Custard apples levy information

​​​​​Important—you can lodge your custard apple return online.

Why is there a levy/export charge on custard apples?

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 custard apple levy and export charge funds Horticulture Innovation Australia Limited (HIAL)​ custard apple research and development (R&D) and marketing. To find out more, visit Horticulture Innovation Australia Limited​.

What is the levy/export charge payable on?

Levy is payable on custard apples produced in Australia where the producer either sells the product or uses it in the production of other goods.

Export charge is payable on custard apples produced in and exported from Australia. No export charge is payable if domestic levy has already been paid on the product to be exported.

Who pays the levy/export charge? Who submits returns?

The producer (the person who owns the custard apples 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.

The producer—that is, the person who owns the product at the time of export from Australia—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 or contact your Department of Agriculture - Levies state office.

What is the levy/export charge rate on custard apples?

Custard apples (package): 40 cents per tray/box*

Custard apples (bulk): $50 per tonne.

* See 'General information and definitions' for defined tray/box weights.

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 custard apples where a producer uses them for processing.

Levy is not payable on custard apples where a producer sells them directly to a processor for processing.

Levy is not payable on custard apples where a producer sells them by retail sale—that is, direct to the consumer through roadside stalls or by shed or farm gate sales.

When is the payment due?

Quarterly returns

The return together with payment must be submitted to the Department of Agriculture - Levies within 28 days of the end of the quarter in which the custard apples were purchased, sold or exported. For example, the return and payment for the quarter ending 30 September—that is, for the months of July, August and September—are due on or before 28 October.

Annual returns

A first purchaser, buying agent, selling agent or exporter may apply through the Department of Agriculture - Levies for an exemption from the requirement to lodge quarterly returns for a levy year* if they have reasonable grounds to believe that the levy/export charge payable will be less than $500. If the department (Levies) grants an exemption, they must lodge returns annually.

The return together with payment must be submitted to the Department of Agriculture - Levies on or before 28 February in the next levy year. For example, the return and payment for the 2012 levy year* are due on or before 28 February 2013.

Please contact your state Department of Agriculture - Levies state office for an application for exemption form or for more information on annual returns.

General information and definitions

The levy/export charge rates are calculated per tonne and per tray/box.

A ‘tray’ is 7 kilograms.

A ‘box’ is 10 kilograms.

A 'retail sale' is a sale by the producer of the custard apples 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 custard apples is a calendar year—that is, 1 January to 31 December.

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 Levies and Charges Collection Act 1991

Primary Industries (Customs) Charges Act 1999

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 relevant legislation from ComLaw or call CanPrint Information Services on +61 2 6293 8383 to purchase a copy.

This information sheet is a guide only and does not substitute for the relevant legislation.

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