Primary Industries (Customs) Charges Regulations 2024

I, the Honourable Sam Mostyn AC, Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations.

Dated   10 October 2024

Sam Mostyn AC

Governor‑General

By Her Excellency’s Command

Julie Collins

Minister for Agriculture, Fisheries and Forestry

Contents

1 Name

2 Commencement

3 Authority

4 Simplified outline of this instrument

5 Definitions

6 Charges

Schedule 1—Animals and animal products

Part 1‑1—Bees and honey

Division 1—Introduction

1‑1...............................Simplified outline of this Part

Division 2—Bees

2‑1..........................Imposition of queen bee export charge

2‑2................................Exemptions from the charge

2‑3......................................Rate of the charge

2‑4.........................................Charge payer

2‑5....................................Application provision

Division 3—Honey

3‑1............................Imposition of honey export charge

3‑2................................Exemptions from the charge

3‑3......................................Rate of the charge

3‑4.........................................Charge payer

3‑5....................................Application provision

Part 1‑2—Livestock

Division 7—Introduction

7‑1...............................Simplified outline of this Part

Division 8—Buffaloes

8‑1............................Imposition of buffalo export charge

8‑2......................................Rate of the charge

8‑3.........................................Charge payer

8‑4....................................Application provision

Division 9—Cattle

Subdivision 9‑A—Cattle exporter charge

9‑1...........................Imposition of cattle exporter charge

9‑2......................................Rate of the charge

9‑3.........................................Charge payer

9‑4....................................Application provision

Subdivision 9‑B—Cattle owner charge

9‑5.............................Imposition of cattle owner charge

9‑6................................Exemptions from the charge

9‑7.....................................Rate of each charge

9‑8.........................................Charge payer

9‑9...................................Application provisions

Division 11—Goats

Subdivision 11‑A—Goat exporter charge

11‑1...........................Imposition of goat exporter charge

11‑2.....................................Rate of the charge

11‑3........................................Charge payer

11‑4...................................Application provision

Subdivision 11‑B—Goat owner charge

11‑5.............................Imposition of goat owner charge

11‑6...............................Exemptions from the charge

11‑7....................................Rate of each charge

11‑8........................................Charge payer

11‑9..................................Application provisions

Division 14—Sheep and lambs

Subdivision 14‑A—Sheep and lambs exporter charge

14‑1....................Imposition of sheep and lambs exporter charge

14‑2.....................................Rate of the charge

14‑3........................................Charge payer

14‑4...................................Application provision

Subdivision 14‑B—Sheep and lambs owner charge

14‑5.....................Imposition of sheep and lambs owner charge

14‑6...............................Exemptions from the charge

14‑7....................................Rate of each charge

14‑8........................................Charge payer

14‑9..................................Application provisions

Part 1‑3—Livestock products

Division 15—Introduction

15‑1..............................Simplified outline of this Part

Division 18—Wool

18‑1............................Imposition of wool export charge

18‑2...............................Exemptions from the charge

18‑3.....................................Rate of the charge

18‑4........................................Charge payer

18‑5...................................Application provision

Part 1‑4—Other animals

Division 19—Introduction

19‑1..............................Simplified outline of this Part

Division 20—Farmed prawns

20‑1Imposition of farmed prawns export charge and white spot disease repayment export charge

20‑2...............................Exemptions from the charge

20‑3.....................................Rate of the charge

20‑4........................................Charge payer

20‑5...................................Application provision

Schedule 2—Plants and plant products

Part 2‑1—Crops

Division 24—Introduction

24‑1..............................Simplified outline of this Part

Division 25—Cotton

25‑1........................Imposition of seed cotton export charge

25‑2.....................................Rate of the charge

25‑3........................................Charge payer

25‑4...................................Application provision

Part 2‑2—Forestry

Division 30—Introduction

30‑1..............................Simplified outline of this Part

Division 33—Forest industries export charge

33‑1......................Imposition of forest industries export charge

33‑2...............................Exemptions from the charge

33‑3.....................................Rate of the charge

33‑4........................................Charge payer

33‑5...................................Application provision

Division 34—Forest products import charge

34‑1......................Imposition of forest products import charge

34‑2...............................Exemptions from the charge

34‑3.....................................Rate of the charge

34‑4........................................Charge payer

34‑5...................................Application provision

Part 2‑3—Horticulture

Division 35—Introduction

35‑1..............................Simplified outline of this Part

Division 37—Almonds

37‑1...........................Imposition of almond export charge

37‑2...............................Exemptions from the charge

37‑3.....................................Rate of the charge

37‑4........................................Charge payer

37‑5...................................Application provision

Division 38—Apples and pears

38‑1......................Imposition of apple and pear export charge

38‑2...............................Exemptions from the charge

38‑3.....................................Rate of the charge

38‑4........................................Charge payer

38‑5...................................Application provision

Division 39—Avocados

39‑1..........................Imposition of avocado export charge

39‑2...............................Exemptions from the charge

39‑3.....................................Rate of the charge

39‑4........................................Charge payer

39‑5...................................Application provision

Division 41—Cherries

41‑1...........................Imposition of cherry export charge

41‑2...............................Exemptions from the charge

41‑3.....................................Rate of the charge

41‑4........................................Charge payer

41‑5...................................Application provision

Division 42—Chestnuts

42‑1..........................Imposition of chestnut export charge

42‑2...............................Exemptions from the charge

42‑3.....................................Rate of the charge

42‑4........................................Charge payer

42‑5...................................Application provision

Division 43—Citrus

43‑1............................Imposition of citrus export charge

43‑2...............................Exemptions from the charge

43‑3.....................................Rate of the charge

43‑4........................................Charge payer

43‑5...................................Application provision

Division 44—Custard apples

44‑1.......................Imposition of custard apple export charge

44‑2...............................Exemptions from the charge

44‑3.....................................Rate of the charge

44‑4........................................Charge payer

44‑5...................................Application provision

Division 47—Lychees

47‑1...........................Imposition of lychee export charge

47‑2...............................Exemptions from the charge

47‑3.....................................Rate of the charge

47‑4........................................Charge payer

47‑5...................................Application provision

Division 48—Macadamia nuts

48‑1......................Imposition of macadamia nut export charge

48‑2...............................Exemptions from the charge

48‑3.....................................Rate of the charge

48‑4........................................Charge payer

48‑5...................................Application provision

Division 49—Mangoes

49‑1...........................Imposition of mango export charge

49‑2...............................Exemptions from the charge

49‑3.....................................Rate of the charge

49‑4........................................Charge payer

49‑5...................................Application provision

Division 50—Melons

50‑1...........................Imposition of melon export charge

50‑2...............................Exemptions from the charge

50‑3.....................................Rate of the charge

50‑4........................................Charge payer

50‑5...................................Application provision

Division 51—Nashi

51‑1............................Imposition of nashi export charge

51‑2...............................Exemptions from the charge

51‑3.....................................Rate of the charge

51‑4........................................Charge payer

51‑5...................................Application provision

Division 53—Onions

53‑1............................Imposition of onion export charge

53‑2...............................Exemptions from the charge

53‑3.....................................Rate of the charge

53‑4........................................Charge payer

53‑5...................................Application provision

Division 54—Papaya

54‑1...........................Imposition of papaya export charge

54‑2...............................Exemptions from the charge

54‑3.....................................Rate of the charge

54‑4........................................Charge payer

54‑5...................................Application provision

Division 55—Passionfruit

55‑1........................Imposition of passionfruit export charge

55‑2...............................Exemptions from the charge

55‑3.....................................Rate of the charge

55‑4........................................Charge payer

55‑5...................................Application provision

Division 56—Persimmons

56‑1........................Imposition of persimmon export charge

56‑2...............................Exemptions from the charge

56‑3.....................................Rate of the charge

56‑4........................................Charge payer

56‑5...................................Application provision

Division 57—Pineapples

57‑1.........................Imposition of pineapple export charge

57‑2...............................Exemptions from the charge

57‑3.....................................Rate of the charge

57‑4........................................Charge payer

57‑5...................................Application provision

Division 58—Potatoes

58‑1...........................Imposition of potato export charge

58‑2...............................Exemptions from the charge

58‑3.....................................Rate of the charge

58‑4........................................Charge payer

58‑5...................................Application provision

Division 60—Rubus (raspberry, blackberry, etc.)

60‑1............................Imposition of rubus export charge

60‑2...............................Exemptions from the charge

60‑3.....................................Rate of the charge

60‑4........................................Charge payer

60‑5...................................Application provision

Division 61—Stone fruit

61‑1.........................Imposition of stone fruit export charge

61‑2...............................Exemptions from the charge

61‑3.....................................Rate of the charge

61‑4........................................Charge payer

61‑5...................................Application provision

Division 63—Sweet potatoes

63‑1........................Imposition of sweet potato export charge

63‑2...............................Exemptions from the charge

63‑3.....................................Rate of the charge

63‑4........................................Charge payer

63‑5...................................Application provision

Division 64—Vegetables

64‑1.........................Imposition of vegetable export charge

64‑2...............................Exemptions from the charge

64‑3.....................................Rate of the charge

64‑4........................................Charge payer

64‑5...................................Application provision

Part 2‑4—Viticulture

Division 65—Introduction

65‑1..............................Simplified outline of this Part

Division 66—Table grapes export charge

66‑1........................Imposition of table grapes export charge

66‑2...............................Exemptions from the charge

66‑3.....................................Rate of the charge

66‑4........................................Charge payer

66‑5...................................Application provision

Division 67—Dried grapes export charge

67‑1........................Imposition of dried grapes export charge

67‑2...............................Exemptions from the charge

67‑3.....................................Rate of the charge

67‑4........................................Charge payer

67‑5...................................Application provision

Division 70—Wine export charge

70‑1............................Imposition of wine export charge

70‑2...............................Exemptions from the charge

70‑3.....................................Rate of the charge

70‑4........................................Charge payer

70‑5...................................Application provision

Part 2‑5—Other plants and plant products

Division 71—Introduction

71‑1..............................Simplified outline of this Part

Division 72—Fodder

72‑1...........................Imposition of fodder export charge

72‑2...............................Exemptions from the charge

72‑3.....................................Rate of the charge

72‑4........................................Charge payer

72‑5...................................Application provision

Division 74—Tea tree oil

74‑1.........................Imposition of tea tree oil export charge

74‑2...............................Exemptions from the charge

74‑3.....................................Rate of the charge

74‑4........................................Charge payer

74‑5...................................Application provision

Division 75—Turf

75‑1.............................Imposition of turf export charge

75‑2...............................Exemptions from the charge

75‑3.....................................Rate of the charge

75‑4........................................Charge payer

75‑5...................................Application provision

1  Name

  This instrument is the Primary Industries (Customs) Charges Regulations 2024.

2  Commencement

 (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

 (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3  Authority

  This instrument is made under the Primary Industries (Customs) Charges Act 2024.

4  Simplified outline of this instrument

5  Definitions

  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:

 (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.

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:

 (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.

designated export period:

 (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.

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.

6  Charges

  For the purposes of Parts 2, 4 and 5 of the Act, the Schedules have effect.

Schedule 1—Animals and animal products

Note: See section 6.

Part 1‑1—Bees and honey

Division 1—Introduction

1‑1  Simplified outline of this Part

Division 2—Bees

2‑1  Imposition of queen bee export charge

 (1) Charge is imposed on queen bees that are bred in Australia and exported from Australia.

 (2) Queen bee means a fertile female bee of the species Apis mellifera (commonly known as the European honeybee).

2‑2  Exemptions 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).

2‑3  Rate of the charge

  The rate of the charge on queen bees is worked out using this table.

2‑4  Charge payer

  The charge on queen bees is payable by the person who exports the queen bees from Australia.

2‑5  Application provision

  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.

Division 3—Honey

3‑1  Imposition 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.

3‑2  Exemptions 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

 (2) Charge is not imposed on honey that a person exports from Australia in a calendar month if the total quantity of honey the person exports from Australia in that month is 50 kilograms or less.

 (3) Subclause (2) does not apply to honey covered by subclause (1).

3‑3  Rate of the charge

  The rate of the charge on honey is worked out using this table.

3‑4  Charge payer

  The charge on honey is payable by the person who exports the honey from Australia.

3‑5  Application provision

  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.

Part 1‑2—Livestock

Division 7—Introduction

7‑1  Simplified outline of this Part

Division 8—Buffaloes

8‑1  Imposition of buffalo export charge

 (1) Charge is imposed on buffaloes exported from Australia.

 (2) Buffalo means an animal of the species Bubalus bubalis.

8‑2  Rate of the charge

  The rate of the charge on buffaloes is worked out using this table.

8‑3  Charge payer

  The charge on buffaloes is payable by the person who owns the buffaloes immediately before they are loaded on the ship or aircraft in which they are exported from Australia.

8‑4  Application provision

  Clause 8‑1 applies in relation to buffaloes that are exported on or after 1 July 2025.

Division 9—Cattle

Subdivision 9‑A—Cattle exporter charge

9‑1  Imposition of cattle exporter charge

  Charge is imposed on cattle 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.

9‑2  Rate of the charge

 (1) The rate of the charge imposed by clause 9‑1 on cattle is worked out using this table.

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.

9‑3  Charge payer

  The charge imposed by clause 9‑1 on cattle is payable by the person who owns the cattle immediately before they are loaded on the ship or aircraft in which they are exported from Australia.

9‑4  Application provision

  Clause 9‑1 applies in relation to cattle that are exported on or after 1 July 2025.

Subdivision 9‑B—Cattle owner charge

9‑5  Imposition 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:

 (i) the period for which the cattle are required under the law of the country to which the cattle are being exported to be held in quarantine before being exported;

 (ii) the period for exporting the cattle that is covered by subsection 7‑3(1) of the Export Control (Animals) Rules 2021 in relation to the first export permit for the cattle.

9‑6  Exemptions from the charge

  Charge is not imposed by subclause 9‑5(1) on cattle if levy has already been imposed on a transaction relating to the cattle under subclause 9‑6(1) of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024.

9‑7  Rate 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.

 (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.

9‑8  Charge payer

  The charge imposed by subclause 9‑5(1) or (2) on cattle is payable by the person who owns the cattle immediately before they are loaded on the ship or aircraft in which they are exported from Australia.

9‑9  Application provisions

 (1) Subclause 9‑5(1) applies in relation to cattle that are exported on or after 1 July 2025.

 (2) Subclause 9‑5(2) applies in relation to cattle that are exported on or after 1 July 2025, whether the cattle were purchased before, on or after that day.

Division 11—Goats

Subdivision 11‑A—Goat exporter charge

11‑1  Imposition 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.

11‑2  Rate of the charge

  The rate of the charge imposed by clause 11‑1 on goats is worked out using this table.

11‑3  Charge payer

  The charge imposed by clause 11‑1 on goats is payable by the person who owns the goats immediately before they are loaded on the ship or aircraft in which they are exported from Australia.

11‑4  Application provision

  Clause 11‑1 applies in relation to goats that are exported on or after 1 July 2025.

Subdivision 11‑B—Goat owner charge

11‑5  Imposition 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.

11‑6  Exemptions 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.

11‑7  Rate of each charge

  The rate of the charge imposed by subclause 11‑5(1) or (2) on goats is worked out using this table.

11‑8  Charge payer

  The charge imposed by subclause 11‑5(1) or (2) on goats is payable by the person who owns the goats immediately before they are loaded on the ship or aircraft in which they are exported from Australia.

11‑9  Application provisions

 (1) Subclause 11‑5(1) applies in relation to goats that are exported on or after 1 July 2025.

 (2) Subclause 11‑5(2) applies in relation to goats that are exported on or after 1 July 2025, whether the goats were purchased before, on or after that day.

Division 14—Sheep and lambs

Subdivision 14‑A—Sheep and lambs exporter charge

14‑1  Imposition of sheep and lambs exporter charge

  Charge is imposed on sheep or lambs 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.

14‑2  Rate of the charge

  The rate of the charge imposed by clause 14‑1 on sheep or lambs is worked out using this table.

14‑3  Charge payer

  The charge imposed by clause 14‑1 on sheep or lambs is payable by the person who owns the sheep or lambs immediately before they are loaded on the ship or aircraft in which they are exported from Australia.

14‑4  Application provision

  Clause 14‑1 applies in relation to sheep or lambs that are exported on or after 1 July 2025.

Subdivision 14‑B—Sheep and lambs owner charge

14‑5  Imposition of sheep and lambs owner charge

Export of sheep or lambs where no transfer of ownership before export

 (1) Charge is imposed on sheep or lambs exported from Australia.

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

 (2) Charge is imposed on sheep or lambs exported from Australia if:

 (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:

 (i) the period for which the sheep or lambs are required under the law of the country to which the sheep or lambs are being exported to be held in quarantine before being exported;

 (ii) the period for exporting the sheep or lambs that is covered by subsection 7‑3(1) of the Export Control (Animals) Rules 2021 in relation to the first export permit for the sheep or lambs.

14‑6  Exemptions from the charge

  Charge is not imposed by subclause 14‑5(1) on sheep or lambs if levy has already been imposed on a transaction relating to the sheep or lambs under subclause 14‑6(1) of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024.

14‑7  Rate 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.

Lambs

 (2) The rate of the charge imposed by subclause 14‑5(1) or (2) on lambs is worked out using this table.

Value per head of sheep or lambs being exported

 (3) The value, per head of sheep or lambs being exported, means the free on board value per head of the sheep or lambs, rounded to the nearest multiple of 10 cents (rounding up if necessary).

14‑8  Charge payer

  The charge imposed by subclause 14‑5(1) or (2) on sheep or lambs is payable by the person who owns the sheep or lambs immediately before they are loaded on the ship or aircraft in which they are exported from Australia.

14‑9  Application provisions

 (1) Subclause 14‑5(1) applies in relation to sheep or lambs that are exported on or after 1 July 2025.

 (2) Subclause 14‑5(2) applies in relation to sheep or lambs that are exported on or 1 July 2025, whether the sheep or lambs were purchased before, on or after that day.

Part 1‑3—Livestock products

Division 15—Introduction

15‑1  Simplified outline of this Part

Division 18—Wool

18‑1  Imposition of wool export charge

  Charge is imposed on wool that is:

 (a) harvested from a live sheep or lamb in Australia; and

 (b) exported from Australia.

18‑2  Exemptions 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.

18‑3  Rate of the charge

  The rate of the charge on wool is worked out using this table.

18‑4  Charge payer

  The charge on wool is payable by the person who exports the wool from Australia.

18‑5  Application provision

  Clause 18‑1 applies in relation to wool that is exported on or after 1 July 2025, whether the wool is harvested before, on or after that day.

Part 1‑4—Other animals

Division 19—Introduction

19‑1  Simplified outline of this Part

Division 20—Farmed prawns

20‑1  Imposition 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.

20‑2  Exemptions 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.

20‑3  Rate 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.

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.

20‑4  Charge 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.

20‑5  Application 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

24‑1  Simplified 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

25‑1  Imposition 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.

25‑2  Rate of the charge

  The rate of the charge on seed cotton is worked out using this table.

25‑3  Charge payer

  The charge on seed cotton is payable by the person who exports the seed cotton from Australia.

25‑4  Application 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

30‑1  Simplified outline of this Part

Division 33—Forest industries export charge

33‑1  Imposition of forest industries export charge

  Charge is imposed on logs that are:

 (a) produced from trees felled in Australia; and

 (b) exported from Australia.

33‑2  Exemptions 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.

33‑3  Rate of the charge

 (1) The rate of the charge imposed by clause 33‑1 on logs is worked out using this table.

 (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.

33‑4  Charge payer

  The charge imposed by clause 33‑1 on logs is payable by the person who exports the logs from Australia.

33‑5  Application provision

  Clause 33‑1 applies in relation to logs that are exported on or after 1 July 2025, whether the logs were produced before, on or after that day.

Division 34—Forest products import charge

34‑1  Imposition 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.

34‑2  Exemptions 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.

34‑3  Rate 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.

 (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 m3 that 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.

34‑4  Charge payer

  The charge imposed by clause 34‑1 on forest products is payable by the person who imports the forest products into Australia.

34‑5  Application 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

35‑1  Simplified outline of this Part

Division 37—Almonds

37‑1  Imposition of almond export charge

 (1) Charge is imposed on almonds that are harvested in Australia and exported from Australia.

 (2) Almond means a nut of the species Prunus dulcis.

37‑2  Exemptions 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.

37‑3  Rate of the charge

  The rate of the charge on almonds is worked out using this table.

37‑4  Charge payer

  The charge on almonds is payable by the person who exports the almonds from Australia.

37‑5  Application provision

  Clause 37‑1 applies in relation to almonds that are exported on or after 1 July 2025, whether the almonds are harvested before, on or after that day.

Division 38—Apples and pears

38‑1  Imposition of apple and pear export charge

 (1) Charge is imposed on apples or pears that are harvested in Australia and exported from Australia.

 (2) Apple means a fruit of any species of the genus Malus.

 (3) Pear means a fruit of any species of the genus Pyrus, except nashi.

38‑2  Exemptions 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.

38‑3  Rate of the charge

Apples

 (1) The rate of the charge on apples is worked out using this table.

Pears

 (2) The rate of the charge on pears is worked out using this table.

38‑4  Charge payer

  The charge on apples or pears is payable by the person who exports the apples or pears from Australia.

38‑5  Application provision

  Clause 38‑1 applies in relation to apples or pears that are exported on or after 1 January 2025, whether the apples or pears are harvested before, on or after that day.

Division 39—Avocados

39‑1  Imposition of avocado export charge

 (1) Charge is imposed on avocados that are harvested in Australia and exported from Australia.

 (2) Avocado means a fruit of the species Persea americana.

39‑2  Exemptions 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.

39‑3  Rate of the charge

  The rate of the charge on avocados is worked out using this table.

39‑4  Charge payer

  The charge on avocados is payable by the person who exports the avocados from Australia.

39‑5  Application provision

  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.

Division 41—Cherries

41‑1  Imposition of cherry export charge

 (1) Charge is imposed on cherries that are harvested in Australia and exported from Australia.

 (2) Cherry means a fruit of the species Prunus avium.

41‑2  Exemptions 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.

41‑3  Rate of the charge

  The rate of the charge on cherries is worked out using this table.

41‑4  Charge payer

  The charge on cherries is payable by the person who exports the cherries from Australia.

41‑5  Application provision

  Clause 41‑1 applies in relation to cherries that are exported on or after 1 April 2025, whether the cherries are harvested before, on or after that day.

Division 42—Chestnuts

42‑1  Imposition of chestnut export charge

 (1) Charge is imposed on chestnuts that are harvested in Australia and exported from Australia.

 (2) Chestnut means a nut of the genus Castanea.

42‑2  Exemptions 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.

42‑3  Rate of the charge

  The rate of the charge on chestnuts is worked out using this table.

42‑4  Charge payer

  The charge on chestnuts is payable by the person who exports the chestnuts from Australia.

42‑5  Application provision

  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.

Division 43—Citrus

43‑1  Imposition of citrus export charge

 (1) Charge is imposed on citrus that is harvested in Australia and exported from Australia.

 (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.

43‑2  Exemptions from the charge

  Charge is not imposed on citrus if levy has already been imposed on the citrus under Division 43 of Part 2‑3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.

43‑3  Rate of the charge

Oranges

 (1) The rate of the charge on oranges is worked out using this table.

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.

Note: For the definition of citrus box, see subclause (4).

Definitions

 (3) Orange means a fruit of the species Citrus sinensis.

 (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.

43‑4  Charge payer

  The charge on citrus is payable by the person who exports the citrus from Australia.

43‑5  Application provision

  Clause 43‑1 applies in relation to citrus that is exported on or after 1 January 2025, whether the citrus is harvested before, on or after that day.

Division 44—Custard apples

44‑1  Imposition of custard apple export charge

 (1) Charge is imposed on custard apples that are harvested in Australia and exported from Australia.

 (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.

44‑2  Exemptions 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.

44‑3  Rate of the charge

 (1) The rate of the charge on custard apples is worked out using this table.

 (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.

44‑4  Charge payer

  The charge on custard apples is payable by the person who exports the custard apples from Australia.

44‑5  Application provision

  Clause 44‑1 applies in relation to custard apples that are exported on or after 1 January 2025, whether the custard apples are harvested before, on or after that day.

Division 47—Lychees

47‑1  Imposition of lychee export charge

 (1) Charge is imposed on lychees that are harvested in Australia and exported from Australia.

 (2) Lychee means a fruit of the species Litchi chinensis.

47‑2  Exemptions 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.

47‑3  Rate of the charge

  The rate of the charge on lychees is worked out using this table.

47‑4  Charge payer

  The charge on lychees is payable by the person who exports the lychees from Australia.

47‑5  Application provision

  Clause 47‑1 applies in relation to lychees that are exported on or after 1 July 2025, whether the lychees are harvested before, on or after that day.

Division 48—Macadamia nuts

48‑1  Imposition 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%.

48‑2  Exemptions 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).

48‑3  Rate 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.

 (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.

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 $0.2521, so the rate of the charge on the export of the macadamias in shell is $75.63 ($0.2521 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.

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.

48‑4  Charge payer

  The charge on macadamias in shell or macadamia dried kernels is payable by the person who exports the macadamias in shell or macadamia dried kernels from Australia.

48‑5  Application provision

  Clause 48‑1 applies in relation to macadamias in shell or macadamia dried kernels that are exported on or after 1 January 2025, whether the macadamia nuts are harvested before, on or after that day.

Division 49—Mangoes

49‑1  Imposition of mango export charge

 (1) Charge is imposed on mangoes that are harvested in Australia and exported from Australia.

 (2) Mango means a fruit of the species Mangifera indica.

49‑2  Exemptions 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.

49‑3  Rate of the charge

  The rate of the charge on mangoes is worked out using this table.

49‑4  Charge payer

  The charge on mangoes is payable by the person who exports the mangoes from Australia.

49‑5  Application provision

  Clause 49‑1 applies in relation to mangoes that are exported on or after 1 July 2025, whether the mangoes are harvested before, on or after that day.

Division 50—Melons

50‑1  Imposition of melon export charge

 (1) Charge is imposed on melons that are harvested in Australia and exported from Australia.

 (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;

 (f) Cucumis melo var. reticulatus, commonly called galia melon or hami melon;

 (g) Cucumis metuliferus, commonly called horned melon.

50‑2  Exemptions 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

 (2) Charge is not imposed on melons that a person exports from Australia in a financial year if the total quantity of melons the person exports from Australia in that year is less than 20 tonnes.

 (3) Subclause (2) does not apply to melons covered by subclause (1).

50‑3  Rate of the charge

  The rate of the charge on melons is worked out using this table.

50‑4  Charge payer

  The charge on melons is payable by the person who exports the melons from Australia.

50‑5  Application provision

  Clause 50‑1 applies in relation to melons that are exported on or after 1 July 2025, whether the melons are harvested before, on or after that day.

Division 51—Nashi

51‑1  Imposition of nashi export charge

 (1) Charge is imposed on nashi that are harvested in Australia and exported from Australia.

 (2) Nashi means a fruit of the species Pyrus pyrifolia.

51‑2  Exemptions from the charge

  Charge is not imposed on nashi if levy has already been imposed on the nashi under Division 51 of Part 2‑3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.

51‑3  Rate of the charge

  The rate of the charge on nashi is worked out using this table.

51‑4  Charge payer

  The charge on nashi is payable by the person who exports the nashi from Australia.

51‑5  Application provision

  Clause 51‑1 applies in relation to nashi that are exported on or after 1 January 2025, whether the nashi are harvested before, on or after that day.

Division 53—Onions

53‑1  Imposition of onion export charge

 (1) Charge is imposed on onions that are harvested in Australia and exported from Australia.

 (2) Onion means a bulb of the species Allium cepa, but does not include shallots (Allium cepa var. aggregatum).

53‑2  Exemptions 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.

53‑3  Rate of the charge

  The rate of the charge on onions is worked out using this table.

53‑4  Charge payer

  The charge on onions is payable by the person who exports the onions from Australia.

53‑5  Application provision

  Clause 53‑1 applies in relation to onions that are exported on or after 1 January 2025, whether the onions are harvested before, on or after that day.

Division 54—Papaya

54‑1  Imposition of papaya export charge

 (1) Charge is imposed on papaya that is harvested in Australia and exported from Australia.

 (2) Papaya means a fruit of the species Carica papaya.

Note: Papaya is also known as pawpaw, papaw and paw paw.

54‑2  Exemptions from the charge

  Charge is not imposed on papaya if levy has already been imposed on the papaya under Division 54 of Part 2‑3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.

54‑3  Rate of the charge

  The rate of the charge on papaya is worked out using this table.

54‑4  Charge payer

  The charge on papaya is payable by the person who exports the papaya from Australia.

54‑5  Application provision

  Clause 54‑1 applies in relation to papaya that is exported on or after 1 July 2025, whether the papaya is harvested before, on or after that day.

Division 55—Passionfruit

55‑1  Imposition 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.

55‑2  Exemptions 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.

55‑3  Rate of the charge

 (1) The rate of the charge on passionfruit is worked out using this table.

 (2) Passionfruit carton means an 18 litre container of a kind ordinarily used in the Australian horticultural industry for packing passionfruit.

55‑4  Charge payer