6Agent’s liability to pay imported food charge

6 Agent’s liability to pay imported food charge

(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.