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--General) Act 2015 ).

This instrument prescribes a charge only so far as that charge is neither a duty of customs nor a duty of excise within the meaning of section 55 of the Constitution. To the extent that the charge is a duty of customs, it is prescribed by the Imported Food Charges (Imposition--Customs) Regulation 2015 .