When levies and export charges apply
Levy
Levy applies to honey produced in Australia by a bee of the species Apis mellifera and:
- sold, or
- used in Australia to produce other goods.
Export charge
Export charge applies to honey produced in Australia by a bee of the species Apis mellifera and exported from Australia.
Exemptions
Levy
Levy does not apply to honey if the levy has already been applied.
Levy does not apply to honey sold after export.
Levy does not apply to the sale of honey or honey used to produce other goods if the sum of the total quantity sold by retail sale and used to produce other goods in that calendar year is 1,500 kilograms or less.
Records must be maintained to confirm that the exemption applies.
Export charge
Export charge does not apply to honey if the levy has already been applied.
Export charge does not apply to honey if the total quantity of honey the person exports from Australia in a month is 50 kilograms or less.
Records must be maintained to confirm that the exemption applies.
Who collects and pays
The levy or export charge may be paid via a third party (collection agent) or directly to us. This depends on whether there is a collection agent involved in the sale or export of the honey.
Collected and paid via a third party (collection agent)
The levy or export charge is collected by the person associated with the sale or export of the honey. We call this person the collection agent.
The collection agent can be the:
- selling agent, buying agent (if no selling agent is involved), or business purchaser (if no selling or buying agent is involved) where the honey is sold to a business purchaser, or
- exporting agent.
This person deducts or recovers the levy or export charge from the levy payer or export charge payer and then pays that amount to us as part of a return.
Paid directly to us (levy or export charge payer)
The levy is paid by the person who owns the honey immediately before it is sold or before the honey begins to be used to produce other goods. We call this person the levy payer.
The export charge is paid by the person who exports the honey from Australia. We call this person the export charge payer.
The levy or export charge payer pays directly to us as part of a return if they:
- sold honey by retail sale
- used honey to produce other goods, or
- exported the honey themselves.
Rates
| Product | Levy/export charge rate (up to 30 June 2025) | New levy/export charge rate (from 1 July 2025) |
|---|---|---|
| Honey | 4.6 cents per kilogram | 5.6 cents per kilogram |
GST is not applied to Australian Government levies and export charges.
See full details of the levy and export charge rates.
Return and payment dates
Quarterly
Quarterly returns and payments are for honey sold (other than by retail sale), used to produce other goods or exported.
Return and payment must be received by:
- 30 April (January to March quarter)
- 31 July (April to June quarter)
- 31 October (July to September quarter)
- 31 January (October to December quarter)
Example: For honey sold (other than by retail sale), used to produce other goods or exported in the January to March quarter in a calendar year, the return and payment must be received by 30 April in the same calendar year.
You may not need to lodge a quarterly return.
You can apply to lodge an annual return if you believe the total amount of levy and export charge you will (or will be likely to) pay on honey in a calendar year will be less than $4,000 (GST exclusive).
To apply for an annual return and payment, contact the levies team in your state or territory.
Annual
Annual returns and payments are for honey sold by retail sale in a calendar year or where we have approved your application to lodge and pay once a year.
Return and payment must be received by:
- Last day of February each year (for the previous calendar year)
For honey sold by retail sale in a calendar year or where we have approved your application to lodge and pay annually, the return and payment must be received by the last day of February in the next calendar year.
Late payment penalties apply
Penalties are calculated daily at a compounding rate of 2% of the unpaid amount each month, including any outstanding debt, until the amount is paid in full.
How to lodge a return
You can lodge your return via Levies Online.
After you log in:
- select the return type and period
- complete the information
- lodge your return
- make payment to us by electronic funds transfer (EFT) or cheque.
First time lodging with us
You will need to register with us before you can lodge your first return.
You will receive a unique LRS number that you need to include in your return.
If you can’t use Levies Online
To lodge a manual return:
- download and complete the honey return form
- email or post your return
- make payment to us by electronic funds transfer (EFT) or cheque.
Return information
Honey is part of the:
- Honey Quarterly Return
- Honey Annual Calendar Year Return.
To lodge a return, you will need to know the:
- quantity (kilograms) of honey sold, used to produce other goods or exported
- amount of levy and export charge payable for each type
- levy payer information and business details (name, address, phone or email, ABN/ACN).
Record keeping
You must keep records relating to each return for five (5) years. The records must:
- be set out for each calendar year
- include details of each transaction.
Heavy penalties could apply if you fail to meet the record keeping requirements.
Who uses this levy and export charge
Recipient bodies for the honey levy and export charge are:
Definitions
Business purchaser
A person who buys products, goods or services from levy payers while carrying on a business (including as a processor or feedlot operator).
Retail sale
A sale to a person other than to a business purchaser (whether bought directly or through a selling agent or buying agent or both).
Levies and related legislation
This information is a guide only. You must be aware of your obligations under relevant levy and export charge laws.
This includes:
- Primary Industries (Excise) Levies Act 2024
- Primary Industries (Customs) Charges Act 2024
- Primary Industries Levies and Charges Collection Act 2024
- Regulatory Powers (Standard Provisions) Act 2014
See more on levy and export charge laws.
Stay updated
Check latest updates in our levy notices.
Contact us
For more on levies and export charges, levies accounts or how to lodge your return, contact the Levies team.