Customs (International Obligations) Regulation 2015 - Export Record Keeping for Singapore, Thailand, and New Zealand
Summary
The Department of Home Affairs maintains the Customs (International Obligations) Regulation 2015 under the Customs Act 1901. The instrument establishes record-keeping obligations for Australian exporters and producers claiming preferential tariff treatment for goods exported to Singapore, Thailand, and New Zealand under applicable trade agreements. Separate divisions specify requirements for producers and non-producer exporters depending on the destination country.
What changed
This legislative instrument establishes and maintains record-keeping obligations under the Customs Act 1901 for exporters and producers claiming that goods qualify as Australian originating goods for preferential tariff treatment. Part 2 addresses Torres Strait Treaty exemptions while Part 3 governs exportation record-keeping, with separate divisions for Singapore, Thailand, and New Zealand.
Australian exporters and manufacturers shipping to these three countries must retain records demonstrating the Australian origin of their goods. Producers and non-producer exporters face different documentation requirements depending on the destination market. Compliance officers should ensure existing record-keeping procedures align with the specific form and retention requirements applicable to each trading partner.
What to do next
- Review record-keeping systems for exports claiming Australian originating status to Singapore, Thailand, and New Zealand
- Ensure records meet the form requirements specified in the regulation
- Verify retention periods comply with Division-specific obligations
Archived snapshot
Apr 10, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
- Interactions
Customs (International Obligations) Regulation 2015
In force Administered by
- Department of Home Affairs
This item is authorised by the following title:
- Customs Act 1901 Latest version View as made version F2026C00301 C18 26 March 2026
View document Legislative instrument Filter active Table of contents
- Part 1—Preliminary
- 1 Name
- 3 Authority
- 4 Definitions
- Part 2—Exemptions under Torres Strait Treaty
- 5 Notices requesting exemptions
- Part 3—Exportation of goods
- Division 1—Exportation of goods to Singapore
- 7A Record keeping for the producer of goods claimed to be Australian originating goods
- 8A Record keeping for other exporters of goods claimed to be Australian originating goods
- 9 Form in which records to be kept
- Division 2—Exportation of goods to Thailand
- 10 Record keeping by exporter who is not the producer of goods
- 11 Record keeping by producer of goods
- 12 Form in which records to be kept
- Division 3—Exportation of goods to New Zealand
- 13 Record keeping by exporter who is not the producer or principal manufacturer of goods
- 14 Record keeping by the producer or principal manufacturer of goods
- 15 Form in which records to be kept
- Division 4—Exportation of goods to Chile
- 16 Record keeping by exporter who is not the producer of goods
- 17 Record keeping by the producer of goods
- 18 Form in which records to be kept
- Part 4—Delivery of goods on giving of general security or undertaking
- 19 Reference to duty to include relevant dumping duty
- 20 Bringing goods into Australia on a temporary basis
- 21 Dealing with goods brought into Australia on a temporary basis
- 22 Circumstances in which duty is not payable
- Part 5—Refunds, rebates and remissions of duty—originating goods
- Division 1—Circumstances for refund, rebate or remission
- 23 Circumstances for refunds, rebates and remissions of duty
- 24 Whether goods are originating goods—refund not payable in certain circumstances
- Division 2—Application for refund, rebate or remission
- 25 When an application is required for a refund, rebate or remission of duty
- 26 Application for a refund, rebate or remission of duty
- 27 Communication of application for refund, rebate or remission by computer to Department
- 28 Period for making an application for refund, rebate or remission
- 29 Procedures for dealing with application for refund, rebate or remission
- Division 3—Conditions for refund, rebate or remission
- 30 Conditions for refund, rebate or remission of duty—drawback
- Division 4—Amount of refund, rebate or remission
- 31 Calculation of refund, rebate or remission of duty
- Part 6—UN-sanctioned goods
- 32 UN-sanctioned goods
- Part 7—Drawback of import duty
- Division 1—Drawback of dumping duty
- 33 Reference to import duty to include relevant dumping duty
- Division 2—Goods for which drawback may be paid
- 34 Drawback of import duty on goods—general
- 35 Drawback of import duty on goods—manufactured goods and processed or treated goods
- Division 3—Circumstances when drawback is not payable
- 36 Circumstances when drawback of import duty is not payable
- Division 4—Conditions relating to drawback
- 37 Conditions relating to drawback of import duty
- 38 Additional conditions for tobacco and tobacco products
- 39 Drawback of import duty for goods imported more than once
- Division 5—Amount of claim for drawback
- 40 Amount of claim for drawback of import duty
- 41 Amount of drawback for goods mixed with similar goods—manufactured goods or processed or treated goods
- 42 Deduction of rebates from drawback payable
- Part 8—Anti-dumping duties
- Division 1—Ordinary course of trade
- 43 Determination of cost of production or manufacture
- 44 Determination of administrative, selling and general costs
- Division 2—Normal value of goods
- 45 Determination of profit
- 46 Determining whether conditions exist—matters to which the Minister must have regard
- 47 Determination of value—countries to which subsection 269T(5D) of the Act does not apply
- Division 3—Circumvention activities
- 48 Circumvention activities
- Part 9—Transitional matters
- 49 Approved forms and approved statements
- 50 Amendments made by the Customs and Other Legislation Amendment (Australian Border Force) Regulation 2015
- 51 Amendments made by the Customs (International Obligations) Amendment (Anti-Dumping) Regulation 2015
- Schedule 1—UN-sanctioned goods
- Part 1—Prohibited Imports Regulations
- 1 Prohibited Imports Regulations
- Part 2—Prohibited Exports Regulations
- 2 Prohibited Exports Regulations
- Schedule 2—Countries to which subsection 269TAC(5D) of the Act does not apply
- 1 Countries
- Endnotes
- Endnote 1—About the endnotes
- Endnote 2—Abbreviation key
- Endnote 3—Legislation history
- Endnote 4—Amendment history
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