Customs Amendment Regulations 2006 (No. 6)1
Select Legislative Instrument 2006 No. 373
I, PHILIP MICHAEL JEFFERY, Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Customs Act 1901.
Dated 13 December 2006
P. M. JEFFERY
Governor‑General
By His Excellency’s Command
CHRISTOPHER MARTIN ELLISON
Minister for Justice and Customs
1              Name of Regulations
                These Regulations are the Customs Amendment Regulations 2006 (No. 6).
2              Commencement
                These Regulations commence on the commencement of Schedule 1 to the Customs Legislation Amendment (New Zealand Rules of Origin) Act 2006.
3              Amendment of Customs Regulations 1926
                Schedule 1 amends the Customs Regulations 1926.
Schedule 1        Amendment
(regulation 3)
  
[1]           After regulation 105E
insert
105F       Exportation of goods to New Zealand — record keeping by exporter who is not the producer or principal manufacturer of the goods
         (1)   For subsection 126AJB (1) of the Act, an exporter, who is not also the producer or principal manufacturer, of goods mentioned in that subsection must keep the following records:
                (a)    records of the purchase of the goods by the exporter;
               (b)                records of the purchase of the goods by the person to whom the goods are exported;
                (c)    evidence that payment has been made for the goods;
               (d)    evidence of the classification of the goods under the Harmonized System;
                (e)    if the goods include any spare parts, accessories or tools that were purchased by the exporter:
                          (i)    records of the purchase of the spare parts, accessories or tools; and
                         (ii)    evidence of the value of the spare parts, accessories or tools;
                (f)    if the goods include any spare parts, accessories or tools that were produced by the exporter:
                          (i)    records of the purchase of all materials that were purchased for use or consumption in the production of the spare parts, accessories or tools; and
                         (ii)    evidence of the value of the materials; and
                         (iii)    records of the production of the spare parts, accessories or tools;
                (g)    if the goods are packaged for retail sale in packaging material or a container that was purchased by the exporter:
                          (i)    records of the purchase of the packaging material or container; and
                         (ii)    evidence of the value of the packaging or container;
                (h)    if the goods are packaged for retail sale in packaging material or a container that was produced by the exporter:
                          (i)    records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and
                         (ii)    evidence of the value of the materials; and
                         (iii)    records of the production of the packaging material or container.
         (2)   The records must be kept for a period of at least 5 years starting on the date of exportation.
         (3)   The exporter:
                (a)    may keep a record under this regulation at any place (whether or not in Australia); and
               (b)    must ensure that:
                          (i)    the record is kept in a form that would enable a determination of whether the goods are Australian originating goods in accordance with the Agreement; and
                         (ii)    if the record is not in English — the record is kept in a place and form that would enable an English translation to be readily made; and
                         (iii)    if the record is kept by mechanical or electronic means — the record is readily convertible into a hard copy in English.
         (4)   In this regulation:
                (a)    principal manufacturer has the same meaning as in Division 4D of Part VI of the Act; and
               (b)    the following words and expressions have the same meaning as in Division 1E of Part VIII of the Act:
                          (i)    Agreement;
                         (ii)    Australian originating goods;
                         (iii)    Harmonized System;
                        (iv)    produce. 
105G      Exportation of goods to New Zealand — record keeping by the producer or principal manufacturer of the goods
         (1)   For subsection 126AJB (1) of the Act, the producer or principal manufacturer of goods mentioned in that subsection, whether or not the producer or principal manufacturer is the exporter of the goods, must keep the following records:
                (a)                records of the purchase of the goods;
               (b)    if the producer or principal manufacturer is the exporter of the goods — evidence of the classification of the goods under the Harmonized System;
                (c)    evidence that payment has been made for the goods;
               (d)    evidence of the value of the goods;
                (e)    records of the purchase of all materials that were purchased for use or consumption in the production of the goods and evidence of the classification of the materials under the Harmonized System;
                (f)    evidence of the value of those materials;
                (g)    records of the production of the goods;
                (h)    if the goods include any spare parts, accessories or tools that were purchased by the producer or principal manufacturer:
                          (i)    records of the purchase of the spare parts, accessories or tools; and
                         (ii)    evidence of the value of the spare parts, accessories or tools;
                 (i)    if the goods include any spare parts, accessories or tools that were produced by the producer or principal manufacturer:
                          (i)    records of the purchase of all materials that were purchased for use or consumption in their production; and
                         (ii)    evidence of the value of the materials; and
                         (iii)    records of the production of the spare parts, accessories or tools;
                (j)    if the goods are packaged for retail sale in packaging material or a container that was purchased by the producer or principal manufacturer:
                          (i)    records of their purchase; and
                         (ii)    evidence of the value of the packaging material or container;
               (k)    if the goods are packaged for retail sale in packaging material or a container that was produced by the producer or principal manufacturer:
                          (i)    records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and
                         (ii)    evidence of the value of the materials; and
                         (iii)    records of the production of the packaging material or container.
         (2)   The records must be kept for a period of at least 5 years starting on the date of exportation.
         (3)   The producer or principal manufacturer:
                (a)    may keep a record under this regulation at any place (whether or not in Australia); and
               (b)    must ensure that:
                          (i)    the record is kept in a form that would enable a determination of whether the goods are Australian originating goods in accordance with the Agreement; and
                         (ii)    if the record is not in English — the record is kept in a place and form that would enable an English translation to be readily made; and
                         (iii)    if the record is kept by mechanical or electronic means — the record is readily convertible into a hard copy in English.
         (4)   In this regulation:
                (a)    principal manufacturer has the same meaning as in Division 4D of Part VI of the Act; and
               (b)    the following words and expressions have the same meaning as in Division 1E of Part VIII of the Act:
                          (i)    Agreement;
                         (ii)    Australian originating goods;
                         (iii)    Harmonized System;
                        (iv)    produce. 
Note
1.       All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See www.frli.gov.au.