Imported Food Charges (Imposition—Customs) Regulation 2015
4Simplified outline of this instrument
Start here
Get a plain-English read of 4
Turn the raw legal text into a practical explanation grounded in Imported Food Charges (Imposition—Customs) Regulation 2015.
4 Simplified outline of this instrument
This instrument prescribes the following:
(a) charges in relation to certain matters connected with the administration of the Imported Food Control Act 1992;
(b) the persons who are liable to pay the prescribed charges;
(c) exemptions from the prescribed charges.
The prescribed charges are imposed as taxes (see the Imported Food 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 Imported Food Charges (Imposition—General) Regulation 2015.