For sheep and lambs exporter, see sheep and lambs exporter charge.
When export charges apply
Export charge applies to sheep or lambs exported from Australia, where:
- there is no transfer of ownership before export, or
- the sheep or lambs were purchased by the exporter, and the period starting on the day of purchase and ending on the day of export is longer than the designated export period.
Exemptions
Export charge does not apply to sheep or lambs where there is no transfer of ownership before export, if the sheep and lambs transaction levy has already been applied to those sheep and lambs.
This exemption does not apply where an exporter purchases the sheep or lambs, and they are held for longer than the designated export period.
Records must be maintained to confirm that the exemption applies.
Who collects and pays
The 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 export of the sheep or lambs.
Collected and paid via a third party (collection agent)
The export charge is collected by the person associated with the export of the sheep or lambs. We call this person the collection agent.
The collection agent is the exporting agent.
This person deducts or recovers the export charge from the export charge payer and then pays that amount to us as part of a return.
Paid directly to us (export charge payer)
The export charge is paid by the person who owns the sheep and lambs immediately before they are loaded on the ship or aircraft in which they are exported from Australia. We call this person the export charge payer.
The export charge payer pays directly to us as part of a return if they exported the sheep or lambs themselves.
Rates
| Product | Export charge rate |
|---|---|
| Sheep valued at $5 to $10 per head | 2% of free on-board value |
| Sheep valued at more than $10 per head | 20 cents per head |
| Lambs valued at $5 to $75 per head | 2% of free on-board value |
| Lambs valued at more than $75 per head | $1.50 per head |
GST is not applied to Australian Government export charges.
See full details of the levy and export charge rates.
Return and payment dates
Monthly
Monthly returns and payments are for sheep or lambs exported.
Return and payment must be received by:
- Last day of the next month
Example: For sheep or lambs exported in July in a financial year, the return and payment must be received by 31 August in the same financial 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 cattle, goat, sheep and lambs export return form
- email or post your return
- make payment to us by electronic funds transfer (EFT) or cheque.
Return information
To lodge a return, you will need to know the:
- quantity (number) of sheep and lambs exported
- quantity (number) of sheep and lambs exempt
- value of sheep and lambs per head
- amount of export charge payable for each type
- charge 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 financial year
- include details of each transaction.
Heavy penalties could apply if you fail to meet the record keeping requirements.
Who uses this export charge
Recipient bodies for the sheep and lambs owner export charge are:
Definitions
Designated export period
The longer of the following periods:
- 30 days, or
- the sum of the number of days in each of the following periods:
- the period for which the sheep or lambs are required to be held in quarantine before export under the law of the country to which the sheep and lambs are being exported
- the period for exporting the sheep or lambs covered by subsection 7-3(1) of the Export Control (Animals) Rules 2021 relating to the first export permit for the sheep or lambs.
Lamb
An animal of the species Ovis aries that is under 12 months of age or does not have any permanent incisor teeth in wear.
Sheep
An animal of the species Ovis aries, but does not include lambs.
Free on board value
The value of sheep or lambs being exported, means the value per head rounded up to the nearest multiple of 10 cents, if necessary.
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.