Levies charged on chemical products

The person who holds an APVMA registration for a chemical product, or a permit in relation to an unregistered chemical product (the holder), is required to pay a levy based on the dollar value of disposals (sales, or uses by the manufacturer or importer) of the relevant chemical product. The levy is payable on all disposals in Australia of each product, however the APVMA may waive the levy amount if the dollar value of disposals is less than $5,000.

Each year, APVMA requires the holder (of a registration, or of a permit in respect of an unregistered chemical product) to provide the APVMA with the dollar value of their disposals in the preceding financial year. Persons required to provide such information will be issued with a notice by the APVMA under section 15 of the Agricultural and Veterinary Chemical Products (Collection of Levy) Act 1994, requiring that the person completes a declaration of leviable values.

The APVMA commissions independent audits of these declarations, which check reported sales against company financial records to ensure they are accurate.

Levies are imposed under the Agricultural and Veterinary Chemical Products Levy Imposition (General) Act 1994, the Agricultural and Veterinary Chemical Products Levy Imposition (Excise) Act 1994, and the Agricultural and Veterinary Chemical Products Levy Imposition (Customs) Act 1994.

Levies are collected under the Agricultural and Veterinary Chemical Products (Collection of Levy) Act 1994. Levy rates are prescribed in the Act’s Regulations.