Customs Regulation 2015
Liability
150B(1)
A person is liable to pay a fee (the credit card 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 credit card surcharge), security, penalty or amount specified in an infringement notice; and
(b) the payment is made by credit card.
150B(2)
The amount of the credit card surcharge payable in respect of the payment is as follows:
(a) for a payment made by Visa or MasterCard credit card - 1.4% of the amount of the payment;
(b) for a payment made by American Express or Japan Credit Bureau (JCB) credit card - 1.4% of the amount of the payment;
(c) for a payment made by Diners Club International credit card - 1.99% of the amount of the payment;
(d) for a payment made by China UnionPay credit card - 1.9% of the amount of the payment.
150B(3)
The credit card surcharge is payable when the payment is made.
Refund
150B(4)
If an amount of the payment is refunded the Minister must refund the credit card surcharge in respect of that amount.
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