You will be required to pay this duty if you intend to sell cattle, sheep, goats, swine, or carcases of any of these animals. Cattle includes:
If you sell livestock on your own behalf, duty is payable directly to you. If you sell livestock through an agent, the agent must pay and lodge a return, which may result in the cost being passed on to you.
Duty rates vary depending on the type of livestock you sell. Please consult the responsible agency for more information and to ascertain the level of compliance (if any) that may be required.