Statutory Levy

The second term of statutory measures relating to macadamia nuts (Government Gazette 41970) came into effect on 15 November 2018. It requires that all Growers, Nurseries, Processors, Consolidators of nut in shell, Exporters and Importers register with SAMAC. This registration is for the purpose of gathering good industry information which benefits the industry e.g. crop estimates and tree census information. It will also form part of the process of collecting the statutory levy of 50 c/kg nut in shell (1.5% kernel moisture). The statutory measures require handlers (processors and consolidators of nut in shell) and importers of inshell macadamias to deduct and pay over the levy on behalf of all growers. Please note that the levy of 50 c excludes VAT, and that VAT must be charged on levies.

Register

Please click here to register online. If you would rather prefer to fill in this form on paper and send it through to SAMAC – click here to download a PDF version of the document. Instructions to submit the form are indicated on the last page of the document.

Frequently Asked Questions