Dried vine fruit levy information

​​​Why is there a levy/export charge on dried vine fruit?

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 dried vine fruit levy and export charge funds Horticulture Innovation Australia Limited (HIAL)​ dried vine fruit 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 dried vine fruits produced in Australia where the producer either sells the product or uses it in the production of other goods.

Export charge is payable on dried vine fruits 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 is liable to pay the levy. See 'General information and definitions'. If the producer sells their produce through an intermediary, such as a first purchaser, buying agent or selling agent, 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 dried vine fruits by retail sale—for example, direct to the consumer at roadside stalls or through shed or farm gate sales—they must pay levy annually and submit all return forms directly to the Department of Agriculture - Levies.

If the producer is also the processor (the proprietor of the establishment where the dried vine fruits are processed), they must pay levy monthly and submit all return forms to the Department of Agriculture - Levies. See 'When is levy/charge due for payment'.

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 dried vine fruit?

Domestic dried vine fruit: $7 per tonne.

Export dried vine fruit: $7 per tonne.

Rates are current as at 1 October 2013.

Australian Government levies exclude GST.

Are there any exemptions from this levy/export charge?

No exemptions apply.

When is the payment due?

Monthly returns

The return together with payment must be submitted to the Department of Agriculture - Levies within one month and 14 days of the end of the month in which the dried vine fruits cease to be in the control of:

  • the person responsible for lodging the return, or
  • the processor, if the person sells or exports dried vine fruits under an agreement to a processor.

For example, the return and payment for the month of July are due on or before 14 September.

Annual returns

All producers who sell dried vine fruits by retail sale, even if they have their fruit contract packed or processed prior to selling it by retail sale, must submit return and payment to the Department of Agriculture - Levies annually.

The return and payment are due to the Department of Agriculture - Levies on or before 14 February in the next levy (calendar) year*. For example, the return and payment for the 2012 levy year—that is, for transactions made from 1 January to 31 December 2012—are due on or before 14 February 2013.

A person may apply through the Department of Agriculture - Levies for an exemption from the requirement to lodge monthly returns for a levy year* if they have reasonable grounds to believe:

  1. the total weight of dried vine fruits for which the person is liable to pay levy or charge for the levy year will be less than 100 tonnes
  2. the total weight of dried vine fruits for which the person may become liable to pay levy or charge for the levy year will be less than 100 tonnes
  3. the total weight of dried vine fruits for which the person is liable to pay an amount of levy or charge for the levy year on behalf of a producer/s will be less than 100 tonnes, or
  4. the total weight of dried vine fruits for which the person may become liable to pay an amount of levy or charge for the levy year on behalf of a producer/s will be less than 100 tonnes.

Please contact your 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 rate is calculated per tonne.

A 'retail sale' is a sale by the producer of the dried vine fruit 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 'producer' is:

  • where a person is the grower of the product and the proprietor of the processing establishment at which the product is processed—that person, or
  • in any other case—the person who was the owner of the product immediately before delivery to a processing establishment.

Where the product is exported (and no levy has been paid previously on the dried vine fruits being exported), the producer is the person who exports the product from Australia—that is, the owner of the product at the time of export.

* A levy year for dried vine fruits 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 (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.