General comments
All levies quoted in the legislation are exclusive of GST. GST will be added to the invoice issued by MPI.
The minimum levy payable will be $77.50 (excl GST) per annum. For example, if you calculate the levy applicable to you and it is $20 you will be charged $77.50 plus GST.
If you are charged a levy for slaughter and dressing (primary processing) of mammals and birds and carry out other processing, like storage or secondary processing, then you will only be charged the levy for slaughter and dressing (primary processing).
For certain commodities MPI may require operators to provide information to enable MPI to calculate the levy that is payable. These commodities include, but are not limited to, farmed mammals and birds, fish and bivalve molluscan shellfish.
For more information about the legislation governing APA levies, refer to:
Meat, deer, poultry, ostrich and emu
Primary processors – levy per head
If you have a risk management programme (RMP) and are classified as undertaking slaughter and dressing (primary processing) of any of the following species, levies are incurred per head as outlined in Schedule 2(3)(1) of the Animal Products (Fees, Charges, and Levies) Regulations 2007.
- Meat – bobby calves, cattle, goats, farmed pigs, horses (includes mules, donkeys and hinnies), sheep, lambs, water buffalo, bison, cattle hybrids
- Poultry – chickens, layer hens, geese, poultry, turkey, ducks, partridges, pheasants, pigeons, poussin, quail
- Game – farmed deer
- Ostriches, emu
- Other species (except fish) – includes alpacas, rabbits, possums
Note that in most cases under this category there is a different rate depending on whether animals are processed at premises who’s Risk Management Programme includes export activities.
For clarity, the following are not included in this New Zealand market-only limitation:
- hides and skins
- meat and bone meal
- foetal blood
- foetal tissue
- animal fibre
- green runners
- casings.
Fish and shellfish – levy based on tonnage
Primary processors of fish or bivalve molluscan shellfish (BMS) are charged a monthly levy based on total tonnage. In the case of small processors, the levy may be paid yearly.
Companies are required to make a statutory declaration of actual tonnages processed for the year ended 30 June. You may be required to provide verifiable records of tonnages processed. Find further information and details of the levy rates:
- Application of revised annual levies to primary processors of fish and bivalve molluscan shellfish [PDF, 251 KB]
The export levy rate is charged on BMS processed at plants or on vessels that process for export regardless of whether it is destined for the New Zealand or export market. The domestic rate is applicable to those processed at plants or on vessels that process only for consumption in New Zealand.
The export levy rate is charged on fish processed at plants or on vessels where product is intended for export. The domestic rate is charged on fish processed at plants or on vessels where product is intended for consumption in New Zealand.
Dairy
Large dairy exporters – annual levy (set by formula)
Registered exporters that exported more than 466,000kg of dairy products in the previous financial year are charged an annual levy (payable in equal quarterly instalments) for the following services, as set out in the Animal Products (Dairy Industry Fees, Charges and Levies) Regulations 2015:
- development and maintenance of market access standards and programme
- development and maintenance of export standards
Small dairy exporters – annual levy
Registered exporters that exported less than or equal to 466,000kg of dairy products in the previous financial year are charged an annual levy of $200 (excl GST) payable on 30 September each year, for the following services, as set out in the Animal Products (Dairy Industry Fees, Charges and Levies) Regulations 2015:
- development and maintenance of market access standards and programme
- development and maintenance of export standards
Large dairy processors– annual levy (set by formula)
Persons with a farm dairy risk management programme who are collection agents and who collected more than 151,000kg of milk solids from dairy farmer(s) directly in the previous financial year are charged an annual levy (payable in equal quarterly instalments) for the following services, as set out in the Animal Products (Dairy Industry Fees, Charges and Levies) Regulations 2015:
- development and maintenance of New Zealand standards
- performance monitoring
- dairy residue monitoring
Animal Products (Dairy Industry Fees, Charges, and Levies) Regulations 2015 - NZ Legislation website
Read more about fees for dairy processors
Small dairy processors – annual levy
Persons with a farm dairy risk management programme who is not a collection agent; or who is a collection agent who collected (purchased for their own processing or to supply a dairy processor) less than or equal to 151,000kg of milk solids from dairy farmer(s) directly in the previous financial year are charged an annual levy of $400 (excl GST) payable on 30 September for the following services, as set out in the Animal Products (Dairy Industry Fees, Charges and Levies) Regulations 2015:
- development and maintenance of New Zealand standards
- performance monitoring
- dairy residue monitoring
Honey and bee products – annual fixed fee
The annual bee products levy is made up of 2 charges:
- programme charges for activities undertaken by MPI
- recovery of costs for the Bee Product Residue Regulated Control Scheme (RCS), which covers the sampling and testing of exportable honey and administrative management of the programme.
Companies processing honey and other bee products, including beeswax, comb honey, bee venom and propolis, are charged the annual bee products levy.
Eggs – annual fixed fee
Primary processors of eggs are charged the annual egg products levy. Note, this levy is paid by the Egg Producers Federation (EPF), if the processor is a member of the EPF.
Read more about exporting eggs
Animal feeds
Animal feeds processors (other than those that slaughter and dress animals) are charged the animal feed processor levy.
Primary and secondary processors for animal consumption – annual fixed fee
Primary (other than those that slaughter or dress) or secondary processors of animal products, solely for the purpose of animal consumption, are charged the annual animal feed processor levy. This includes animal feeds, pet foods and other products, such as chews, intended for animal consumption.
Note: If you slaughter and dress (primary process) for human or animal consumption the primary processor fees apply.
Processors for animal consumption with an element of human consumption processing – annual fixed fee
If you do some form of secondary processing under the animal consumption capability in your RMP (where animal consumption is listed above), you are charged the annual animal feed processor levy if this processing includes:
- acidification
- boning or cutting
- encapsulating or tabletting
- packing or repacking
- refining
- aseptic processing
- drying or reduction of aw (water activity)
- pharmaceutical or biological processing
- blending or mixing
- formulation
- in container retorting
- size reduction
- salting, curing or brining
- thermal processing
- manufacture of dietary supplements.
Note: The animal feed processor levy does not apply where secondary processing for animal consumption only involves either or both of the following:
- collection
- storage in any form, including refrigeration, chilling or freezing.
These processors are colloquially called “further petfood processors”.
Rendering – annual fixed fee
Companies classified as undertaking rendering – that is, the breaking down of animal tissues into constituent fat and protein elements – are charged the annual rendering levy.
Hides and skins operators – annual fixed fee
Hides and skins operators that are listed as export approved premises are charged the hides and skins levy.
Processing a combination of animal feeds, rendering or hides and skins – one fee applies
If you process a combination of two or more of animal feeds, rendering, or hides and skins, you will only pay one fee, but the fee that is charged will be the highest fee of the ones that apply to your operations.
Coolstores and other storage – annual fixed fee
Companies with an RMP classified solely as a storage facility and which undertake any of the following operations are charged the annual coolstores and other storage levy:
- stand-alone non-refrigerated storage
- non-refrigerated storage, which processes and receives external product
- stand-alone refrigerated storage
- refrigerated storage, which processes and receives external product
- stand-alone dry storage
- dry storage, which processes and receives external product
- refrigeration.
The coolstores and other storage levy does not apply where storage is part of a primary or secondary processing operation.
Dual-operator butchers – annual fixed fee
Companies that operate as dual-operator butchers pay the annual levy for dual-operator butchers.
Homekill and recreational catch service providers (not being dual-operator butchers) – annual fixed fee
Homekill and recreational catch service providers are charged the homekill and recreational catch service provider’s annual levy. Service providers who are also dual operator butchers are not charged this fee, but pay the dual operator butcher levy.
Secondary and other processors – annual fixed fee
Companies with an RMP, who are not primary processors or who do not fall under any other sector category listed on this page, are charged the secondary/other processor levy, unless they have an exemption.
Examples of primary processors that do not fall under any of the other sector categories, and are considered secondary or other processors, include processors of:
- wild game – includes deer, pigs, rabbits, hares, wallabies, goats, thar, chamois
- game estate animals, like deer, chamois, thar, wallabies
- farmed gone feral animals, like deer, cattle
- velvet processors
- supplements
- casings
- other processors – for example, canning, drying, smoking, heat treatment.
Companies charged the secondary/other processor levy are not subject to further charges under Schedule 2 of the Animal Products (Fees, Charges, and Levies) Regulations 2007.
