Why is there a levy/export charge on cherries?
The Australian Government introduces levies and export charges at the request of industry. These levies variously fund research and development, marketing, residue testing, plant and animal biosecurity programs and emergency responses for industry.
The cherry levy and export charge funds Horticulture Innovation Australia Limited (HIAL) cherry research and development (R&D) and marketing and Plant Health Australia (PHA) membership. To find out more, visit Horticulture Innovation Australia Limited and Plant Health Australia
What is the levy/export charge payable on?
Levy is payable on fresh cherries produced and sold in Australia.
Export charge is payable on fresh cherries produced in and exported from Australia. No export charge is payable if domestic levy has already been paid on the product prior to export.
Who pays the levy/export charge? Who submits returns?
The producer (the person who owns the cherries immediately after harvest) is liable to pay the levy.
If the producer sells their produce through an intermediary, such as a first purchaser, buying agent, selling agent or merchant, the intermediary must pay levy and submit all return forms on behalf of the producer. The intermediary can recover from the producer the amount of levy paid, by offset or otherwise.
If the producer sells cherries by retail sale—for example, direct to the consumer at roadside stalls or through shed or farm gate sales—they must pay levy and submit all return forms directly to the Department of Agriculture - Levies.
For the export charge, the producer is the person who owns the product at the time of export from Australia. That person is liable to pay the export charge and submit return forms to the Department of Agriculture - Levies.
If the producer exports the product through an exporting agent, the agent must pay the charge and submit all return forms to the Department of Agriculture - Levies on behalf of the producer. The agent can recover from the producer the amount of charge paid from the producer (the owner of the product at the time of export).
Download a return form.
What is the levy/export charge rate on cherries?
Cherries: 7 cents per kilogram.
Rates are current as at 1 October 2013.
Australian Government levies exclude GST.
Are there any exemptions from this levy/export charge?
Levy is not payable on cherries sold or used in a levy year* by a producer for processing.
When is the payment due?
The cherry levy year begins on 1 April and ends on 31 March the next year. The return together with payment must be submitted to the Department of Agriculture - Levies on or before 28 April in the next levy year. For example, the return and payment for 1 April 2012 to 31 March 2013 must be lodged by 28 April 2013.
General information and definitions
The levy/export charge rates are calculated per kilogram.
A 'retail sale' is a sale by the producer of the cherries direct to the consumer—that is, at a roadside stall or by shed or farm gate sale—and not to a first purchaser or through an agent.
*A levy year for cherries begins on 1 April and ends on 31 March the next year.
What legislation covers this levy/export charge?
A legislative framework of imposition, collection and disbursement legislation authorises and supports Australia’s primary industries levies system. These are the relevant Acts:
Primary Industries (Excise) Levies Act 1999
Primary Industries (Customs) Charges Act 1999
Primary Industries Levies and Charges Collection Act 1991
Please note that, under section 27 of the Primary Industries Levies and Charges Collection Act 1991, an authorised Department of Agriculture officer can release the names and addresses of levy payers to industry bodies and levy recipient organisations.
Download the legislation from www.comlaw.gov.au or call CanPrint Information Services on 02 6293 8383 to purchase a copy.
This information sheet is a guide only and does not substitute for the relevant legislation.