(b) First handler reports shall include, but shall not be limited to, the following:

1. (1) Number of pounds of domestic Hass avocados received during the reporting period;
2. (2) Number of pounds on which assessments were collected;
3. (3) Assessments collected during the reporting period;
4. (4) Name and address of person(s) from whom the first handler collected the assessments on each pound handled;
5. (5) Date collection was made on each pound handled;
6. (6) Record of assessments paid, including a statement from the handler that assessments have been paid on all domestic Hass avocados handled during the reporting period; and
7. (7) Number of pounds exported.

(c) Each importer subject to this subpart may be required to report the following:

1. (1) Number of pounds of Hass avocados imported during the reporting period;
2. (2) Number of pounds on which an assessment was paid;
3. (3) Name and address of the importer;
4. (4) Date collection was made on each pound imported and to whom payment was made; and
5. (5) Record of each importation of Hass avocados during such period, giving quantity, variety, date, and port of entry.