11Imposition of charges

11 Imposition of charges

(1) The regulations may prescribe a charge in relation to a matter relating to the export of a kind of goods if: (a) the export of goods of that kind is covered by the Export Control Act 2020; or (b) provision in relation to the matter is made under the Export Control Act 2020. (2) The charges prescribed for the purposes of subsection (1) are imposed as taxes. (3) Two or more charges may be prescribed in relation to the same matter, and a single charge may be prescribed in relation to 2 or more matters. (4) This section imposes a charge only so far as that is a duty of customs within the meaning of section 55 of the Constitution.