1Name
This instrument is the Primary Industries (Customs) Charges Regulations 2024.
This instrument is the Primary Industries (Customs) Charges Regulations 2024.
This instrument is made under the Primary Industries (Customs) Charges Act 2024.
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:
any exemptions from the charge; and
the rate of the charge; and
the person who is liable to pay the charge (the charge payer).
Some products have multiple charges.
In this instrument:
Act means the Primary Industries (Customs) Charges Act 2024.
almond has the meaning given by clause 37‑1 of Schedule 2.
apple has the meaning given by clause 38‑1 of Schedule 2.
Australia:
when used in a geographical sense in a provision of this instrument, does not include the external Territories, unless paragraph (b) applies; or
when used in a geographical sense in a provision of this instrument that extends to an external Territory, includes that external Territory.
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.
cattle means bovine animals other than buffalo.
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:
dairy cows; and
dairy heifers; and
calves that are the progeny of dairy cows; and
bulls used, or held for use, for the purpose of fertilising dairy cows or dairy heifers.
designated export period:
for cattle—has the meaning given by clause 9‑5 of Schedule 1; and
for goats—has the meaning given by clause 11‑5 of Schedule 1; and
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:
is under 12 months of age; or
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.
value, per head of sheep or lambs being exported, has the meaning given by clause 14‑7 of Schedule 1.
wine has the meaning given by clause 70‑1 of Schedule 2.
For the purposes of Parts 2, 4 and 5 of the Act, the Schedules have effect.
Queen bees
Queen bee export charge is imposed on queen bees that are bred in Australia and exported from Australia. However, the rate is nil so no charge is currently payable.
Honey
Honey export charge is imposed on honey that is produced in Australia and exported from Australia. There is no charge if levy has already been imposed on the honey under the Primary Industries (Excise) Levies Regulations 2024. There are other exemptions.
Charge is imposed on queen bees that are bred in Australia and exported from Australia.
Queen bee means a fertile female bee of the species Apis mellifera (commonly known as the European honeybee).
Levy already imposed
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
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:
charge under this Division;
levy under Division 2 of Part 1‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 (queen bee levy).
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) |
The charge on queen bees is payable by the person who exports the queen bees from Australia.
Clause 2‑1 applies in relation to queen bees that are exported on or after 1 July 2025, whether the queen bees are bred before, on or after that day.
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