Document ID: chunk:federal_register_of_legislation:F2021C00381:body:0:p6
Version: federal_register_of_legislation:F2021C00381
Segment Type: other
Provision Reference: 
Character Range: 12959–15620

purchased for use or consumption in the production of the spare parts, accessories, tools or instructions or other information materials; and
 (ii) evidence of the value of the materials; and
 (iii) records of the production of the spare parts, accessories, tools or instructions 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 the materials; 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 Declaration of Origin for the goods.
 (2) The records must be kept for at least 5 years starting on the date the Declaration of Origin for the goods is signed.
 (3) The exporter:
 (a) may keep the record 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.

5.2  Exportation of goods to Malaysia—record keeping by the producer of the goods
 (1) For subsection 126ALB (1) of the Act, a producer of goods mentioned in that subsection, 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 spare parts, accessories, tools or instructions or other information materials that were purchased by the producer:
 (i) records of the purchase of the spare parts, accessories, tools or instructions or other information