Import taxes and fee exemptions:
5 Imposition of charge
Charge is imposed on the importation of emissions‑controlled products.
6 Amount of charge
The amount of the charge imposed on the importation of an emissions‑controlled product is the amount:
(a) prescribed by the regulations; or
(b) worked out in accordance with a method prescribed by the regulations.
7 Liability for charge
Charge imposed on the importation of an emissions‑controlled product is payable by the person who imports the product.
8 Regulations
The Governor‑General may make regulations prescribing matters:
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.