Export Charges (Imposition—Customs) Regulation 2015
4Simplified outline of this instrument
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4 Simplified outline of this instrument
This instrument prescribes the following:
(a) charges in relation to the export of regulated goods;
(b) charges in relation to regulated matters relating to the export of regulated goods;
(c) the persons who are liable to pay the prescribed charges;
(d) exemptions from the prescribed charges.
The prescribed charges are imposed as taxes (see the Export Charges (Imposition—Customs) Act 2015).
This 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 Export Charges (Imposition—General) Act 2015.