Contents
4Simplified outline of this instrument#
This instrument complements the Primary Industries (Customs) Charges Act 2024 by imposing charges on the export or import of animal products, plant products, fungus products or algal products that are produce of a primary industry.
Each set of provisions imposing a charge also deals with:
(a) any exemptions from the charge; and
(b) the rate of the charge; and
(c) the person who is liable to pay the charge (the charge payer).
Some products have multiple charges.
5Definitions#
In this instrument:
almond has the meaning given by clause 37-1 of Schedule 2.
apple has the meaning given by clause 38-1 of Schedule 2.
(a)when used in a geographical sense in a provision of this instrument, does not include the external Territories, unless paragraph (b) applies; or
(b)when used in a geographical sense in a provision of this instrument that extends to an external Territory, includes that external Territory.
Note: Section 6 of the Act allows this instrument to extend any provisions of this instrument to an external Territory.
avocado has the meaning given by clause 39-1 of Schedule 2.
bovine animal means an animal of the genus Bos.
buffalo has the meaning given by clause 8-1 of Schedule 1.
cherry has the meaning given by clause 41-1 of Schedule 2.
chestnut has the meaning given by clause 42-1 of Schedule 2.
citrus has the meaning given by clause 43-1 of Schedule 2.
citrus box has the meaning given by clause 43-3 of Schedule 2.
cotton plant has the meaning given by clause 25-1 of Schedule 2.
custard apple has the meaning given by clause 44-1 of Schedule 2.
custard apple box has the meaning given by clause 44-3 of Schedule 2.
custard apple tray has the meaning given by clause 44-3 of Schedule 2.
dairy cattle means cattle held for use for the production of milk, or for purposes incidental to the production of milk, and includes:
(a)dairy cows; and
(b)dairy heifers; and
(c)calves that are the progeny of dairy cows; and
(d)bulls used, or held for use, for the purpose of fertilising dairy cows or dairy heifers.
(a)for cattle—has the meaning given by clause 9-5 of Schedule 1; and
(b)for goats—has the meaning given by clause 11-5 of Schedule 1; and
(c)for sheep or lambs—has the meaning given by clause 14-5 of Schedule 1.
export bobby calf has the meaning given by clause 9-7 of Schedule 1.
farmed prawns has the meaning given by clause 20-1 of Schedule 1.
fodder has the meaning given by clause 72-1 of Schedule 2.
forest products has the meaning given by clause 34-1 of Schedule 2.
goat means an animal of the genus Capra.
grape means a fruit of the genus Vitis.
lamb means an animal of the species Ovis aries that:
(a)is under 12 months of age; or
(b)does not have any permanent incisor teeth in wear.
lychee has the meaning given by clause 47-1 of Schedule 2.
macadamia dried kernel has the meaning given by clause 48-1 of Schedule 2.
macadamia in shell has the meaning given by clause 48-1 of Schedule 2.
macadamia nut has the meaning given by clause 48-1 of Schedule 2.
mango has the meaning given by clause 49-1 of Schedule 2.
melon has the meaning given by clause 50-1 of Schedule 2.
nashi has the meaning given by clause 51-1 of Schedule 2.
onion has the meaning given by clause 53-1 of Schedule 2.
orange has the meaning given by clause 43-3 of Schedule 2.
papaya has the meaning given by clause 54-1 of Schedule 2.
passionfruit has the meaning given by clause 55-1 of Schedule 2.
passionfruit carton has the meaning given by clause 55-3 of Schedule 2.
pear has the meaning given by clause 38-1 of Schedule 2.
persimmon has the meaning given by clause 56-1 of Schedule 2.
pineapple has the meaning given by clause 57-1 of Schedule 2.
potato has the meaning given by clause 58-1 of Schedule 2.
quarter means a period of 3 months beginning on 1 July, 1 October, 1 January or 1 April.
queen bee has the meaning given by clause 2-1 of Schedule 1.
representative sample, of macadamias in shell, has the meaning given by clause 48-1 of Schedule 2.
rubus has the meaning given by clause 60-1 of Schedule 2.
seed cotton has the meaning given by clause 25-1 of Schedule 2.
sheep means an animal of the species Ovis aries, but does not include lambs.
stone fruit has the meaning given by clause 61-1 of Schedule 2.
sweet potato has the meaning given by clause 63-1 of Schedule 2.
tea tree oil has the meaning given by clause 74-1 of Schedule 2.
turf has the meaning given by clause 75-1 of Schedule 2.
wine has the meaning given by clause 70-1 of Schedule 2.
Schedule 1 · Animals and animal products
Note: See section 6.
Part 1-1 · Bees and honey
Division 1 · Introduction
Division 2 · Bees
2-1Imposition of queen bee export charge#
(2)Queen bee means a fertile female bee of the species Apis mellifera (commonly known as the European honeybee).
2-2Exemptions from the charge#
Levy already imposed
(1)Charge is not imposed on queen bees if levy has already been imposed on the queen bees under Division 2 of Part 1-1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024.
Threshold exemption
(2)Charge is not imposed on queen bees that a person exports from Australia in a financial year if the sum of the following amounts that the person would otherwise be liable to pay in relation to that year is less than $50:
(a)charge under this Division;
(b)levy under Division 2 of Part 1-1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 (queen bee levy).
2-3Rate of the charge#
The rate of the charge on queen bees is worked out using this table.
| Queen bee export charge | |
|---|---|
| Item | Rate of charge |
| 1 | Nil (the research and development component) |
Division 3 · Honey
3-1Imposition of honey export charge#
Charge is imposed on honey that is:
(a)produced in Australia by a bee of the species Apis mellifera; and
(b)exported from Australia.
3-2Exemptions from the charge#
Levy already imposed
(1)Charge is not imposed on honey if levy has already been imposed on the honey under subclause 3-1(1) of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024.
Threshold exemption
(3)Subclause (2) does not apply to honey covered by subclause (1).
3-3Rate of the charge#
The rate of the charge on honey is worked out using this table.
| Honey export charge | |
|---|---|
| Item | Rate of charge |
| 1 | The sum of the following components:(a) 1.5 cents per kilogram of the honey (the research and development component);(b) 2.8 cents per kilogram of the honey (the biosecurity activity component);(c) 1 cent per kilogram of the honey (the biosecurity response component);(d) 0.3 cents per kilogram of the honey (the National Residue Survey component) |
3-5Application provisions#
Original provisions
(1)Clause 3-1 applies in relation to honey that is exported on or after 1 January 2025, whether the honey is produced before, on or after that day.
Amendments made by Primary Industries (Customs) Charges Amendment (Almonds, Avocados and Honey) Regulations 2025
(2)Clause 3-3, as amended by Schedule 1 to the Primary Industries (Customs) Charges Amendment (Almonds, Avocados and Honey) Regulations 2025, applies in relation to honey that is exported on or after 1 July 2025, whether the honey is produced before, on or after that day.
Part 1-2 · Livestock
Division 7 · Introduction
7-1Simplified outline of this Part#
General
Charges are imposed on the export of various livestock. There are livestock exporter charges and livestock owner charges. There are also slaughter levies and transaction levies imposed on livestock under the Primary Industries (Excise) Levies Regulations 2024.
Multiple charges and levies may apply over the course of an animal’s life, including at the same point in time. There are different charge payers and levy payers.
The charges consist of various components. Amounts equal to charges collected are disbursed to the declared meat industry body, the declared livestock export body, the Rural Industries Research and Development Corporation, Animal Health Australia or the National Residue Survey Special Account for spending on different activities.
Buffaloes
There are 2 charges on cattle.
Goats
There are 2 charges on goats.
Sheep and lambs
There are 2 charges on sheep and lambs.
Division 8 · Buffaloes
8-1Imposition of buffalo export charge#
(1)Charge is imposed on buffaloes exported from Australia.
(2)Buffalo means an animal of the species Bubalus bubalis.
8-2Rate of the charge#
The rate of the charge on buffaloes is worked out using this table.
| Buffalo export charge | |
|---|---|
| Item | Rate of charge |
| 1 | $4.60 per head (the research and development component) |
Division 9 · Cattle
Subdivision 9-A · Cattle exporter charge
9-1Imposition of cattle exporter charge#
Note: Amounts equal to the proceeds of the charge are paid to the declared livestock export body for spending on marketing and research and development activities for the benefit of live animal exporters.
9-2Rate of the charge#
(1)The rate of the charge imposed by clause 9-1 on cattle is worked out using this table.
| Cattle exporter charge | |
|---|---|
| Item | Rate of charge |
| 1 | For cattle that, before their export, were not dairy cattle, the sum of the following components:(a) 0.7936 cents per kilogram of the cattle (the marketing component);(b) 0.1587 cents per kilogram of the cattle (the research and development component) |
| 2 | For cattle that, before their export, were dairy cattle, the sum of the following components:(a) $5 per head (the marketing component);(b) $1 per head (the research and development component) |
Liveweight of cattle that are not dairy cattle
(2)For the purposes of item 1 of the table in subclause (1), the weight of cattle is their liveweight, which is:
(a)their liveweight described in the bill of lading, or similar document of title, facilitating the export of the cattle; or
(b)if their liveweight is not so described—taken to be 480 kilograms per head.
Subdivision 9-B · Cattle owner charge
9-5Imposition of cattle owner charge#
Export of cattle where no transfer of ownership before export
(1)Charge is imposed on cattle exported from Australia (other than cattle that, before their export, were dairy cattle).
Note 1: There is an exemption from charge imposed by subclause (1): see clause 9-6.
Note 2: Amounts equal to some of the proceeds of the charge are:
(a) paid to the declared meat industry body for spending on marketing and research and development activities for the benefit of the meat and live-stock industry; and
(b) paid to Animal Health Australia for spending, among other things, on biosecurity measures for animals or on measures for promoting or maintaining the health of animals; and
(c) credited to the National Residue Survey Special Account, for spending, among other things, on managing the risk of chemical residues and environmental contaminants in certain goods.
Export of cattle purchased by the exporter before export
(2)Charge is imposed on cattle exported from Australia (other than cattle that, before their export, were dairy cattle) if:
(a)the cattle were purchased by the exporter; and
(b)the period starting on the day of the purchase and ending on the day of the export is longer than the designated export period.
Note 1: There is no exemption from charge imposed by subclause (2).
Note 2: Amounts equal to some of the proceeds of the charge are:
(a) paid to the declared meat industry body for spending on marketing and research and development activities for the benefit of the meat and live-stock industry; and
(b) paid to Animal Health Australia for spending, among other things, on biosecurity measures for animals or on measures for promoting or maintaining the health of animals; and
(c) credited to the National Residue Survey Special Account, for spending, among other things, on managing the risk of chemical residues and environmental contaminants in certain goods.
(3)The designated export period for cattle is the longer of the following periods:
(a)60 days;
(b)the sum of the number of days in each of the following periods:
9-7Rate of each charge#
(1)The rate of the charge imposed by subclause 9-5(1) or (2) on cattle is worked out using this table.
| Cattle owner charge | |
|---|---|
| Item | Rate of charge |
| 1 | For cattle other than export bobby calves, the sum of the following components:(a) $3.66 per head (the marketing component);(b) 92 cents per head (the research and development component);(c) 13 cents per head (the biosecurity activity component);(d) 0 cents per head (the biosecurity response component);(e) 29 cents per head (the National Residue Survey component) |
| 2 | For export bobby calves, the sum of the following components:(a) 48 cents per head (the marketing component);(b) 16 cents per head (the research and development component);(c) 0 cents per head (the biosecurity activity component);(d) 0 cents per head (the biosecurity response component);(e) 26 cents per head (the National Residue Survey component) |
(2)For the purposes of item 1 of the table in subclause (1), a cow with a calf at foot are together taken to be a single head of cattle.
(3)Export bobby calf means a bovine animal (other than a buffalo) where:
(a)at the time of export, it is less than 30 days old; and
(b)either:
(i)if its liveweight was determined at the time of export—that liveweight is 80 kilograms or less; or
(ii)otherwise—if it had been slaughtered at the time of export, the dressed weight of the carcase would have been 40 kilograms or less;
but does not include a calf at foot with a cow.
Division 11 · Goats
Subdivision 11-A · Goat exporter charge
11-1Imposition of goat exporter charge#
Charge is imposed on goats exported from Australia.
Note: Amounts equal to the proceeds of the charge are paid to the declared livestock export body for spending on marketing and research and development activities for the benefit of live animal exporters.
11-2Rate of the charge#
The rate of the charge imposed by clause 11-1 on goats is worked out using this table.
| Goat exporter charge | |
|---|---|
| Item | Rate of charge |
| 1 | The sum of the following components:(a) 40 cents per head (the marketing component);(b) 10 cents per head (the research and development component) |
Subdivision 11-B · Goat owner charge
11-5Imposition of goat owner charge#
Export of goats where no transfer of ownership before export
(1)Charge is imposed on goats exported from Australia.
Note 1: There is an exemption from charge imposed by subclause (1): see clause 11-6.
Note 2: Amounts equal to some of the proceeds of the charge are:
(a) paid to the declared meat industry body for spending on marketing and research and development activities for the benefit of the meat and live-stock industry; and
(b) paid to Animal Health Australia for spending, among other things, on biosecurity measures for animals or on measures for promoting or maintaining the health of animals; and
(c) credited to the National Residue Survey Special Account, for spending, among other things, on managing the risk of chemical residues and environmental contaminants in certain goods.
Export of goats purchased by the exporter before export
(2)Charge is imposed on goats exported from Australia if:
(a)the goats were purchased by the exporter; and
(b)the period starting on the day of the purchase and ending on the day of the export is longer than the designated export period.
Note 1: There is no exemption from charge imposed by subclause (2).
Note 2: Amounts equal to some of the proceeds of the charge are:
(a) paid to the declared meat industry body for spending on marketing and research and development activities for the benefit of the meat and live-stock industry; and
(b) paid to Animal Health Australia for spending, among other things, on biosecurity measures for animals or on measures for promoting or maintaining the health of animals; and
(c) credited to the National Residue Survey Special Account, for spending, among other things, on managing the risk of chemical residues and environmental contaminants in certain goods.
(3)The designated export period for goats is the longer of the following periods:
(a)30 days;
(b)the sum of the number of days in each of the following periods:
(i)the period for which the goats are required under the law of the country to which the goats are being exported to be held in quarantine before being exported;
(ii)the period for exporting the goats that is covered by subsection 7-3(1) of the Export Control (Animals) Rules 2021 in relation to the first export permit for the goats.
11-6Exemptions from the charge#
Charge is not imposed by subclause 11-5(1) on goats if levy has already been imposed on a transaction relating to the goats under subclause 11-6(1) of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024.
11-7Rate of each charge#
The rate of the charge imposed by subclause 11-5(1) or (2) on goats is worked out using this table.
| Goat owner charge | |
|---|---|
| Item | Rate of charge |
| 1 | The sum of the following components:(a) 10.5 cents per head (the marketing component);(b) 16.7 cents per head (the research and development component);(c) 4.5 cents per head (the biosecurity activity component);(d) 0 cents per head (the biosecurity response component);(e) 6 cents per head (the National Residue Survey component) |
Division 14 · Sheep and lambs
Subdivision 14-A · Sheep and lambs exporter charge
14-1Imposition of sheep and lambs exporter charge#
Note: Amounts equal to the proceeds of the charge are paid to the declared livestock export body for spending on marketing and research and development activities for the benefit of live animal exporters.
14-2Rate of the charge#
The rate of the charge imposed by clause 14-1 on sheep or lambs is worked out using this table.
| Sheep and lambs exporter charge | |
|---|---|
| Item | Rate of charge |
| 1 | The sum of the following components:(a) 50 cents per head (the marketing component);(b) 10 cents per head (the research and development component) |
Subdivision 14-B · Sheep and lambs owner charge
14-5Imposition of sheep and lambs owner charge#
Export of sheep or lambs where no transfer of ownership before export
Note 1: There is an exemption from charge imposed by subclause (1): see clause 14-6.
Note 2: Amounts equal to some of the proceeds of the charge are:
(a) paid to the declared meat industry body for spending on marketing and research and development activities for the benefit of the meat and live-stock industry; and
(b) paid to Animal Health Australia for spending, among other things, on biosecurity measures for animals or on measures for promoting or maintaining the health of animals; and
(c) credited to the National Residue Survey Special Account, for spending, among other things, on managing the risk of chemical residues and environmental contaminants in certain goods.
Export of sheep or lambs purchased by the exporter before export
(a)the sheep or lambs were purchased by the exporter; and
(b)the period starting on the day of the purchase and ending on the day of the export is longer than the designated export period.
Note 1: There is no exemption from charge imposed by subclause (2).
Note 2: Amounts equal to some of the proceeds of the charge are:
(a) paid to the declared meat industry body for spending on marketing and research and development activities for the benefit of the meat and live-stock industry; and
(b) paid to Animal Health Australia for spending, among other things, on biosecurity measures for animals or on measures for promoting or maintaining the health of animals; and
(c) credited to the National Residue Survey Special Account, for spending, among other things, on managing the risk of chemical residues and environmental contaminants in certain goods.
(3)The designated export period for sheep or lambs is the longer of the following periods:
(a)30 days;
(b)the sum of the number of days in each of the following periods:
14-7Rate of each charge#
Sheep
(1)The rate of the charge imposed by subclause 14-5(1) or (2) on sheep is worked out using this table.
| Sheep and lambs owner charge—sheep | |
|---|---|
| Item | Rate of charge |
| 1 | For sheep valued at less than $5 per head, the sum of the following components:(a) $0 per head (the marketing component);(b) $0 per head (the research and development component);(c) $0 per head (the biosecurity activity component);(d) $0 per head (the biosecurity response component);(e) $0 per head (the National Residue Survey component) |
| 2 | For sheep valued at $5 or more, and $10 or less, per head, the sum of the following components:(a) the value of the sheep multiplied by 0.0087 (the marketing component);(b) the value of the sheep multiplied by 0.0077 (the research and development component);(c) the value of the sheep multiplied by 0.0018 (the biosecurity activity component);(d) zero (the biosecurity response component);(e) the value of the sheep multiplied by 0.0018 (the National Residue Survey component) |
| 3 | For sheep valued at more than $10 per head, the sum of the following components:(a) 8.7 cents per head (the marketing component);(b) 7.7 cents per head (the research and development component);(c) 1.8 cents per head (the biosecurity activity component);(d) 0 cents per head (the biosecurity response component);(e) 1.8 cents per head (the National Residue Survey component) |
Lambs
(2)The rate of the charge imposed by subclause 14-5(1) or (2) on lambs is worked out using this table.
| Sheep and lambs owner charge—lambs | |
|---|---|
| Item | Rate of charge |
| 1 | For lambs valued at less than $5 per head, the sum of the following components:(a) $0 per head (the marketing component);(b) $0 per head (the research and development component);(c) $0 per head (the biosecurity activity component);(d) $0 per head (the biosecurity response component);(e) $0 per head (the National Residue Survey component) |
| 2 | For lambs valued at $5 or more, and $75 or less, per head, the sum of the following components:(a) the value of the lamb multiplied by 0.012 (the marketing component);(b) the value of the lamb multiplied by 0.0049333333 (the research and development component);(c) the value of the lamb multiplied by 0.002 (the biosecurity activity component);(d) zero (the biosecurity response component);(e) the value of the lamb multiplied by 0.0010666666 (the National Residue Survey component) |
| 3 | For lambs valued at more than $75 per head, the sum of the following components:(a) 90 cents per head (the marketing component);(b) 37 cents head (the research and development component);(c) 15 cents per head (the biosecurity activity component);(d) 0 cents per head (the biosecurity response component);(e) 8 cents per head (the National Residue Survey component) |
Value per head of sheep or lambs being exported
Part 1-3 · Livestock products
Division 15 · Introduction
15-1Simplified outline of this Part#
Wool export charge is imposed on wool that is harvested from a live sheep or lamb in Australia and exported from Australia.
There is no charge if levy has already been imposed on the wool under the Primary Industries (Excise) Levies Regulations 2024 or charge has previously been imposed on the wool.
Division 18 · Wool
18-2Exemptions from the charge#
Levy already imposed
(1)Charge is not imposed on wool if levy has already been imposed on the wool under Division 18 of Part 1-4 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024.
Charge previously imposed
(2)Charge is not imposed by clause 18-1 on particular wool if charge under that clause has previously been imposed on the wool.
Part 1-4 · Other animals
Division 19 · Introduction
19-1Simplified outline of this Part#
There are 2 charges on farmed prawns:
(a) farmed prawns export charge is imposed on farmed prawns that are harvested in Australia and exported from Australia; and
(b) white spot disease repayment export charge is imposed on farmed prawns that are harvested in Australia and exported from Australia.
There is no charge if levy has already been imposed on the farmed prawns under the Primary Industries (Excise) Levies Regulations 2024.
Division 20 · Farmed prawns
20-1Imposition of farmed prawns export charge and white spot disease repayment export charge#
Farmed prawns export charge
(1)Charge is imposed on farmed prawns that are harvested in Australia and exported from Australia.
Note: Amounts equal to farmed prawns export charge received by or on behalf of the Commonwealth are to be paid to the Fisheries Research and Development Corporation under the Primary Industries Levies and Charges Disbursement Act 2024, for spending on research and development activities for the benefit of the farmed prawn industry.
White spot disease repayment export charge
(2)Charge is imposed on farmed prawns that are harvested in Australia and exported from Australia.
Note: Amounts equal to white spot disease repayment export charge received by or on behalf of the Commonwealth:
(a) are initially retained by the Commonwealth to repay the government-underwritten assistance package provided to prawn farmers affected by white spot disease in the Logan River area of Queensland; and
(b) after the farmed prawn industry’s liability to the Commonwealth is repaid, are to be paid to the Fisheries Research and Development Corporation under the Primary Industries Levies and Charges Disbursement Act 2024.
Definitions
(3)Farmed prawns means banana prawns, black tiger prawns, brown tiger prawns, Australian Kuruma prawns or Eastern school prawns that are produced by aquaculture.
(4)Banana prawn means an animal of the species Penaeus merguiensis, also known as Fenneropenaeus merguiensis.
(5)Black tiger prawn means an animal of the species Penaeus monodon.
(6)Brown tiger prawn means an animal of the species Penaeus esculentus.
(7)Australian Kuruma prawn means an animal of the species Penaeus pulchricaudatus (formerly known as Penaeus japonicus).
(8)Eastern school prawn means an animal of the species Metapenaeus macleayi.
20-2Exemptions from the charge#
Charge is not imposed on farmed prawns if levy has already been imposed on the farmed prawns under Division 20 of Part 1-5 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024.
20-3Rate of the charge#
Farmed prawns export charge
(1)The rate of the charge imposed by subclause 20-1(1) on farmed prawns is worked out using this table.
| Farmed prawns export charge | |
|---|---|
| Item | Rate of charge |
| 1 | 3.64 cents per kilogram of the farmed prawns, weighed before any part of the prawns is removed (the research and development component) |
White spot disease repayment export charge
(2)The rate of the charge imposed by subclause 20-1(2) on farmed prawns is worked out using this table.
| White spot disease repayment export charge | |
|---|---|
| Item | Rate of charge |
| 1 | 3.01 cents per kilogram of the farmed prawns, weighed before any part of the prawns is removed |
20-4Charge payer#
The charge imposed by subclause 20-1(1) or (2) on farmed prawns is payable by the person who exports the farmed prawns from Australia.
20-5Application provision#
Subclause 20-1(1) or (2) applies in relation to farmed prawns that are exported on or after 1 July 2025, whether the farmed prawns are harvested before, on or after that day.
Schedule 2 · Plants and plant products
Note: See section 6.
Part 2-1 · Crops
Division 24 · Introduction
24-1Simplified outline of this Part#
Seed cotton export charge is imposed on seed cotton that is harvested in Australia and exported from Australia.
Division 25 · Cotton
25-1Imposition of seed cotton export charge#
(1)Charge is imposed on seed cotton that is harvested in Australia and exported from Australia.
(2)Seed cotton means the seed with the natural fibrous hairs attached, harvested from the ripened bolls of the cotton plant.
(3)Cotton plant means a plant of the genus Gossypium.
25-2Rate of the charge#
The rate of the charge on seed cotton is worked out using this table.
| Seed cotton export charge | |
|---|---|
| Item | Rate of charge |
| 1 | The sum of the following components:(a) $3.99 per tonne of the seed cotton (the research and development component);(b) $0.07 per tonne of the seed cotton (the biosecurity activity component);(c) $0 per tonne of the seed cotton (the biosecurity response component) |
25-3Charge payer#
The charge on seed cotton is payable by the person who exports the seed cotton from Australia.
25-4Application provision#
Clause 25-1 applies in relation to seed cotton that is exported on or after 1 July 2025, whether the seed cotton is harvested before, on or after that day.
Part 2-2 · Forestry
Division 30 · Introduction
30-1Simplified outline of this Part#
There are 2 forestry charges.
Second, forest products import charge is imposed on forest products that are imported into Australia.
There are charge exemptions for both charges.
Division 33 · Forest industries export charge
33-1Imposition of forest industries export charge#
Charge is imposed on logs that are:
(a)produced from trees felled in Australia; and
(b)exported from Australia.
33-2Exemptions from the charge#
Levy already imposed
(1)Charge is not imposed by clause 33-1 on logs if levy has already been imposed on the logs under Division 32 of Part 2-2 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 (forest industries products levy).
Threshold exemption
(2)If, apart from this subclause and the provisions covered by subclause (3), the sum of the following amounts that a person who exports logs would be liable to pay in relation to a financial year that has ended is less than $330:
(a)charge under this Division;
(b)charge under Division 34 of this Part (forest products import charge);
(c)levy under Division 32 of Part 2-2 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 (forest industries products levy);
then, in relation to that person, charge is not imposed by clause 33-1 in relation to that year.
(3)The provisions covered by this subclause are:
(a)subclause 34-2(1) of this Part;
(b)subclause 32-2(3) of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.
33-3Rate of the charge#
(1)The rate of the charge imposed by clause 33-1 on logs is worked out using this table.
| Forest industries export charge | ||
|---|---|---|
| Item | Class of logs | Rate of charge |
| 1 | Softwood sawlogs, other than cypress sawlogs, that are intended and suitable for timber products, other than:(a) products or battens mentioned in item 6; or(b) poles or posts mentioned in item 7 | 29 cents per m3 (the general component) |
| 2 | Cypress sawlogs, that are intended and suitable for making timber products | 22 cents per m3 (the general component) |
| 3 | Hardwood sawlogs, that are intended and suitable for making timber products | 29 cents per m3 (the general component) |
| 4 | Plywood and veneer logs, that are intended and suitable for making plywood or veneer products | 15 cents per m3 (the general component) |
| 5 | Wood panels pulplogs, that are intended and suitable for the manufacture of panel board products | 10 cents per m3 (the general component) |
| 6 | Low-grade softwood sawlogs, that are intended and suitable for making:(a) packaging products including timber packing, pallets and crates; or(b) horticultural products including trellises, stakes, sleepers, fence posts and palings; or(c) tile battens | 8 cents per m3 (the general component) |
| 7 | Softwood roundwood logs, that are intended and suitable for treating with preservative and using as poles or posts | 8 cents per m3 (the general component) |
| 8 | Export woodchip hardwood pulplogs, that are intended and suitable for the production of woodchips for export | 3.5 cents per m3 (the general component) |
| 9 | Export woodchip softwood pulplogs, that are intended and suitable for the production of woodchips for export | 0 cents per m3 (the general component) |
| 10 | Paper pulplogs, that are intended and suitable for making paper or pulp products | 0 cents per m3 (the general component) |
| 11 | Any other logs | 0 cents per m3 (the general component) |
(2)If more than one item of the table in subclause (1) covers a class of logs, apply the first item that covers that class.
Division 34 · Forest products import charge
34-1Imposition of forest products import charge#
(1)Charge is imposed on forest products that are imported into Australia.
(2)Forest products means:
(a)logs; or
(b)other goods that are classified to heading 4403, 4407, 4408, 4409, 4410, 4411 or 4412 of Schedule 3 to the Customs Tariff Act 1995.
34-2Exemptions from the charge#
(1)If, apart from this subclause and the provisions covered by subclause (2), the sum of the following amounts that a person who imports forest products would be liable to pay in relation to a financial year that has ended is less than $330:
(a)charge under this Division;
(b)charge under Division 33 of this Part (forest industries export charge);
(c)levy under Division 32 of Part 2-2 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 (forest industries products levy);
then, in relation to that person, charge is not imposed by clause 34-1 in relation to that year.
(2)The provisions covered by this subclause are:
(a)subclause 33-2(2) of this Part;
(b)subclause 32-2(3) of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.
34-3Rate of the charge#
Logs
(1)The rate of the charge imposed by clause 34-1 on forest products that are logs is worked out using this table.
| Forest products import charge—logs | ||
|---|---|---|
| Item | Class of logs | Rate of charge |
| 1 | Softwood sawlogs, other than cypress sawlogs, that are intended and suitable for timber products, other than:(a) products or battens mentioned in item 6; or(b) poles or posts mentioned in item 7 | 29 cents per m3 (the general component) |
| 2 | Cypress sawlogs, that are intended and suitable for making timber products | 22 cents per m3 (the general component) |
| 3 | Hardwood sawlogs, that are intended and suitable for making timber products | 29 cents per m3 (the general component) |
| 4 | Plywood and veneer logs, that are intended and suitable for making plywood or veneer products | 15 cents per m3 (the general component) |
| 5 | Wood panels pulplogs, that are intended and suitable for the manufacture of panel board products | 10 cents per m3 (the general component) |
| 6 | Low-grade softwood sawlogs, that are intended and suitable for making:(a) packaging products including timber packing, pallets and crates; or(b) horticultural products including trellises, stakes, sleepers, fence posts and palings; or(c) tile battens | 8 cents per m3 (the general component) |
| 7 | Softwood roundwood logs, that are intended and suitable for treating with preservative and using as poles or posts | 8 cents per m3 (the general component) |
| 8 | Export woodchip hardwood pulplogs, that are intended and suitable for the production of woodchips for export | 3.5 cents per m3 (the general component) |
| 9 | Export woodchip softwood pulplogs, that are intended and suitable for the production of woodchips for export | 0 cents per m3 (the general component) |
| 10 | Paper pulplogs, that are intended and suitable for making paper or pulp products | 0 cents per m3 (the general component) |
| 11 | Any other logs | 0 cents per m3 (the general component) |
(2)If more than one item of the table in subclause (1) covers a class of logs, apply the first item that covers that class.
Forest products that are not logs
(3)The rate of the charge imposed by clause 34-1 on forest products that are not logs is the applicable number of cents per m3 (the general component) of each class of logs covered by subclause (1) that were used to produce the forest products.
(4)The applicable number is worked out by multiplying:
(a)the number of cents per m3that would have been applicable under subclause (1) in respect of that class of logs if that class of logs had been imported into Australia; by
(b)for forest products classified to a heading of Schedule 3 to the Customs Tariff Act 1995 that is specified in column 1 of an item in this table—the number specified in column 2 of the item.
| Forest products import charge—forest products that are not logs | ||
|---|---|---|
| Item | Column 1Heading of Schedule 3 to the Customs Tariff Act 1995 | Column 2Number |
| 1 | 4403 | 2 |
| 2 | 4407 | 2.5 |
| 3 | 4408 | 2 |
| 4 | 4409 | 2.5 |
| 5 | 4410 | 1.5 |
| 6 | 4411 | 1.7 |
| 7 | 4412 | 2.5 |
34-4Charge payer#
The charge imposed by clause 34-1 on forest products is payable by the person who imports the forest products into Australia.
34-5Application provision#
Clause 34-1 applies in relation to forest products that are imported on or after 1 July 2025.
Part 2-3 · Horticulture
Division 35 · Introduction
35-1Simplified outline of this Part#
Export charges are imposed on various horticultural products that are exported from Australia.
An export charge is not imposed on a particular horticultural product if levy has already been imposed on the product under the Primary Industries (Excise) Levies Regulations 2024.
Division 37 · Almonds
37-2Exemptions from the charge#
Charge is not imposed on almonds if levy has already been imposed on the almonds under Division 37 of Part 2-3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.
37-3Rate of the charge#
The rate of the charge on almonds is worked out using this table.
| Almond export charge | |
|---|---|
| Item | Rate of charge |
| 1 | For almonds (other than almonds of the Nonpareil variety) in their shells, the sum of the following components:(a) 1 cent per kilogram of the almonds and shells (the research and development component);(b) 0.37 cents per kilogram of the almonds and shells (the biosecurity response component) |
| 2 | For almonds of the Nonpareil variety in their shells, the sum of the following components:(a) 1.5 cents per kilogram of the almonds and shells (the research and development component);(b) 0.37 cents per kilogram of the almonds and shells (the biosecurity response component) |
| 3 | For almonds that are not in their shells, the sum of the following components:(a) 2 cents per kilogram of the almonds (the research and development component);(b) 0.52 cents per kilogram of the almonds (the biosecurity response component) |
Division 38 · Apples and pears
38-1Imposition of apple and pear export charge#
(2)Apple means a fruit of any species of the genus Malus.
38-2Exemptions from the charge#
Charge is not imposed on apples or pears if levy has already been imposed on the apples or pears under Division 38 of Part 2-3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.
38-3Rate of the charge#
Apples
(1)The rate of the charge on apples is worked out using this table.
| Apple and pear export charge—apples | |
|---|---|
| Item | Rate of charge |
| 1 | The sum of the following components:(a) 1.03 cents per kilogram of the apples (the marketing component);(b) 0.72 cents per kilogram of the apples (the research and development component);(c) 0.02 cents per kilogram of the apples (the biosecurity activity component);(d) 0.242 cents per kilogram of the apples (the biosecurity response component);(e) 0.075 cents per kilogram of apples (the National Residue Survey component) |
Pears
(2)The rate of the charge on pears is worked out using this table.
| Apple and pear export charge—pears | |
|---|---|
| Item | Rate of charge |
| 1 | The sum of the following components:(a) 1.249 cents per kilogram of the pears (the marketing component);(b) 0.775 cents per kilogram of the pears (the research and development component);(c) 0.242 cents per kilogram of the pears (the biosecurity response component);(d) 0.075 cents per kilogram of the pears (the National Residue Survey component) |
Division 39 · Avocados
39-2Exemptions from the charge#
Charge is not imposed on avocados if levy has already been imposed on the avocados under Division 39 of Part 2-3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.
39-3Rate of the charge#
The rate of the charge on avocados is worked out using this table.
| Avocado export charge | |
|---|---|
| Item | Rate of charge |
| 1 | The sum of the following components:(a) 4.5 cents per kilogram of the avocados (the marketing component);(b) 2.65 cents per kilogram of the avocados (the research and development component);(c) 0.1 cents per kilogram of the avocados (the biosecurity activity component);(d) 0.25 cents per kilogram of the avocados (the biosecurity response component) |
39-4Charge payer#
The charge on avocados is payable by the person who exports the avocados from Australia.
39-5Application provisions#
Original provisions
(1)Clause 39-1 applies in relation to avocados that are exported on or after 1 January 2025, whether the avocados are harvested before, on or after that day.
Amendments made by Primary Industries (Customs) Charges Amendment (Almonds, Avocados and Honey) Regulations 2025
(2)Clause 39-3, as amended by Schedule 1 to the Primary Industries (Customs) Charges Amendment (Almonds, Avocados and Honey) Regulations 2025, applies in relation to avocados that are exported on or after 1 July 2025, whether the avocados are harvested before, on or after that day.
Division 41 · Cherries
41-2Exemptions from the charge#
Charge is not imposed on cherries if levy has already been imposed on the cherries under Division 41 of Part 2-3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.
41-3Rate of the charge#
The rate of the charge on cherries is worked out using this table.
| Cherry export charge | |
|---|---|
| Item | Rate of charge |
| 1 | The sum of the following components:(a) 1 cent per kilogram of the cherries (the marketing component);(b) 5 cents per kilogram of the cherries (the research and development component);(c) 0.3 cents per kilogram of the cherries (the biosecurity activity component);(d) 0.7 cents per kilogram of the cherries (the biosecurity response component) |
Division 42 · Chestnuts
42-2Exemptions from the charge#
Charge is not imposed on chestnuts if levy has already been imposed on the chestnuts under Division 42 of Part 2-3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.
42-3Rate of the charge#
The rate of the charge on chestnuts is worked out using this table.
| Chestnut export charge | |
|---|---|
| Item | Rate of charge |
| 1 | The sum of the following components:(a) $25 per tonne of the chestnuts (the marketing component);(b) $110 per tonne of the chestnuts (the research and development component);(c) $5 per tonne of the chestnuts (the biosecurity activity component);(d) $0 per tonne of the chestnuts (the biosecurity response component) |
42-4Charge payer#
The charge on chestnuts is payable by the person who exports the chestnuts from Australia.
42-5Application provisions#
Original provisions
(1)Clause 42-1 applies in relation to chestnuts that are exported on or after 1 July 2025, whether the chestnuts are harvested before, on or after that day.
Amendments made by Primary Industries (Customs) Charges Amendment (Chestnuts, Passionfruit and Stone Fruit) Regulations 2026
(2)Clause 42-3, as amended by Schedule 1 to the Primary Industries (Customs) Charges Amendment (Chestnuts, Passionfruit and Stone Fruit) Regulations 2026, applies in relation to chestnuts that are exported on or after 1 October 2026, whether the chestnuts are harvested before, on or after that day.
Division 43 · Citrus
43-1Imposition of citrus export charge#
(2)Citrus means a fruit of:
(a)any species of the genus Citrus or the genus Fortunella; or
(b)any hybrid between, or within, either of those genera;
including the fruit of plants commonly known as calomindin, citrons, cumquats, grapefruit, lemons, limes, mandarins, oranges, pummellos (pomelos), sevilles, tangelos, tangerines and tangors.
43-3Rate of the charge#
Oranges
(1)The rate of the charge on oranges is worked out using this table.
| Citrus export charge—oranges | |
|---|---|
| Item | Rate of charge |
| 1 | For oranges packed in citrus boxes, the sum of the following components:(a) 1.5 cents per box (the marketing component);(b) 6.40 cents per box (the research and development component);(c) 0.60 cents per box (the biosecurity activity component);(d) 2.1 cents per box (the biosecurity response component) |
| 2 | For oranges packed in containers that are not citrus boxes, the sum of the following components:(a) 1.5 cents per 20 kilograms of the oranges (the marketing component);(b) 6.40 cents per 20 kilograms of the oranges (the research and development component);(c) 0.60 cents per 20 kilograms of the oranges (the biosecurity activity component);(d) 2.1 cents per 20 kilograms of the oranges (the biosecurity response component) |
| 3 | For all other oranges, the sum of the following components:(a) 75 cents per tonne of the oranges (the marketing component);(b) $3.20 per tonne of the oranges (the research and development component);(c) 30 cents per tonne of the oranges (the biosecurity activity component);(d) $1.05 per tonne of the oranges (the biosecurity response component) |
Note: For the definition of citrus box, see subclause (4).
Other citrus
(2)The rate of the charge on other citrus is worked out using this table.
| Citrus export charge—other citrus | |
|---|---|
| Item | Rate of charge |
| 1 | For other citrus packed in citrus boxes, the sum of the following components:(a) 6.40 cents per box (the research and development component);(b) 0.60 cents per box (the biosecurity activity component);(c) 2.1 cents per box (the biosecurity response component) |
| 2 | For other citrus packed in containers that are not citrus boxes:(a) for grapefruit—the sum of the following components:(i) 6.40 cents per 16.67 kilograms of the grapefruit (the research and development component);(ii) 0.60 cents per 16.67 kilograms of the grapefruit (the biosecurity activity component);(iii) 2.1 cents per 16.67 kilograms of the grapefruit (the biosecurity response component); or(b) for other citrus—the sum of the following components:(i) 6.40 cents per 20 kilograms of the other citrus (the research and development component);(ii) 0.60 cents per 20 kilograms of the other citrus (the biosecurity activity component);(iii) 2.1 cents per 20 kilograms of the other citrus (the biosecurity response component) |
| 3 | For all other citrus, the sum of the following components:(a) $3.20 per tonne of the other citrus (the research and development component);(b) 30 cents per tonne of other citrus (the biosecurity activity component);(c) $1.05 per tonne of the other citrus (the biosecurity response component) |
Note: For the definition of citrus box, see subclause (4).
Definitions
(4)Citrus box means a container of a kind:
(a)used in the Australian horticultural industry for packing citrus; and
(b)known in that industry as a bushel box or 30 litre box.
Division 44 · Custard apples
44-1Imposition of custard apple export charge#
(2)Custard apple means a fruit of:
(a)the species Annona cherimola, Annona muricata, Annona reticulata or Annona squamosa; or
(b)a hybrid between any of those species.
44-2Exemptions from the charge#
Charge is not imposed on custard apples if levy has already been imposed on the custard apples under Division 44 of Part 2-3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.
44-3Rate of the charge#
(1)The rate of the charge on custard apples is worked out using this table.
| Custard apple export charge | |
|---|---|
| Item | Rate of charge |
| 1 | For custard apples packed in custard apple boxes, the sum of the following components:(a) 0 cents per box (the marketing component);(b) 40 cents per box (the research and development component) |
| 2 | For custard apples packed in custard apple trays, the sum of the following components:(a) 0 cents per tray (the marketing component);(b) 40 cents per tray (the research and development component) |
| 3 | For all other custard apples, the sum of the following components:(a) $0 per tonne of the custard apples (the marketing component);(b) $50 per tonne of the custard apples (the research and development component) |
(2)Custard apple box means a box of custard apples, being a box of a kind ordinarily used in the Australian horticultural industry for packing custard apples.
Note: A custard apple box is ordinarily 10 kilograms of custard apples.
(3)Custard apple tray means a single layer tray of custard apples, being a tray of a kind ordinarily used in the Australian horticultural industry for packing custard apples.
Note: A custard apple tray is ordinarily 7 kilograms of custard apples.
Division 47 · Lychees
47-2Exemptions from the charge#
Charge is not imposed on lychees if levy has already been imposed on the lychees under Division 47 of Part 2-3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.
47-3Rate of the charge#
The rate of the charge on lychees is worked out using this table.
| Lychee export charge | |
|---|---|
| Item | Rate of charge |
| 1 | The sum of the following components:(a) 2.25 cents per kilogram of the lychees (the marketing component);(b) 5.25 cents per kilogram of the lychees (the research and development component);(c) 0.5 cents per kilogram of the lychees (the biosecurity activity component) |
Division 48 · Macadamia nuts
48-1Imposition of macadamia nut export charge#
Export of macadamias in shell—main case
(1)Charge is imposed on macadamias in shell if:
(a)the macadamia nuts are harvested in Australia; and
(b)in relation to those nuts, a person dries a representative sample of the macadamias in shell to a moisture content of 1.5% and the kernels are then removed from the sample; and
(c)the macadamias in shell, from which the sample was taken, are exported from Australia.
Export of macadamias in shell—other cases
(2)Charge is imposed on macadamias in shell if:
(a)the macadamia nuts are harvested in Australia; and
(b)the macadamias in shell are exported from Australia; and
(c)subclause (1) does not apply in relation to the export.
Export of macadamia dried kernels
(3)Charge is imposed on macadamia dried kernels if:
(a)the macadamia nuts are harvested in Australia; and
(b)the macadamia dried kernels are exported from Australia.
Definitions
(4)Macadamia nut means a nut of the genus Macadamia.
(5)Macadamia dried kernel means a macadamia nut kernel that has been artificially partly dried.
(6)Macadamia in shell means a macadamia nut after dehusking but before kernel extraction.
(7)A representative sample, of macadamias in shell, is a sample that weighs at least 500 g and has a moisture content of 10%.
48-2Exemptions from the charge#
Levy already imposed
(1)Charge is not imposed on macadamias in shell or macadamia dried kernels if levy has already been imposed on them under Division 48 of Part 2-3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.
Threshold exemption
(2)Charge is not imposed on macadamias in shell or macadamia dried kernels that a person exports from Australia in a calendar year if the sum of the following amounts that the person would otherwise be liable to pay in relation to that year is less than $120:
(a)charge under this Division;
(b)levy under Division 48 of Part 2-3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 (macadamia nut levy).
48-3Rate of the charge#
Export of macadamias in shell—main case
(1)The rate of the charge imposed by subclause 48-1(1) on macadamias in shell is worked out using this table.
| Macadamia nut export charge | |
|---|---|
| Item | Rate of charge |
| 1 | For macadamias in shell, the sum of the following components:(a) 16.01 cents multiplied by the number worked out under subclause (2) (the marketing component);(b) 8.57 cents multiplied by the number worked out under subclause (2) (the research and development component);(c) 0.79 cents multiplied by the number worked out under subclause (2) (the biosecurity response component);(d) 0.63 cents multiplied by the number worked out under subclause (2) (the National Residue Survey component) |
(2)For the purposes of subclause (1), the number is worked out by multiplying the quantity (in kilograms) of the macadamias in shell that are exported by the applicable percentage worked out using this method statement.
Method statement
Step 1. Work out the weight (in kilograms) of the sample of the macadamias in shell.
Step 2. After the sample has been dried to a moisture content of 1.5%, work out the weight (in kilograms) of the kernels after being removed from the sample.
Step 3. Divide the result at step 2 by the result at step 1.
Step 4. Express the result at step 3 as a percentage: the result is the applicable percentage.
Example: Assume 1,000 kg of macadamias in shell are exported from Australia.
Assume a sample of 0.6 kg of macadamias in shell was taken.
After that sample is dried to a moisture content of 1.5%, assume the weight in kilograms of the kernels after being removed from the sample is 0.18 kg.
The result at step 3 is 0.3 (0.18 kg/0.6 kg).
The applicable percentage at step 4 is 30% and the number worked out under subclause (2) is 300 (30% of 1,000).
The sum of the components referred to in subclause (1) is $0.26, so the rate of the charge on the export of the macadamias in shell is $78 ($0.26 multiplied by 300).
Export of macadamias in shell—other cases
(3)The rate of the charge imposed by subclause 48-1(2) on macadamias in shell is worked out using this table.
| Macadamia nut export charge | |
|---|---|
| Item | Rate of charge |
| 1 | The sum of the following components:(a) 8.005 cents per kilogram of the macadamias in shell (the marketing component);(b) 4.285 cents per kilogram of the macadamias in shell (the research and development component);(c) 0.395 cents per kilogram of the macadamias in shell (the biosecurity response component);(d) 0.315 cents per kilogram of the macadamias in shell (the National Residue Survey component) |
Export of macadamia dried kernels
(4)The rate of the charge imposed by subclause 48-1(3) on macadamia dried kernels is worked out using this table.
| Macadamia nut export charge | |
|---|---|
| Item | Rate of charge |
| 1 | The sum of the following components:(a) 16.01 cents per kilogram of the kernels (the marketing component);(b) 8.57 cents per kilogram of the kernels (the research and development component);(c) 0.79 cents per kilogram of the kernels (the biosecurity response component);(d) 0.63 cents per kilogram of the kernels (the National Residue Survey component) |
Division 49 · Mangoes
49-2Exemptions from the charge#
Charge is not imposed on mangoes if levy has already been imposed on the mangoes under Division 49 of Part 2-3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.
49-3Rate of the charge#
The rate of the charge on mangoes is worked out using this table.
| Mango export charge | |
|---|---|
| Item | Rate of charge |
| 1 | The sum of the following components:(a) 1 cent per kilogram of the mangoes (the marketing component);(b) 0.75 cents per kilogram of the mangoes (the research and development component);(c) 0.029 cents per kilogram of the mangoes (the biosecurity activity component);(d) 0.114 cents per kilogram of the mangoes (the biosecurity response component) |
Division 50 · Melons
50-1Imposition of melon export charge#
(2)Melon means a fruit of any of the following species or varieties:
(a)Citrullus lanatus, commonly called watermelon;
(b)Cucumis melo, commonly called rockmelon;
(c)Cucumis melo var. cantalupensis, commonly called charentais melon;
(d)Cucumis melo var. inodorus, commonly called honeydew or piel de sapo;
(e)Cucumis melo var. makuwa, commonly called Korean melon;
(g)Cucumis metuliferus, commonly called horned melon.
Note: Division 64 imposes charge on vegetables. That Division includes vegetables in the family Cucurbitaceae, such as pumpkin and cucumber.
50-2Exemptions from the charge#
Levy already imposed
(1)Charge is not imposed on melons if levy has already been imposed on the melons under Division 50 of Part 2-3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.
Threshold exemption
(3)Subclause (2) does not apply to melons covered by subclause (1).
50-3Rate of the charge#
The rate of the charge on melons is worked out using this table.
| Melon export charge | |
|---|---|
| Item | Rate of charge |
| 1 | The sum of the following components:(a) 0.3 cents per kilogram of the melons (the research and development component);(b) 0.1 cents per kilogram of the melons (the biosecurity activity component);(c) 0 cents per kilogram of the melons (the biosecurity response component) |
Division 51 · Nashi
Division 53 · Onions
53-1Imposition of onion export charge#
(2)Onion means a bulb of the species Allium cepa, but does not include shallots (Allium cepa var. aggregatum).
Note: Division 64 imposes charge on vegetables (including shallots).
53-2Exemptions from the charge#
Charge is not imposed on onions if levy has already been imposed on the onions under Division 53 of Part 2-3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.
53-3Rate of the charge#
The rate of the charge on onions is worked out using this table.
| Onion export charge | |
|---|---|
| Item | Rate of charge |
| 1 | The sum of the following components:(a) $1 per tonne of the onions (the marketing component);(b) $2.90 per tonne of the onions (the research and development component);(c) 10 cents per tonne of the onions (the biosecurity activity component);(d) 0 cents per tonne of the onions (the biosecurity response component);(e) 0 cents per tonne of the onions (the National Residue Survey component) |
Division 54 · Papaya
54-3Rate of the charge#
The rate of the charge on papaya is worked out using this table.
| Papaya export charge | |
|---|---|
| Item | Rate of charge |
| 1 | The sum of the following components:(a) 1 cent per kilogram of the papaya (the marketing component);(b) 1 cent per kilogram of the papaya (the research and development component) |
Division 55 · Passionfruit
55-1Imposition of passionfruit export charge#
(1)Charge is imposed on passionfruit that is harvested in Australia and exported from Australia.
(2)Passionfruit means a fruit of the species Passiflora edulis, including P. edulis f. flavicarpa.
55-2Exemptions from the charge#
Charge is not imposed on passionfruit if levy has already been imposed on the passionfruit under Division 55 of Part 2-3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.
55-3Rate of the charge#
(1)The rate of the charge on passionfruit is worked out using this table.
| Passionfruit export charge | |
|---|---|
| Item | Rate of charge |
| 1 | For passionfruit exported for processing, the sum of the following components:(a) 1.5 cents per kilogram of the passionfruit (the marketing component);(b) 1.5 cents per kilogram of the passionfruit (the research and development component) |
| 2 | For other passionfruit that is packed in passionfruit cartons, the sum of the following components:(a) 15 cents per carton (the marketing component);(b) 20 cents per carton (the research and development component);(c) 2 cents per carton (the biosecurity activity component);(d) 3 cents per carton (the biosecurity response component) |
| 3 | For all other passionfruit, the sum of the following components:(a) 15 cents per 8 kilograms of the passionfruit (the marketing component);(b) 20 cents per 8 kilograms of the passionfruit (the research and development component);(c) 2 cents per 8 kilograms of the passionfruit (the biosecurity activity component);(d) 3 cents per 8 kilograms of the passionfruit (the biosecurity response component) |
(2)Passionfruit carton means an 18 litre container of a kind ordinarily used in the Australian horticultural industry for packing passionfruit.
55-4Charge payer#
The charge on passionfruit is payable by the person who exports the passionfruit from Australia.
55-5Application provisions#
Original provisions
(1)Clause 55-1 applies in relation to passionfruit that is exported on or after 1 July 2025, whether the passionfruit is harvested before, on or after that day.
Amendments made by Primary Industries (Customs) Charges Amendment (Chestnuts, Passionfruit and Stone Fruit) Regulations 2026
(2)Subclause 55-3(1), as amended by Schedule 1 to the Primary Industries (Customs) Charges Amendment (Chestnuts, Passionfruit and Stone Fruit) Regulations 2026, applies in relation to passionfruit that is exported on or after 1 October 2026, whether the passionfruit is harvested before, on or after that day.
Division 56 · Persimmons
56-2Exemptions from the charge#
Charge is not imposed on persimmons if levy has already been imposed on the persimmons under Division 56 of Part 2-3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.
56-3Rate of the charge#
The rate of the charge on persimmons is worked out using this table.
| Persimmon export charge | |
|---|---|
| Item | Rate of charge |
| 1 | The sum of the following components:(a) 2.5 cents per kilogram of the persimmons (the marketing component);(b) 3.75 cents per kilogram of the persimmons (the research and development component) |
Division 57 · Pineapples
57-1Imposition of pineapple export charge#
(2)Pineapple means a fruit of any species of the genus Ananas.
57-2Exemptions from the charge#
Charge is not imposed on pineapples if levy has already been imposed on the pineapples under Division 57 of Part 2-3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.
57-3Rate of the charge#
The rate of the charge on pineapples is worked out using this table.
| Pineapple export charge | |
|---|---|
| Item | Rate of charge |
| 1 | The sum of the following components:(a) $2 per tonne of the pineapples (the marketing component);(b) $2.90 per tonne of the pineapples (the research and development component);(c) 10 cents per tonne of the pineapples (the biosecurity activity component);(d) $0 per tonne of the pineapples (the biosecurity response component) |
Division 58 · Potatoes
58-2Exemptions from the charge#
Levy already imposed
(1)Charge is not imposed on potatoes if levy has already been imposed on the potatoes under Division 58 of Part 2-3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.
Threshold exemption
(3)Subclause (2) does not apply to potatoes covered by subclause (1).
58-3Rate of the charge#
The rate of the charge on potatoes is worked out using this table.
| Potato export charge | |
|---|---|
| Item | Rate of charge |
| 1 | The sum of the following components:(a) 48 cents per tonne of the potatoes (the research and development component);(b) 2 cents per tonne of the potatoes (the biosecurity activity component);(c) 10 cents per tonne of the potatoes (the biosecurity response component) |
Division 60 · Rubus (raspberry, blackberry, etc.)
60-1Imposition of rubus export charge#
(2)Rubus means a fruit of:
(a)any species of the genus Rubus; or
(b)any hybrid within that genus.
Note: Rubus includes raspberries, blackberries and hybrid brambles such as silvanberries, boysenberries, loganberries, youngberries and marionberries but does not include strawberries, blueberries or a fruit of any species of the genus Ribes such as gooseberries, red currants, black currants and white currants.
60-3Rate of the charge#
The rate of the charge on rubus is worked out using this table.
| Rubus export charge | |
|---|---|
| Item | Rate of charge |
| 1 | The sum of the following components:(a) 0 cents per kilogram of the rubus (the marketing component);(b) 2 cents per kilogram of the rubus (the research and development component);(c) 2 cents per kilogram of the rubus (the biosecurity activity component) |
Division 61 · Stone fruit
61-1Imposition of stone fruit export charge#
(1)Charge is imposed on stone fruit that is harvested in Australia and exported from Australia.
(2)Stone fruit means a fruit of:
(a)any of the following species:
(i)Prunus domestica, Prunus salicina, Prunus besseyi, Prunus americana, Prunus nigra, Prunus munsoniana, Prunus insititia, Prunus cerasifera or Prunus spinosa, commonly called plum;
(ii)Prunus armeniaca, commonly called apricot;
(iii)Prunus persica, commonly called nectarine or peach; or
(b)a hybrid between any of those species.
61-2Exemptions from the charge#
Charge is not imposed on stone fruit if levy has already been imposed on the stone fruit under Division 61 of Part 2-3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.
61-3Rate of the charge#
The rate of the charge on stone fruit is worked out using this table.
| Stone fruit export charge | |
|---|---|
| Item | Rate of charge |
| 1 | The sum of the following components:(a) 0 cents per kilogram of the stone fruit (the marketing component);(b) 0.98 cents per kilogram of the stone fruit (the research and development component);(c) 0.02 cents per kilogram of the stone fruit (the biosecurity activity component);(d) 0.1 cents per kilogram of the stone fruit (the biosecurity response component) |
61-4Charge payer#
The charge on stone fruit is payable by the person who exports the stone fruit from Australia.
61-5Application provisions#
Original provisions
(1)Clause 61-1 applies in relation to stone fruit that is exported on or after 1 July 2025, whether the stone fruit is harvested before, on or after that day.
Amendments made by Primary Industries (Customs) Charges Amendment (Chestnuts, Passionfruit and Stone Fruit) Regulations 2026
(2)Clause 61-3, as amended by Schedule 1 to the Primary Industries (Customs) Charges Amendment (Chestnuts, Passionfruit and Stone Fruit) Regulations 2026, applies in relation to stone fruit that is exported on or after 1 October 2026, whether the stone fruit is harvested before, on or after that day.
Division 63 · Sweet potatoes
63-1Imposition of sweet potato export charge#
(2)Sweet potato means the starchy, storage roots of the species known as Ipomoea batatas.
63-2Exemptions from the charge#
Charge is not imposed on sweet potatoes if levy has already been imposed on the sweet potatoes under Division 63 of Part 2-3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.
63-3Rate of the charge#
The rate of the charge on sweet potatoes is worked out using this table.
| Sweet potato export charge | |
|---|---|
| Item | Rate of charge |
| 1 | The sum of the following components:(a) 0% of the free on board value of the sweet potatoes immediately before export (the marketing component);(b) 0.485% of the free on board value of the sweet potatoes immediately before export (the research and development component);(c) 0.0150% of the free on board value of the sweet potatoes immediately before export (the biosecurity activity component);(d) 0% of the free on board value of the sweet potatoes immediately before export (the biosecurity response component) |
Division 64 · Vegetables
64-1Imposition of vegetable export charge#
(2)Without limiting subclause (1), that subclause applies to shallots (Allium cepa var. aggregatum) and parsley (Petroselinum crispum).
(3)Subclause (1) does not apply to the following:
(a)other herbs;
(b)asparagus (Asparagus officinalis);
(c)garlic (Allium sativum);
(d)onions;
(e)melons;
(f)potatoes;
(g)seed sprouts;
(h)sweet potatoes;
(i)tomatoes (Solanum lycopersicum).
Note 1: Melon is defined by clause 50-1 of this Schedule to cover certain species or varieties, such as watermelon, rockmelon and honeydew. These are not covered by subclause (1) of this clause.
However, subclause (1) of this clause applies to vegetables in the family Cucurbitaceae, such as pumpkin and cucumber.
Note 2: Division 53 imposes charge on onions, Division 58 imposes charge on potatoes and Division 63 imposes charge on sweet potatoes.
64-2Exemptions from the charge#
Charge is not imposed on vegetables if levy has already been imposed on the vegetables under Division 64 of Part 2-3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.
64-3Rate of the charge#
The rate of the charge on vegetables is worked out using this table.
| Vegetable export charge | |
|---|---|
| Item | Rate of charge |
| 1 | The sum of the following components:(a) 0.485% of the free on board value of the vegetables immediately before export (the research and development component);(b) 0.0150% of the free on board value of the vegetables immediately before export (the biosecurity activity component);(c) 0.01% of the free on board value of the vegetables immediately before export (the biosecurity response component) |
Part 2-4 · Viticulture
Division 65 · Introduction
Division 66 · Table grapes export charge
66-2Exemptions from the charge#
Charge is not imposed by clause 66-1 on table grapes if levy has already been imposed on the grapes under Division 66 of Part 2-4 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.
66-3Rate of the charge#
The rate of the charge imposed by clause 66-1 on table grapes is worked out using this table.
| Table grapes export charge | |
|---|---|
| Item | Rate of charge |
| 1 | The sum of the following components:(a) 0.5 cents per kilogram of the grapes (the marketing component);(b) 0.5 cents per kilogram of the grapes (the research and development component);(c) 0 cents per kilogram of the grapes (the biosecurity response component) |
Division 67 · Dried grapes export charge
67-2Exemptions from the charge#
Charge is not imposed by clause 67-1 on dried grapes if levy has already been imposed on the dried grapes under Division 67 of Part 2-4 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.
67-3Rate of the charge#
The rate of the charge imposed by clause 67-1 on dried grapes is worked out using this table.
| Dried grapes export charge | |
|---|---|
| Item | Rate of charge |
| 1 | The sum of the following components:(a) $7 per tonne of the dried grapes (the marketing component);(b) $0 per tonne of the dried grapes (the biosecurity response component) |
Division 70 · Wine export charge
70-1Imposition of wine export charge#
(2)Wine means an alcoholic beverage produced by the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes, or both.
70-3Rate of the charge#
(2)The amount is:
(a)the amount worked out for the quarter using this table; less
(b)if charge is imposed on wine exported by the person in one or more earlier quarters in that year (if applicable)—the amount worked out for each earlier quarter using this table.
| Wine export charge | ||
|---|---|---|
| Item | If, for all wine exported by the person in the year, the total free on board sales value of the wine as at the end of the quarter is: | The amount is: |
| 1 | Not more than $20,000,000 | 0.2% of that total |
| 2 | More than $20,000,000 but not more than $70,000,000 | The sum of:(a) 0.1% of the difference between that total and $20,000,000; and(b) $40,000 |
| 3 | More than $70,000,000 | The sum of:(a) 0.05% of the difference between that total and $70,000,000; and(b) $90,000 |
Assume at the end of the third quarter in that year the total free on board sales value of all the wine for that year is $58,000,000. The amount of the charge for the third quarter is $33,000 (0.1% of $38,000,000 plus $40,000, less $15,000 for the second quarter and less $30,000 for the first quarter).
Assume at the end of the fourth quarter in that year the total free on board sales value of all the wine for that year is $80,000,000. The amount of the charge for the fourth quarter is $17,000 (0.05% of $10,000,000 plus $90,000, less $33,000 for the third quarter, less $15,000 for the second quarter and less $30,000 for the first quarter).
Part 2-5 · Other plants and plant products
Division 71 · Introduction
71-1Simplified outline of this Part#
Tea tree oil export charge is imposed on tea tree oil that is distilled in Australia and exported from Australia. There is no charge if levy has already been imposed on the tea tree oil under the Primary Industries (Excise) Levies Regulations 2024.
Division 72 · Fodder
72-1Imposition of fodder export charge#
(2)Fodder means the following that are for use for animal feed:
(a)hay (including oaten hay, lucerne hay and wheaten hay);
(b)straw (including cereal straw);
but does not include chaff, extruded products or silage.
72-3Rate of the charge#
The rate of the charge on fodder is worked out using this table.
| Fodder export charge | |
|---|---|
| Item | Rate of charge |
| 1 | 50 cents per tonne of the fodder (the research and development component) |
Division 74 · Tea tree oil
74-1Imposition of tea tree oil export charge#
(1)Charge is imposed on tea tree oil that is distilled in Australia and exported from Australia.
(2)Tea tree oil means oil distilled from Melaleuca alternifolia in accordance with the standard produced by the International Organization for Standardization and known as ISO 4730:2017 Essential oil of Melaleuca, terpinen-4-ol type (Tea Tree oil), as in force from time to time.
74-2Exemptions from the charge#
Charge is not imposed on tea tree oil if levy has already been imposed on the tea tree oil under Division 74 of Part 2-5 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.
74-3Rate of the charge#
The rate of the charge on tea tree oil is worked out using this table.
| Tea tree oil export charge | |
|---|---|
| Item | Rate of charge |
| 1 | The sum of the following components:(a) 25 cents per kilogram of the tea tree oil (the research and development component);(b) 0 cents per kilogram of the tea tree oil (the biosecurity response component) |
74-4Charge payer#
The charge on tea tree oil is payable by the person who exports the tea tree oil from Australia.
74-5Application provision#
Clause 74-1 applies in relation to tea tree oil that is exported on or after 1 July 2025, whether the tea tree oil is distilled before, on or after that day.
Division 75 · Turf
75-1Imposition of turf export charge#
(2)Turf means a living grass species that forms a uniform ground cover.
75-2Exemptions from the charge#
Levy already imposed
Threshold exemption
(2)Charge is not imposed on turf that a person exports from Australia in a financial year if the sum of the following is 20,000 square metres or less:
(b)the total quantity of turf that is owned by the person immediately after it is harvested and that is sold by the person in that year.
(3)Subclause (2) does not apply to turf covered by subclause (1).
75-3Rate of the charge#
The rate of the charge on turf is worked out using this table.
| Turf export charge | |
|---|---|
| Item | Rate of charge |
| 1 | The sum of the following components:(a) 0.3 cents per square metre of the turf (the marketing component);(b) 1.2 cents per square metre of the turf (the research and development component) |
Sourced from the Federal Register of Legislation at legislation.gov.au, © Commonwealth of Australia, licensed under CC BY 4.0. Compilations may have been reformatted.