Customs Regulation 2015

PART 17 - OTHER MATTERS  

Division 5 - Fees  

SECTION 150C   PAYPAL SURCHARGE  

Liability

150C(1)    
A person is liable to pay a fee (the PayPal surcharge ) if:

(a) in connection with the Act or a regulation made under the Act, the person makes a payment of all or some duty, tax, charge, fee (except PayPal surcharge), security, penalty or amount specified in an infringement notice; and

(b) the payment is made by the PayPal system.

150C(2)    
The amount of the PayPal surcharge payable in respect of the payment is 1.01% of the amount of the payment.

150C(3)    
The PayPal surcharge is payable when the payment is made.

Refund

150C(4)    
If an amount of the payment is refunded the Minister must refund the PayPal surcharge in respect of that amount.