Macadamia Statutory Levy
Frequently Asked Questions
Regulations relating to macadamia statutory levies were published in the Government Gazette on 12 October 2018, No 41970, Notices 627-629. The regulations deal with the following:
- Registration of stakeholders
- Reporting and Returns of NIS volumes passing through businesses.
- Payment and deduction of levies.
Growers, Nurseries, Consolidators of nut in shell (NIS), Processors, Exporters and Importers are all required to register with SAMAC. SAMAC members will not be required to re-register, as SAMAC already has their details on file, although companies and trusts will still need to send their MOI or Letter of Authority respectively to SAMAC. Non-SAMAC members are required by law to register with SAMAC. Registration does not mean membership, so there is no membership fee involved to registration.
2. Reporting and Returns
SAMAC will send out forms for reporting and returns to Handlers (Processors, Consolidators of NIS, Importers and Exporters), Growers and Nurseries. These reports and returns include volume declarations from Handlers which will determine the levy amount to be collected and then paid over to SAMAC. Growers and nurseries will also be required to provide information needed for SAMAC’s tree census and general industry statistics.
The statutory levy has been set at 50 c (excl. VAT) for every kilogram of NIS (1.5% kernel moisture) passing through a handlers’ business, with an annual increase of 6 c. This is a grower levy and must be deducted by Processors and Consolidators of NIS. Any growers who export NIS directly will also pay the required levies over to SAMAC. Growers who sell their own NIS directly from the farm are also classified as Consolidators of NIS and must pay over levies in accordance with the new legislation. This is irrespective of the quality of macadamias sold or bought. Importers are also required to pay the levy on any imported macadamias.