Export Charges (Imposition—Customs) Regulation 2015
12Person liable to pay charges—registered establishments
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12 Person liable to pay charges—registered establishments
For section 13 of the Act: (a) the occupier of a registered establishment, in relation to which a charge is payable under an item in the table in subsection 11(1), is liable to pay the charge in relation to the regulated matter prescribed by that item; or (b) if there are 2 or more occupiers of a registered establishment in relation to which a charge is payable under an item in the table in subsection 11(1)—the occupiers are liable to pay the charge in relation to the regulated matter prescribed by that item.
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 Export Charges (Collection) Regulation 2015).