Export Charges (Imposition—Customs) Regulations 2021.

This instrument prescribes the following: (a) charges in relation to the export of certain goods covered by the Export Control Act 2020; (b) charges in relation to matters relating to the export of certain goods covered by the Export Control Act 2020; (c) exemptions from the prescribed charges. The prescribed charges are imposed as taxes (see the Export 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 Export Charges (Imposition—General) Regulations 2021. This instrument extends to Norfolk Island and the Territory of Heard Island and McDonald Islands and certain areas adjacent to those Territories.