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Imported Food Charges (Imposition—Excise) Act 2015
6Imposition of charges
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6 Imposition of charges
(1) The regulations may prescribe a charge in relation to a prescribed matter connected with the administration of the Imported Food Control Act 1992. (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 prescribed matter, and a single charge may be prescribed in relation to 2 or more prescribed matters. (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.