Hong Kong Regulations

EXPORT (CERTIFICATES OF ORIGIN) REGULATIONS - REGULATION 11

Records to be kept and inspection thereof

(1) Without prejudice to regulation 8(2), a person whose name is entered in a
register maintained under regulation 7 shall keep-

   (a)  accurate and up-to-date records containing particulars of-

        (i)    wages paid to his employees;

        (ii)   purchases of materials used in the manufacture, processing or
               production of any article;

        (iii)  the use of any such materials;

        (iv)   the daily production of articles manufactured, processed or
               produced by him;

        (v)    sales of articles manufactured, processed or produced by him or
               another person for him and his stock of such articles;

        (vi)   any work, being work consisting of the manufacture, processing
               or production of any article, being carried out for him by
               another person;

        (vii)  cash and bank receipts and payments; (L.N. 119 of 1990)

   (b)  purchase invoices of raw materials and components used in the
        production of the article specified in a certificate; (L.N. 119 of
        1990)

   (c)  such other records and documents as the Director may require.

(2) The record containing particulars of wages paid to employees shall contain
an acknowledgment by each employee of the receipt of his wages.

(3) Any record kept under paragraph (1) shall be retained by such person for
not less than 2 years after it is made. (L.N. 119 of 1990) (L.N. 170 of 1971)