Document ID: chunk:federal_register_of_legislation:F2024L01568:clause:2_3
Version: federal_register_of_legislation:F2024L01568
Segment Type: clause
Provision Reference: sch 2 cl 3
Character Range: 466033–466861

3               For how long must the importing agent keep the records?  Until the end of the period of 5 years beginning on the day after the end of the financial year in which the forest products are imported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

34‑3  Obligations of persons claiming charge exemption
  For the purposes of paragraph 59(2)(c) of the Act, this table has effect if forest products are imported into Australia in a financial year and the person who imports the forest products considers that an exemption from charge applies under clause 34‑2 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024.

Record‑keeping
Item            Matter                                          Rule