Protection of Businesses Act, 1978
R 385
Marketing of Agricultural Products Act, 1996 (Act No. 47 of 1996)NoticesEstablishment of Levy and Determination of Guideline Prices: Levy on Cattle, Sheep, Goats, Red Meat, Red Meat Products, Processed Pork5. Imposition of the levy |
The following levies (VAT excluded) are hereby imposed in respect of designated animals, red meat and red meat products and processed pork, as contemplated in section 3—
|
Cattle— |
|||
|
Levy R7.01 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. |
||
|
|
|||
|
R11.68 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. |
||
|
|
|||
|
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. |
||
|
|
|||
|
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). |
||
|
|
|||
|
Payable by the exporter to the Levy Administrator. |
||
|
|
|||
|
Payable by the livestock agent to the Levy Administrator. |
||
|
|
|||
|
|
|||
|
|||
|
Levy
|
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. |
||
|
|
|||
|
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. |
||
|
|
|||
|
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. |
||
|
|
|||
|
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). |
||
|
|
|||
|
Payable by the exporter to the Levy Administrator. |
||
|
|
|||
|
Payable by the livestock agent to the Levy Administrator. |
||
|
|
|||
|
|
|||
|
|
|||
|
|||
|
The 2.26c 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 R741 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 R1 304 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 R1 304 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.
