Document ID: chunk:federal_register_of_legislation:F2019L01649:reg:11:p1
Version: federal_register_of_legislation:F2019L01649
Segment Type: reg
Provision Reference: reg 11 (pt 1/2)
Character Range: 10685–13398

11  Exportation of goods to Indonesia
 (1) For the purposes of subsection 126ALF(1) of the Act, an exporter 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 accessories, spare parts, tools or instructional or other information materials that were purchased by the exporter:
 (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;
 (f) if the goods include any accessories, spare parts, tools or instructional or other information materials 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 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;
 (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 material 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;
 (i) a copy of the Certificate of Origin, or Declaration of Origin, for the goods.
 (2) The records must be kept for at least 5 years starting on the day of exportation of the goods.
 (3) The exporter:
 (a) may keep the records at any place (whether or not in Australia); and
 (b) must ensure that:
 (i) the records are kept in a form that would enable a determination of whether the goods are Australian originating goods; and
 (ii) if the records are not in English—the records are kept in a place and form that would enable an English translation to be readily made; and
 (iii) if the records are kept by mechanical or electronic means—the records are readily convertible into a hard