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 section 6 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 item 2--the person with whom the Commonwealth has entered into the compliance agreement 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 ).