If you buy, export, grow, process or sell Australian agricultural produce yourself, or on behalf of another person, you may be liable to pay a levy or export charge.
Whether a levy or charge is imposed depends on whether the product is sold, processed or used to produce other goods in Australia, or exported:
- levies are duties of excise on certain goods produced, manufactured, sold or distributed in Australia
- charges are duties of customs on goods imported to or exported out of Australia.
There are several categories of leviable commodities, including:
- animal products
- animal slaughter
- chicken and eggs
- field crops
- fisheries
- forestry
- horticulture
- live animals
- wine.
For more information regarding the products with a levy or export charge, see the attached resources.
