Rule 22 - Record Keeping Requirements - Customs Tariff (Determination of Origin of Goods under the India-Australia Economic Cooperation and Trade Agreement) Rules, 2022

22. Record Keeping Requirements .- (1) Each Party shall require that,- (a) its exporters, producers and issuing bodies or authorities, as appropriate, retain for at least five years from the date of issuance of the Certificate of Origin, or a longer period in accordance with its relevant laws and regulations, all records necessary to prove that the good for which the Certificate of Origin was issued was originating; and (b) its importers retain, for at least five years from the date of importation of the good, or a longer period in accordance with its relevant laws and regulations, all records necessary to prove that the good for which preferential tariff treatment was claimed was originating. (2) The records referred to in sub-rule (1) may be maintained in any medium that allows for prompt retrieval, including in digital, electronic, optical, magnetic, or written form, in accordance with the Party s laws and regulations.