Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsFor the purposes of paragraph 8(a) of the Act, an imported food charge (customs), or an imported food charge (general), is due and payable:
(a) if the Department issues an invoice in relation to the charge that specifies the last day for payment of the charge--by close of business on that day; or
(b) in any other case-- when a demand for payment of the charge is made.