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  • Suitable documentary evidence of export

    The supplier must maintain sufficient documentary evidence of the exportation of the goods by the entity/exporter of the supply. Sufficient documentary evidence may include a combination of the following:

    • a copy of the sales invoice or purchase contract that identifies the goods for export and the entity (in this case the recipient)
    • a copy of the bill of lading, which is evidence of a contract of carriage as well as proof of delivery of the goods on board a vessel
    • a copy of the airway bill
    • evidence from the Australian Customs Service that the goods were exported, and
    • evidence from the customs authority of the country to which the goods were exported that the goods arrived in that country from Australia.
      Last modified: 01 Sep 2015QC 16450