Export Charges (Imposition—Excise) Act 2015
7Imposition of charges
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7 Imposition of charges
(1) The regulations may prescribe a charge in relation to the export of a kind of goods covered by 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 kind of goods, and a single charge may be prescribed in relation to 2 or more kinds of goods. (4) This section imposes a charge only so far as that charge is a duty of excise within the meaning of section 55 of the Constitution.