Imported Food Charges (Imposition—Customs) Regulation 2015 (Cth)
made under the
This is a compilation of the
The notes at the end of this compilation (the
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register ( The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
For more information about any editorial changes made in this compilation, see the endnotes.
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
This is the
Imported Food Charges (Imposition—Customs) Regulation 2015 .
This instrument is made under the
Imported Food Charges (Imposition—Customs) Act 2015 .
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 .
In this instrument:
Act means theImported Food Charges (Imposition—Customs) Act 2015 .
approved arrangement has the same meaning as in theBiosecurity Act 2015 .
Class 19 Arrangement means an approved arrangement that:
(a) provides for the person covered by the arrangement to assess documents to manage biosecurity risks associated with containerised sea freight; and
(b) does not require the person to carry out biosecurity activities at a particular place.
compliance agreement has the same meaning as in theImported Food Control Act 1992 .
imported food matter means a matter connected with the administration of theImported Food Control Act 1992 .
relevant arrangement or agreement means:
(a) an approved arrangement; or
(b) a compliance agreement.
(1) For the purposes of subsection 6(1) of the Act, the charge in relation to an imported food matter referred to in column 1 of an item in the following table is the amount set out in column 2 of the item.
1 | Application to enter into a compliance agreement | $194 |
2 | Administration and ongoing management of 2 or more relevant arrangements or agreements that cover a person at any time in a financial year, but only if:
| For a financial year, or part of a financial year, in which the relevant arrangements or agreements are in force—$3,316 |
3 | Administration and ongoing management of a compliance agreement (other than a compliance agreement to which item 2 applies)—the first such compliance agreement that covers a person in a financial year, but only if the person is not covered by an approved arrangement when the compliance agreement first covers the person | For a financial year, or part of a financial year, in which the compliance agreement is in force:
|
4 | Administration and ongoing management of one or more relevant arrangements or agreements (other than a relevant arrangement or agreement to which item 2 or 3 applies) that cover a person at any time in a financial year, but only if at least one of them is a compliance agreement | For a financial year, or part of a financial year, in which the relevant arrangements or agreements are in force: (a) if:
(b) if:
(c) if:
(e) if:
|
Note: A person may be exempt from liability to pay a prescribed charge (see section 8).
(2) If an amount of a charge (the
increased charge ) specified in paragraph (a) of item 3 of the table in subsection (1) is increased under section 6A, the increased charge is to be used for the purposes of working out the amount of the charge under paragraph (b) of the item.
Indexation of charges (1) If the indexation factor for an indexation day is greater than 1, the dollar amounts mentioned in the table in subsection 6(1) are, on that day, each replaced by the amount worked out using the following formula:
(1A) However, subsection (1) does not apply to the dollar amounts mentioned in items 2, 3 and 4 of the table in subsection 6(1) on the indexation day occurring on 1 July 2025.
(2) The amount worked out under subsection (1) is to be rounded to the nearest whole dollar (rounding 50 cents upwards).
Indexation factor (3) The indexation factor for an indexation day is the number worked out using the following formula:
(4) The indexation factor is to be worked out to 3 decimal places (rounding up if the fourth decimal place is 5 or more).
Changes to CPI index reference period and publication of substituted index numbers (5) Amounts are to be worked out under this section:
(a) using only the index numbers published in terms of the most recently published index reference period for the Consumer Price Index; and
(b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the index reference period).
Definitions (6) In this section:
base quarter means the last December quarter before the reference quarter.
December quarter means a period of 3 months starting on 1 October.
indexation day means 1 July 2024 and each later 1 July.
index number , for a quarter, means the All Groups Consumer Price Index number (being the weighted average of the 8 capital cities) published by the Australian Statistician for that quarter.
reference quarter means the December quarter immediately before the indexation day.
For section 8 of the Act, the persons who are liable to pay the charge in relation to an imported food matter prescribed by an item of the table in subsection 6(1) of this instrument are as follows:
(a) in relation to the imported food matter prescribed by item 1—the person who made the application to which the charge relates;
(b) in relation to the imported food matter prescribed by any of items 2, 3 and 4—the person who is covered by the relevant arrangement or agreement, or the relevant arrangements or agreements, to which the charge relates.
Note: An agent of a person who is liable to pay a charge under this section is jointly and severally liable with that person to pay the charge (see section 6 of the
Imported Food Charges (Collection) Regulation 2015 ).
(1) For section 9 of the Act, a person is not liable to pay the charge prescribed by item 1 of the table in subsection 6(1) of this instrument in relation to an application to enter into a compliance agreement if the person:
(a) is a party to another compliance agreement in force under section 35A of the
Imported Food Control Act 1992 ; or(b) is covered by an approved arrangement under the
Biosecurity Act 2015 .
Administration of relevant arrangements or agreements (2) For the purposes of section 9 of the Act, the charge prescribed by item 2 of the table in subsection 6(1) of this instrument for a financial year, or part of a financial year, is not payable by the person who would, but for this subsection, be liable to pay the charge if the person has paid, for that financial year or part, the charge prescribed by:
(a) item 13 of the table in subsection 9(1) of the
Biosecurity Charges Imposition (Customs) Regulation 2016 ; or(b) item 13 of the table in subsection 9(1) of the
Biosecurity Charges Imposition (General) Regulation 2016 .
(3) For the purposes of section 9 of the Act, the charge prescribed by item 4 of the table in subsection 6(1) of this instrument for a financial year, or a part of a financial year, is not payable by the person who would, but for this subsection, be liable to pay the charge if the person has paid, for that financial year or part, the charge prescribed by:
(a) item 13AB of the table in subsection 9(1) of the
Biosecurity Charges Imposition (Customs) Regulation 2016 ; or(b) item 13AB of the table in subsection 9(1) of the
Biosecurity Charges Imposition (General) Regulation 2016 .
The amendments of Part 2 of this instrument made by Schedule 1 to the
Imported Food Charges (Imposition—Customs) Amendment (2025 Measures No. 1) Regulations 2025 apply in relation to a financial year beginning on or after 1 July 2025.
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
The abbreviation key sets out abbreviations that may be used in the endnotes.
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
The
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the
If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.
ad = added or inserted | o = order(s) |
am = amended | Ord = Ordinance |
amdt = amendment | orig = original |
c = clause(s) | par = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub‑subparagraph(s) |
Ch = Chapter(s) | pres = present |
def = definition(s) | prev = previous |
Dict = Dictionary | (prev…) = previously |
disallowed = disallowed by Parliament | Pt = Part(s) |
Div = Division(s) | r = regulation(s)/rule(s) |
ed = editorial change | reloc = relocated |
exp = expires/expired or ceases/ceased to have | renum = renumbered |
effect | rep = repealed |
F = Federal Register of Legislation | rs = repealed and substituted |
gaz = gazette | s = section(s)/subsection(s) |
LA = | Sch = Schedule(s) |
LIA = | Sdiv = Subdivision(s) |
(md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
effect | SR = Statutory Rules |
(md not incorp) = misdescribed amendment | Sub‑Ch = Sub‑Chapter(s) |
cannot be given effect | SubPt = Subpart(s) |
mod = modified/modification | |
No. = Number(s) | commenced or to be commenced |
Imported Food Charges (Imposition—Customs) Regulation 2015 (SLI No. 192, 2015) | 30 Nov 2015 (F2015L01869) | 1 Dec 2015 (s 2(1) item 1) | |
Biosecurity (Consequential Amendments and Transitional Provisions) Regulation 2016 | 9 May 2016 (F2016L00717) | Sch 2 (items 14, 15) and Sch 3: 16 June 2016 (s 2(1) item 1) | Sch 3 |
Imported Food Charges (Imposition—Customs) Amendment (2023 Measures No. 1) Regulations 2023 | 23 June 2023 (F2023L00841) | 1 July 2023 (s 2(1) item 1) | — |
Imported Food Charges (Imposition—Customs) Amendment (2025 Measures No. 1) Regulations 2025 | 30 June 2025 (F2025L00788) | 1 July 2025 (s 2(1) item 1) | — |
s 2............................................. | rep LA s 48D |
s 5............................................. | am F2025L00788 |
s 6............................................. | am F2023L00841; F2025L00788 |
s 6A........................................... | ad F2023L00841 |
am F2025L00788 | |
s 7............................................. | am F2023L00841; F2025L00788 |
s 8............................................. | am F2016L00717; F2023L00841; F2025L00788 |
Part 3......................................... | rep 1 July 2016 (s 10) |
ad F2025L00788 | |
s 9............................................. | rep 1 July 2016 (s 10) |
ad F2025L00788 | |
s 10............................................ | rep 1 July 2016 (s 10) |
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