Marketing of Agricultural Products Act, 1996 (Act No. 47 of 1996)

Notices

Establishment of Levy and Determination of Guideline Prices: Levy on Cattle, Sheep, Goats, Red Meat, Red Meat Products, Processed Pork, Hides and Skins

5. Imposition of the levy
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The following levies (VAT excluded) are hereby imposed in respect of designated animals, red meat and red meat products, hides and skins and processed pork, as contemplated in section 3—

 

(1) Cattle—

Levy

(a) R6.24 per head

How payable

Deducted and retained from the selling price of each designated animal by any buyer of such animal. In the event the said buyer disposes of such animal other than by sale, export, or delivery to an abattoir for slaughter, or if such animal dies or is stolen before the said buyer disposes of it, the buyer shall pay the levy thus deducted and retained over to the Levy Administrator. For avoidance of doubt, the buyer is only entitled to retain the levy thus deducted where the relevant designated animal is sold, exported or delivered to an abattoir for slaughter.

 
(b) R10.40 per head

Payable by the owner at slaughter, to the abattoir who slaughters such animal, the abattoir shall be liable to collect such levy from the owner and pay it over to the Levy Administrator. Where the abattoir is the owner, the abattoir shall make payment directly to the Levy Administrator.

 
(c) R659 per year during which the meat trader sells red meat, red meat products or processed pork

Payable by each meat trader to the Levy Administrator, in respect of each outlet through which red meat, red meat products or processed pork is sold.

 
(d) R1 160 per container or consignment of red meat and red meat products imported

Payable by the importer to the Levy Administrator prior to being issued with an import permit. The levy receipt number is to be submitted with the permit application to the issuing officer (see note c).

 
(e) R10.40 per head exported live from the Republic of South Africa

Payable by the exporter to the Levy Administrator.

 
(f) 0.102% of commission earned on the sale of designated animals

Payable by the livestock agent to the Levy Administrator.

 
(g) 2.01c per kg for every processed hide produced locally

Payable by the processor to the Levy Administrator. The 2.01c per kg will also be collected for every unprocessed hide exported payable by the exporter to the Levy Administrator.
(2) Sheep and Goats—

Levy

(a) R1.34 per head

How payable

Deducted and retained from the selling price of each designated animal by any buyer of such animal. In the event the said buyer disposes of such animal other than by sale, export, or delivery to an abattoir for slaughter, or if such animal dies or is stolen before the said buyer disposes of it, the buyer shall pay the levy thus deducted and retained over to the Levy Administrator. For avoidance of doubt, the buyer is only entitled to retain the levy thus deducted where the relevant designated animal is sold, exported or delivered to an abattoir for slaughter.

 
(b) R2.02 per head

Payable by the owner at slaughter, to the abattoir who slaughters such animal, the abattoir shall be liable to collect such levy from the owner and pay it over to the Levy Administrator. Where the abattoir is the owner, the abattoir shall make payment directly to the Levy Administrator.

 
(c) R659 per year during which the meat trader sells red meat, red meat products or processed pork

Payable by each meat trader to the Levy Administrator, in respect of each outlet through which red meat, red meat products or processed pork is sold.

 
(d) R1 160 per container or consignment of red meat and red meat products imported

Payable by the importer to the Levy Administrator prior to the issuing of an import permit. The levy receipt number is to be submitted with the permit application to the issuing officer (see note c).

 
(e) R2.02 per head exported live from the Republic of South Africa

Payable by the exporter to the Levy Administrator.

 
(f) 0.102% of the commission earned on the sale of designated animals

Payable by the livestock agent to the Levy Administrator.

 
(g) 2.01c per kg for every processed skin produced locally

Payable by the processor to the Levy Administrator. The 2.01c per kg will also be collected for every unprocessed skin exported payable by the exporter to the Levy Administrator.

 
(3) Processed Meat

The 2.01c per kg of red meat, red meat products and processed pork purchased by registered meat processors for processing to be paid over by the meat processor to the Levy Administrator.

 

NOTES:

(a) Only one amount of R659 per year is payable by a meat trader in respect of each outlet through which the said meat trader sells red meat, red meat products or processed pork.
(b) A 3% collection fee may be deducted from the levies collected by the abattoir before the levies are paid over to the Levy Administrator.
(c) Every import permit issued will attract a minimum R1160 statutory levy charge payable by the applicant. Where an import permit is issued for more than one container or load per consignment then each individual container or load per consignment up to a maximum of 28mt will attract the levy charge payable by the applicant. Where a master import permit is issued the R1160 statutory levy will be payable by the applicant for every multiple of 25mt.

 

Exclusions - Where an import permit is issued for the importation of samples, where the quantity to be imported is less than 200kg then the statutory levy shall be waived for that import permit.