Part 1
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Commonwealth legislation
This Regulation sets the collection rules for imported food charges: when payments are due, who is liable, and how late fees are calculated. It applies to importers and their agents and governs payment timing, agent joint-and-several liability, an agent’s right to recover payments made on behalf of a principal, and a formula for a pro‑rata late fee (20% pa).
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Direct links to the current provisions in Imported Food Charges (Collection) Regulation 2015.
This is the Imported Food Charges (Collection) Regulation 2015.
This instrument is made under the Imported Food Charges (Collection) Act 2015.
In this instrument:
Act means the Imported Food Charges (Collection) Act 2015.
imported food charge (customs) means a charge imposed under section 6 of the Imported Food Charges (Imposition—Customs) Act 2015.
imported food charge (general) means a charge imposed under section 6 of the Imported Food Charges (Imposition—General) Act 2015.
For the purposes of paragraph 8(a) of the Act, an imported food charge (customs), or an imported food charge (general), is due and payable: (a) if the Department issues an invoice in relation to the charge that specifies the last day for payment of the charge—by close of business on that day; or (b) in any other case—when a demand for payment of the charge is made.
(1) For paragraph 8(b) of the Act, an agent of a person liable to pay an imported food charge (customs), or an imported food charge (general), is jointly and severally liable with that person to pay the charge. (2) If: (a) a person is liable to pay an imported food charge (customs) or an imported food charge (general); and (b) an agent of the person pays the charge on behalf of the person; and (c) at the time the payment is made, the agent has not collected an amount equivalent to the charge from the person; the agent may recover such an amount from the person as a debt due to the agent.
(1) For subsection 11(1) of the Act, if an imported food charge (customs), or an imported food charge (general), (the relevant charge) is not paid at or before the time the relevant charge is due and payable, a late payment fee, worked out in accordance with subsection (2), is due and payable in addition to the relevant charge. (2) The late payment fee is worked out using the following formula: Start formula start fraction 0.2 times Relevant charge times Days overdue over 365 end fraction end formula where:
days overdue is the number of days after the relevant charge is due and payable that elapse before the day on which the relevant charge is paid.
For subsection 11(3) of the Act, if an imported food charge (customs), or an imported food charge (general), is not paid at or before the time the charge is due and payable, the person who is liable to pay the charge, and any agent of that person, are jointly and severally liable to pay a late payment fee in relation to the charge under section 7 of this instrument.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This is the Imported Food Charges (Collection) Regulation 2015.
This instrument is made under the Imported Food Charges (Collection) Act 2015.
In this instrument:
Act means the Imported Food Charges (Collection) Act 2015.
imported food charge (customs) means a charge imposed under section 6 of the Imported Food Charges (Imposition—Customs) Act 2015.
imported food charge (general) means a charge imposed under section 6 of the Imported Food Charges (Imposition—General) Act 2015.
For the purposes of paragraph 8(a) of the Act, an imported food charge (customs), or an imported food charge (general), is due and payable: (a) if the Department issues an invoice in relation to the charge that specifies the last day for payment of the charge—by close of business on that day; or (b) in any other case—when a demand for payment of the charge is made.
(1) For paragraph 8(b) of the Act, an agent of a person liable to pay an imported food charge (customs), or an imported food charge (general), is jointly and severally liable with that person to pay the charge. (2) If: (a) a person is liable to pay an imported food charge (customs) or an imported food charge (general); and (b) an agent of the person pays the charge on behalf of the person; and (c) at the time the payment is made, the agent has not collected an amount equivalent to the charge from the person; the agent may recover such an amount from the person as a debt due to the agent.
(1) For subsection 11(1) of the Act, if an imported food charge (customs), or an imported food charge (general), (the relevant charge) is not paid at or before the time the relevant charge is due and payable, a late payment fee, worked out in accordance with subsection (2), is due and payable in addition to the relevant charge. (2) The late payment fee is worked out using the following formula: where:
days overdue is the number of days after the relevant charge is due and payable that elapse before the day on which the relevant charge is paid.
For subsection 11(3) of the Act, if an imported food charge (customs), or an imported food charge (general), is not paid at or before the time the charge is due and payable, the person who is liable to pay the charge, and any agent of that person, are jointly and severally liable to pay a late payment fee in relation to the charge under section 7 of this instrument.