{"id":"F2015L01869","name":"Imported Food Charges (Imposition—Customs) Regulation 2015","slug":"imported-food-charges-imposition-customs-regulation-2015","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"192 of 2015","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":93658,"registerId":"commonwealth-F2015L01869-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"## Part 1—Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Name","content":"#### 1 Name\n\n This is the Imported Food Charges (Imposition—Customs) Regulation 2015.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Authority","content":"#### 3 Authority\n\n This instrument is made under the Imported Food Charges (Imposition—Customs) Act 2015.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Simplified outline of this instrument","content":"#### 4 Simplified outline of this instrument\n\nThis instrument prescribes the following:\n\n(a) charges in relation to certain matters connected with the administration of the Imported Food Control Act 1992;\n\n(b) the persons who are liable to pay the prescribed charges;\n\n(c) exemptions from the prescribed charges.\n\nThe prescribed charges are imposed as taxes (see the Imported Food Charges (Imposition—Customs) Act 2015).\n\nThis instrument prescribes a charge only so far as that charge is a duty of customs within the meaning of section 55 of the Constitution. To the extent that the charge is neither a duty of customs nor a duty of excise, it is prescribed by the Imported Food Charges (Imposition—General) Regulation 2015.","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Definitions","content":"#### 5 Definitions\n\n In this instrument:\n\n> Act means the Imported Food Charges (Imposition—Customs) Act 2015.\n\n> approved arrangement has the same meaning as in the Biosecurity Act 2015.\n\n> Class 19 Arrangement means an approved arrangement that:\n\n (a) provides for the person covered by the arrangement to assess documents to manage biosecurity risks associated with containerised sea freight; and\n (b) does not require the person to carry out biosecurity activities at a particular place.\n\n> compliance agreement has the same meaning as in the Imported Food Control Act 1992.\n\n> imported food matter means a matter connected with the administration of the Imported Food Control Act 1992.\n\n> relevant arrangement or agreement means:\n\n (a) an approved arrangement; or\n (b) a compliance agreement.","sortOrder":4},{"sectionNumber":"Part 2","sectionType":"part","heading":"Charges","content":"## Part 2—Charges","sortOrder":5},{"sectionNumber":"6","sectionType":"section","heading":"Charges for imported food matters","content":"#### 6 Charges for imported food matters\n\n (1) For the purposes of subsection 6(1) of the Act, the charge in relation to an imported food matter referred to in column 1 of an item in the following table is the amount set out in column 2 of the item.\n\n```html\n

Charges

Item

Column 1
Imported food matter

Column 2
Amount

1

Application to enter into a compliance agreement

$194

2

Administration and ongoing management of 2 or more relevant arrangements or agreements that cover a person at any time in a financial year, but only if:

(a) at least one of them is a compliance agreement; and

(b) at least 2 of them covered the person immediately before the start of the financial year

For a financial year, or part of a financial year, in which the relevant arrangements or agreements are in force—$3,316

3

Administration and ongoing management of a compliance agreement (other than a compliance agreement to which item 2 applies)—the first such compliance agreement that covers a person in a financial year, but only if the person is not covered by an approved arrangement when the compliance agreement first covers the person

For a financial year, or part of a financial year, in which the compliance agreement is in force:

(a) if the compliance agreement is in force before 1 January in the financial year—$2,857; or

(b) if paragraph (a) does not apply—an amount that is 50% of the amount specified in paragraph (a)

4

Administration and ongoing management of one or more relevant arrangements or agreements (other than a relevant arrangement or agreement to which item 2 or 3 applies) that cover a person at any time in a financial year, but only if at least one of them is a compliance agreement

For a financial year, or part of a financial year, in which the relevant arrangements or agreements are in force:

(a) if:

(i) the first relevant arrangement or agreement (the first relevant arrangement or agreement) that covers the person in the financial year is a Class 19 Arrangement; and

(ii) at least one further relevant arrangement or agreement (other than a Class 19 Arrangement) is in force before 1 January in the financial year;

$2,744; or

(b) if:

(i) the first relevant arrangement or agreement is a Class 19 Arrangement that is in force before 1 January in the financial year; and

(ii) paragraph (a) does not apply; and

(iii) at least one further relevant arrangement or agreement (other than a Class 19 Arrangement) is in force on or after 1 January in the financial year;

$1,086; or

(c) if:

(i) the first relevant arrangement or agreement is a Class 19 Arrangement that is in force on or after 1 January in the financial year; and

(ii) neither paragraph (a) nor (b) applies; and

(iii) at least one further relevant arrangement or agreement (other than a Class 19 Arrangement) is in force on or after 1 January in the financial year;

$1,372; or

(d) if the first relevant arrangement or agreement is not a Class 19 Arrangement and at least one further relevant arrangement or agreement is in force before 1 January in the financial year—$459; or

(e) if:

(i) the first relevant arrangement or agreement is not a Class 19 Arrangement; and

(ii) paragraph (d) does not apply; and

(iii) at least one further relevant arrangement or agreement is in force on or after 1 January in the financial year;

$229

\n```\n\n> Note: A person may be exempt from liability to pay a prescribed charge (see section 8).\n\n (2) If an amount of a charge (the increased charge) specified in paragraph (a) of item 3 of the table in subsection (1) is increased under section 6A, the increased charge is to be used for the purposes of working out the amount of the charge under paragraph (b) of the item.","sortOrder":6},{"sectionNumber":"6A","sectionType":"section","heading":"Indexation of charges","content":"#### 6A Indexation of charges\n\n Indexation of charges\n (1) If the indexation factor for an indexation day is greater than 1, the dollar amounts mentioned in the table in subsection 6(1) are, on that day, each replaced by the amount worked out using the following formula:\n ![Start formula The dollar amount of charge immediately before the indexation day times Indexation factor for the indexation day end formula](image.002.png)\n (1A) However, subsection (1) does not apply to the dollar amounts mentioned in items 2, 3 and 4 of the table in subsection 6(1) on the indexation day occurring on 1 July 2025.\n (2) The amount worked out under subsection (1) is to be rounded to the nearest whole dollar (rounding 50 cents upwards).\n Indexation factor\n (3) The indexation factor for an indexation day is the number worked out using the following formula:\n ![ Start formula start fraction Index number for the reference quarter over Index number for the base quarter end fraction end formula](image.003.png)\n (4) The indexation factor is to be worked out to 3 decimal places (rounding up if the fourth decimal place is 5 or more).\n Changes to CPI index reference period and publication of substituted index numbers\n (5) Amounts are to be worked out under this section:\n (a) using only the index numbers published in terms of the most recently published index reference period for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the index reference period).\n Definitions\n (6) In this section:\n\n> base quarter means the last December quarter before the reference quarter.\n\n> December quarter means a period of 3 months starting on 1 October.\n\n> indexation day means 1 July 2024 and each later 1 July.\n\n> index number, for a quarter, means the All Groups Consumer Price Index number (being the weighted average of the 8 capital cities) published by the Australian Statistician for that quarter.\n\n> reference quarter means the December quarter immediately before the indexation day.","sortOrder":7},{"sectionNumber":"7","sectionType":"section","heading":"Persons liable to pay charges","content":"#### 7 Persons liable to pay charges\n\n For section 8 of the Act, the persons who are liable to pay the charge in relation to an imported food matter prescribed by an item of the table in subsection 6(1) of this instrument are as follows:\n (a) in relation to the imported food matter prescribed by item 1—the person who made the application to which the charge relates;\n (b) in relation to the imported food matter prescribed by any of items 2, 3 and 4—the person who is covered by the relevant arrangement or agreement, or the relevant arrangements or agreements, to which the charge relates.\n\n> Note: An agent of a person who is liable to pay a charge under this section is jointly and severally liable with that person to pay the charge (see section 6 of the Imported Food Charges (Collection) Regulation 2015).","sortOrder":8},{"sectionNumber":"8","sectionType":"section","heading":"Exemptions from charges","content":"#### 8 Exemptions from charges\n\n (1) For section 9 of the Act, a person is not liable to pay the charge prescribed by item 1 of the table in subsection 6(1) of this instrument in relation to an application to enter into a compliance agreement if the person:\n (a) is a party to another compliance agreement in force under section 35A of the Imported Food Control Act 1992; or\n (b) is covered by an approved arrangement under the Biosecurity Act 2015.\n Administration of relevant arrangements or agreements\n (2) For the purposes of section 9 of the Act, the charge prescribed by item 2 of the table in subsection 6(1) of this instrument for a financial year, or part of a financial year, is not payable by the person who would, but for this subsection, be liable to pay the charge if the person has paid, for that financial year or part, the charge prescribed by:\n (a) item 13 of the table in subsection 9(1) of the Biosecurity Charges Imposition (Customs) Regulation 2016; or\n (b) item 13 of the table in subsection 9(1) of the Biosecurity Charges Imposition (General) Regulation 2016.\n (3) For the purposes of section 9 of the Act, the charge prescribed by item 4 of the table in subsection 6(1) of this instrument for a financial year, or a part of a financial year, is not payable by the person who would, but for this subsection, be liable to pay the charge if the person has paid, for that financial year or part, the charge prescribed by:\n (a) item 13AB of the table in subsection 9(1) of the Biosecurity Charges Imposition (Customs) Regulation 2016; or\n (b) item 13AB of the table in subsection 9(1) of the Biosecurity Charges Imposition (General) Regulation 2016.","sortOrder":9},{"sectionNumber":"Part 3","sectionType":"part","heading":"Application, saving and transitional provisions","content":"## Part 3—Application, saving and transitional provisions","sortOrder":10},{"sectionNumber":"9","sectionType":"section","heading":"Amendments made by the Imported Food Charges (Imposition—Customs) Amendment (2025 Measures No. 1) Regulations 2025","content":"#### 9 Amendments made by the Imported Food Charges (Imposition—Customs) Amendment (2025 Measures No. 1) Regulations 2025\n\n The amendments of Part 2 of this instrument made by Schedule 1 to the Imported Food Charges (Imposition—Customs) Amendment (2025 Measures No. 1) Regulations 2025 apply in relation to a financial year beginning on or after 1 July 2025.","sortOrder":11}],"analysis":{"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":true,"description":"The instrument’s Part 2 fees are amended by a 2025 amendment instrument that applies to financial years beginning on or after 1 July 2025 (section 9). Therefore the regulated charge amounts and their applicability change for those future financial years."},"complexity_factors":["Multiple conditional fee tiers and layered subparagraphs in the schedule (item 2–4 of section 6) creating varied outcomes depending on timing, number and class of arrangements.","Indexation mechanism with a CPI-based formula, rounding rules and a specific exclusion for 1 July 2025 (section 6A(1),(1A),(2),(3),(4),(6)).","Cross-references to other statutes and instruments (Imported Food Control Act 1992, Biosecurity Act 2015, Biosecurity Charges Imposition Regulations) that affect liability and exemptions (sections 3, 5, 8(2)–(3)).","Exemptions that depend on payments under other charge items in separate regulations, requiring cross-checking across instruments (section 8(2)–(3)).","Defined-term dependency (eg. Class 19 Arrangement defined by reference to the Biosecurity Act) which affects fee categorisation (section 5).","Transitional provision staging amendments to apply from a future financial year (section 9), adding temporal complexity for implementation.","Notes on agent liability and interaction with the collection regulation create joint and several liability considerations (section 7 note)."],"plain_english_summary":"This regulation prescribes fixed dollar fees for imported‑food administrative services — an application fee for compliance agreements and annual charges for managing approved arrangements or compliance agreements — and applies CPI-based annual indexation to most amounts. It names who is liable, sets limited exemptions (including where related biosecurity charges have been paid) and stages amendments that take effect for financial years starting 1 July 2025. It matters because it creates a predictable charge schedule, allocates payment responsibility to importers and covered businesses, and links these fees to other biosecurity levies."},"kimi_summary":{"content_quality":"ok","complexity_score":7,"scope_assessment":{"changed":false,"description":"The legislation remains focused on its original purpose of prescribing charges for imported food administration. The 2025 amendments added indexation provisions and refined the charging structure for multiple arrangements, but these are evolutionary changes within the original scope rather than expansion into new policy areas."},"complexity_factors":["Nested conditional logic in Item 4 of the charges table with 5 separate paragraphs (a)-(e) determining different dollar amounts based on: (i) whether the first arrangement is a Class 19 Arrangement, (ii) whether additional arrangements are Class 19 Arrangements, and (iii) whether arrangements start before or after 1 January in the financial year","Cross-references to three other pieces of legislation: the Imported Food Charges (Imposition—Customs) Act 2015, the Imported Food Control Act 1992, and the Biosecurity Act 2015","Complex defined terms including 'Class 19 Arrangement' (which itself references the Biosecurity Act) and 'relevant arrangement or agreement' (which aggregates two distinct legal instruments)","Indexation formula with mathematical calculations, rounding rules, and specific exclusions (subsection 6A(1A) excludes items 2, 3 and 4 from indexation on 1 July 2025)","Overlapping liability rules where the same person may be covered by multiple items, requiring careful reading of exemption provisions in section 8 to avoid double-charging","Temporal complexity with charges calculated differently based on whether arrangements are 'in force before 1 January' or 'on or after 1 January' in a financial year"],"plain_english_summary":"This regulation sets the fees businesses must pay for government oversight of imported food safety, covering applications for compliance agreements, annual administration where firms run their own import inspections, and adjustments for inflation from July 2024. It mainly affects importers and food businesses with compliance agreements or biosecurity approved arrangements (notably containerised sea‑freight Class 19 arrangements).\n\nIt matters because it funds government inspection costs, treats the charges as customs duties, and includes specific application and ongoing fee levels plus limited exemptions."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/imported-food-charges-imposition-customs-regulation-2015","history":"/api/acts/imported-food-charges-imposition-customs-regulation-2015/history","analysis":"/api/acts/imported-food-charges-imposition-customs-regulation-2015/analysis","conflicts":"/api/acts/imported-food-charges-imposition-customs-regulation-2015/conflicts","importantCases":"/api/acts/imported-food-charges-imposition-customs-regulation-2015/important-cases","documents":"/api/acts/imported-food-charges-imposition-customs-regulation-2015/documents"}}