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Imported Food Charges (Collection) Regulation 2015
8Person liable to pay late payment fee
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8 Person liable to pay late payment fee
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.