Document ID: chunk:federal_register_of_legislation:F2025C00022:clause:2_7
Version: federal_register_of_legislation:F2025C00022
Segment Type: clause
Provision Reference: sch 2 cl 7
Character Range: 60699–62060

7                                                                4412                                                  2.5

34‑4  Charge payer
  The charge imposed by clause 34‑1 on forest products is payable by the person who imports the forest products into Australia.

34‑5  Application provision
  Clause 34‑1 applies in relation to forest products that are imported on or after 1 July 2025.

Part 2‑3—Horticulture

Division 35—Introduction

35‑1  Simplified outline of this Part

      Export charges are imposed on various horticultural products that are exported from Australia.
      An export charge is not imposed on a particular horticultural product if levy has already been imposed on the product under the Primary Industries (Excise) Levies Regulations 2024.

Division 37—Almonds

37‑1  Imposition of almond export charge
 (1) Charge is imposed on almonds that are harvested in Australia and exported from Australia.
 (2) Almond means a nut of the species Prunus dulcis.

37‑2  Exemptions from the charge
  Charge is not imposed on almonds if levy has already been imposed on the almonds under Division 37 of Part 2‑3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.

37‑3  Rate of the charge
  The rate of the charge on almonds is worked out using this table.

Almond export charge
Item                  Rate of charge