Document ID: chunk:federal_register_of_legislation:F2025C00104:reg:12:p1
Version: federal_register_of_legislation:F2025C00104
Segment Type: reg
Provision Reference: reg 12 (pt 1/4)
Character Range: 297475–300032

12                                 Third party authorised officer specified in item 1 or 2 in the table in section 15 of the Export Charges (Imposition—Customs) Regulations 2021 or item 1 or 2 in the table in section 15 of the Export Charges (Imposition—General) Regulations 2021                                                                                   The third party authorised officer

Note 1: For basic charge, see section 1‑6.
Note 2: An agent of a person who is liable to pay a basic charge under this section is jointly and severally liable with that person to pay the charge (see section 3‑4).

3‑3  Late payment fees

Purpose of this section
 (1) This section is made for the purposes of section 403 of the Act.

Late payment fee
 (2) If a basic charge is not paid at or before the time the basic charge is due and payable, a late payment fee is imposed, worked out in accordance with subsection (3), in addition to the basic charge.
 (3) The late payment fee is worked out using the following formula:
where:
days overdue is the number of days after the basic charge is due and payable that elapse before the day the basic charge is paid.

Person liable to pay late payment fee
 (4) The person who was liable to pay the basic charge is liable to pay the late payment fee.
Note: An agent of a person who is liable to pay a late payment fee under this section is jointly and severally liable with that person to pay the late payment fee (see section 3‑4).

3‑4  Liability of agent to pay cost‑recovery charge
 (1) This section is made for the purposes of paragraph 400(b) of the Act.
 (2) An agent of a person liable to pay a cost‑recovery charge is jointly and severally liable with that person to pay the charge.
 (3) If:
 (a) an agent of a person liable to pay a cost‑recovery charge pays the charge on behalf of the person; and
 (b) at the time the payment is made, the agent has not collected an amount equivalent to the charge from the person;
the agent may recover such an amount from the person as a debt due to the agent.

Part 4—Miscellaneous

4‑1  Reviewable decision to take action under section 406 of the Act
  For the purposes of subsection 381(2) of the Act:
 (a) a decision under section 406 of the Act to take action in relation to a person is a reviewable decision; and
 (b) the person in relation to whom the action is to be taken is the relevant person for the reviewable decision.
Note: If a person (the debtor) is liable to pay a cost‑recovery charge that is due and payable, the Secretary may, under section 406 of