Levies charged on chemical products

The Agricultural and Veterinary Chemical Products (Collection of Levy) Act 1994 (Collection Act) contains provisions for the collection of levy on agricultural and veterinary chemical products.

A person who holds an Australian Pesticides and Veterinary Medicines Authority (APVMA) registration for a chemical product, or a permit in relation to an unregistered chemical product (the holder), is liable to pay a levy based on the dollar value of domestic disposals (sales, or uses by the manufacturer or importer) of the relevant chemical product.

Each year, the APVMA requires the holder to complete a declaration of leviable values. Based on this information, the APVMA calculates levy payable in accordance with the rates prescribed in the Collection Act’s regulations.

To ensure the ongoing accuracy of levy amounts collected, the APVMA conducts an annual program of audits. It is important to keep records relating to the importation, manufacture or disposal of agvet products necessary to calculate leviable values. These records must be retained for 6 years and penalties apply for not doing so.

Information about the relevant legislation is available on our website.