These regulations were made under the Import Processing Charges Act 1997 and after the repeal of this Act, continued to apply by section 5 of the Import Processing Charges (Amendment and Repeal) Act 2002, as amended by Schedule 1, item 1 of the Import Processing Charges (Amendment and Repeal) Amendment Act 2004.

This instrument was backcaptured in accordance with Section 36 of the Legislative Instruments Act 2003.