Document ID: chunk:federal_register_of_legislation:F2022L01512:reg:12:p1
Version: federal_register_of_legislation:F2022L01512
Segment Type: reg
Provision Reference: reg 12 (pt 1/2)
Character Range: 14720–17440

12  Exportation of goods to the United Kingdom—record keeping by the producer of the goods
 (1) For the purposes of subsection 126ARB(1) of the Act, a producer of goods mentioned in that subsection who issues a declaration of origin for the goods, whether or not the producer is the exporter of the goods, must keep the following records:
 (a) records of the purchase of the goods;
 (b) if the producer 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 accessories, spare parts, tools or instructional or other information materials that were purchased by the producer:
 (i) records of the purchase of the accessories, spare parts, tools or instructional or other information materials; and
 (ii) evidence of the value of the accessories, spare parts, tools or instructional or other information materials;
 (i) if the goods include any accessories, spare parts, tools or instructional or other information materials that were produced by the producer:
 (i) records of the purchase of all materials that were purchased for use or consumption in the production of the accessories, spare parts, tools or instructional or other information materials; and
 (ii) evidence of the value of the materials so purchased; and
 (iii) records of the production of the accessories, spare parts, tools or instructional or other information materials;
 (j) if the goods are packaged for retail sale in packaging material or a container that was purchased by the producer:
 (i) records of the purchase of the packaging material or container; 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:
 (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 so purchased; and
 (iii) records of the production of the packaging material or container;
 (l) a copy of the declaration of origin for the goods.
 (2) The records must be kept for at least 4 years starting on the date the declaration of origin for the goods is issued.
 (3) The producer:
 (a) may keep the records at any place (whether