Document ID: chunk:federal_register_of_legislation:F2024C00940:reg:8
Version: federal_register_of_legislation:F2024C00940
Segment Type: reg
Provision Reference: reg 8
Character Range: 29033–29935

8                                                                                  If the goods are packaged for retail sale in packaging material or a container that was produced by the exporter:
                                                                                   (a) records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and
                                                                                   (b) evidence of the value of the materials; and
                                                                                   (c) records of the production of the packaging material or container.

 (2) The records must be kept for at least 5 years starting on the day of exportation.
 (3) The exporter may keep a record under this section at any place (whether or not in Australia).