No. XVI.
| An Act for grant ing 1 to Her | Majesty | cer ta in |
Duties of Customs and for o ther purposes.
| BE it enacted by the Queen ' s Most | t h e advice and consent of the Legis la t ive Council and | Legis la t ive |
Exce l len t Majes ty by and wi th
| Assembly of New South Wales in P a r l i a m e n t | assembled and by the |
| au thor i ty of t he same as follows :— |
1. This A c t m a y be cited as the " C u s t o m s Dut i e s Act of 1S8G"
and shall be t aken to have come in to operat ion on t h e seventh day of
| t he m o n t h of Apr i l one thousand e ight hund red and | eighty-six. |
| 2. The I m p o r t Dut ies ment ioned | in Schedule A here to shall lie |
levied and collected upon t h e impor ta t ion of all goods in the said Schedule ment ioned and upon all such goods in bond which dut ies shall be in l ieu of all duties heretofore chargeable thereon.
3. There shall be charged on the impor ta t ion of al l goods not enumera ted in thesa id Schedule A and not being goodsexempt from du ty as specified in the Eree Lis t set for th in Schedule B hereto a du ty of five pounds per c e n t u m for every one hund red pounds of t h e value thereof.
| 4. Al l goods impor ted for t h e supply of H e r Majesty 's | service |
shall be e x e m p t from all duties and imposts of every descript ion wha t soever and no th ing in this Ac t contained shall be deemed to al ter or
| repeal the provisions of t he " Cus toms l l egu la t ion A c t | 1879 ." |
h. Eve ry person w h o shall a t any t ime before t h e pass ing of th is A c t have contracted or agreed for t he sale or delivery on or after t h e day upon which this A c t is declared to have come in to operat ion of any goods ment ioned in Schedule A whereupon ei ther a new or an increased d u t y shall be payable unde r t h e provisions of this Ac t shall be a t l iber ty to add to such cont rac t price such a sum of money as will be equiva lent to the a m o u n t of such new du ty or increase of du ty and every such vendor m a y recover such sum from the purchaser Provided t h a t in every such case it shall be a t t he option of such pu rchase r by not ice in wr i t ing unde r his h a n d to be served on the vendor or his agen t being a pa r ty to such cont rac t or agreement wi th in fourteen days after t he passing of this Ac t to declare such contract or ag reement nu l l and void and t h e same shall be n id i and void accordingly.
G. I n all cases in which goods shal l after t he pass ing of this A c t be chargeable according to the value of such goods such va lue shall be verified a t the t ime of en t ry by the product ion of t he genu ine invoice and by t h e declarat ion in t he form hereinafter prescribed of
| t h e impor te r of such goods or of his author ized | a g e n t — |
I A . B . do hereby declare t h a t t he invoice now produced is the
| genuine and only invoice of t he goods men t ioned in t h e | en t ry |
and conta ined in t he packages marked n u m b e r e d and described above and t h a t t h e value of such goods ment ioned in t he said invoice and there in s tated as [liere state value~\ was to t he best of m y belief t h e fair m a r k e t va lue of such goods a t t he
| t ime of s h i p m e n t | a t the place whence t h e same were | exported. |
| W i t n e s s | m y | h a n d | th is | day of | one thousand | e ight |
| Declared before me the | day of | A .B . |
Collector (or o ther proper officer).
A n d such declarat ion shal l he m a d e b y t h e impor te r or his author ized agen t as aforesaid in t he presence of t he Collector of Cus toms or o ther proper officer and the invoice value so declared shall w i th the addi t ion of t en pounds per c e n t u m thereon he deemed to be t he va lue of t h e goods upon which d u t y shall be paid.
| 7. A n y declara t ion au thor ized or requi red by th is Act m a d e by any shipping clerk or k n o w n | employe of a n y impor te r or owner of |
goods liable to du ty u n d e r th i s A c t shall be held to have been made wi th t he knowledge and consent of such impor te r or owner of goods unless t h e con t ra ry be proved a n d in any ind ic tment for a false decla
| ra t ion | u n d e r | t he | two | h u n d r e d | and | n ine ty -e igh th | section | of | t h e |
" Cr imina l Law A m e n d m e n t A c t " t h e impor te r owner of goods or person in whose behalf any declara t ion m a y have been made shal l be l iable to t he p u n i s h m e n t imposed by t h e said section for a false declara t ion as fully and effectually as if such declarat ion h a d been
| 8. If the impor te r or his au thor ized agen t cannot m a k e | the |
declara t ion in t he last preceding section set forth or if upon view and examina t ion of such goods or otherwise it shall appear to t h e Collector of Cus toms or o the r proper officer t h a t such declarat ion is inaccura te such Collector of Customs or o ther proper officer m a y de ta in the said goods and shall subject to t h e approval of t h e Colonial Treasurer assess t h e va lue thereof as hereinbefore ment ioned a n d if t he impor ter or his a g e n t shal l object to pay d u t y according to t h e va lue of such goods so assessed by such Collector of Cus toms or o ther officer or if t he va lue of such goods is u n k n o w n or unce r t a in then t h e va lue of such goods shall be ascertained according to such rules and regula t ions as t h e Governor w i t h t h e advice of t h e E x e c u t i v e Counci l m a y f rom t ime to
| t ime m a k e in t h a t behalf and the | du ty shal l | be paid according to t h e |
| va lue | so ascer ta ined | Provided t h a t such regula t ions shal l | be | laid |
| before bo th Houses of Pa r l i amen t wi th in | one | m o n t h | after | the i r | pro |
| mulga t ion | if | P a r l i a m e n t | shall | be | t h e n | in | Session | and | if | P a r l i a m e n t |
| shall | no t | be t h e n | in | Session wi th in one m o n t h | after t h e | c o m m e n c e m e n t |
| of t h e n e x t ensu ing | Session. |
| 9. I n cases where i t is al leged t h a t t he genuine invoice | cannot |
| be produced t h e | Collector of | Customs w h e n he shall t h i n k | fit m a y |
| examine any impor te r | or his agen t or bo th of t h e m u p o n oath as | to |
t h e va lue of any goods l iable to d u t y ad valorem and may if he t h i n k fit after such examina t ion dispense wi th t h e product ion of t he genu ine invoice aforesaid a n d in case such impor t e r or agen t shal l u p o n be ing
| summoned neglect or refuse to a t t end for examina t ion or shall refuse |
to be sworn or to answer such questions as shal l be p u t to h i m b y the said Collector t hen a n d in every such case the va lue of such goods shal l be assessed by t h e Collector of Cus toms or o ther proper officer and such assessed va lue shall be deemed to be the t r u e and real va lue thereof and such impor te r or agen t or b o t h of t h e m so neglec t ing or refusing as aforesaid shall also be liable to pay a pena l ty not exceeding
| t w e n t y | pounds .
10. If t h e impor te r of such goods or his agent shall neglect or |
refuse to pay the duties inrposed thereon after such examina t ion and assessment as aforesaid and also t h e costs of such examina t ion and assessment in t he event of t he va lua t ion be ing grea ter t h a n declared on t h e bil l of en t ry t he Collector of Customs or proper officer shall subject to t h e approval of t he Colonial Treasurer t ake and secure such goods wi th tin; packages thereof a n d cause t he same to be sold by publ ic auc t ion w i th in t h e space of t w e n t y days a t fur thes t after such examina t ion and at such t ime and place as such Collector or other officer shal l by not ice publ ished in the Government Gazette and some local dai ly newspaper a t least four days from the day of sale appoin t
for
for t h a t purpose and the proceeds of such sale shal l he apppl ied in t he first p lace in p a y m e n t of t he dut ies due upon such goods toge ther wi th t he costs and charges incurred by such examina t ion and sale and in the second place towards paymen t to t he impor te r or his agen t of t he declared va lue of t he said goods as en te red toge ther wi th any freight and charges paid thereon by such impor te r or his agen t not exceeding ord inary or cu r r en t ra tes and the balance (if any) shall be paid one moie ty to t he officer who shal l have deta ined a n d secured t he goods and t h e o ther moiety to the account of the Consolidated R e v e n u e Fund.
| 1 1 . I f upon | examina t ion | i t shall appear to the Collector | t h a t |
t he va lue of the goods ment ioned in any declarat ion made under t he s ixth section of this Ac t has been incorrect ly s tated in such declara t ion i t shal l be lawful for t he said Collector in l ieu of any other proceeding author ized by th is A c t b u t subject to t h e approva l of t h e Colonial Treasurer to cause such goods to be detained a n d secured and (within five days from the l and ing thereof) to take such goods for t h e use of t h e Crown and t h e said Collector shall t he r eupon in such case cause t h e a m o u n t of t h e invoice value stated in such declarat ion toge the r wi th an addi t ion of t en pounds per c e n t u m thereon and also t h e dut ies (if any) paid upon such en t ry to be paid to t he impor te r or owner of such goods in full satisfaction for t h e same and shall dispose of such goods for t he benefit of t h e Crown and the proceeds of such sale shall be paid into t h e Consolidated R e v e n u e Fund Provided however t h a t t he said Collector if he shal l see fit may permi t such impor te r or owner on Ids appl icat ion for t h a t purpose to a m e n d such en t ry a t such va lue and on such t e rms as he t h e said Collector m a y direct .
| 12 . If in any invoice or en t ry a n y goods entered for ad | valorem |
d u t y have been f raudulent ly misdescribed or if from any such invoice or en t ry p u r p o r t i n g to describe t h e contents of any package any goods
| shall be found to have been f raudulen t ly omi t ted wi th | in ten t to avoid |
t h e p a y m e n t of t he du ty or any p a r t of t h e d u t y on such goods or if
the declarat ion made wi th regard to any such invoice or en t ry is wil fully false in a n y par t i cu la r the goods so misdescribed or in respect of which such declara t ion is Avilfully false as aforesaid shall be forfeited.
| 13 . I n order to assist the Customs Officers in ascer ta in ing t he va lue of goods subject to ad valorem d u t y t he Collector of Customs may obtain t he assistance of one or more persons well acqua in ted in t h e opinion of t h e Collector as aforesaid w i t h t h e charac te r and value of such goods to ac t as exper ts a t any por t or place and who w h e n required by the said Collector or other proper officer shall assist in | assessing t he t rue value of such goods after t he en t ry thereof and such |
| va lua tor or valuators shall be paid for the i r services as t he Colonial |
| Treasurer m a y direct . |
| 14. Al l fines forfeitures penalties and charges recoverable u n d e r th is A c t excep t ing t h e proceeds | of | sale of goods u n d e r section eleven | |
| m a y be recovei^ed a n d | applied in t h e m a n n e r directed by t he Customs | |
| Regu la t i on A c t in force for t he t ime | beiiiij. | |
| 15. The term " P rope r Officer" in th is A c t means any Sub- Collector or other pr inc ipa l officer of Customs a t any por t or place or any officer hav ing au thor i ty from the Governor- in-Counci l or from the Collector of Cus toms for t he par t icu la r d u t y or purpose in connection with wh ich such t e r m is used. |
| 1G. Al l powers and author i t ies conferred by t h e Customs | Regu |
lation A c t in force for the t ime being upon t h e Collector or any other officer of Cus toms m a y be exercised and enforced by such officers in
| t h e | adminis t ra t ion | of th is Act . |
17. The Acts hereinafter enumera ted or t h e unrepealed portions
thereof a re hereby declared to have been repealed on and from the
seventh day of Apr i l one thousand e ight hund red and eighty-six v i z . : —
th i r ty -
| th i r ty - four th | Victor ia | n u m b e r | twenty-one | th i r ty - four th | Victoria | n u m |
| ber | twenty- four | th i r ty - seven th | Vic tor ia | n u m b e r | five | for ty- thi rd |
Victor ia n u m b e r s ixteen and for ty-seventh Victoria n u m b e r t en B u t t he repeal hereby enacted shal l not affect t h e past operat ion of any of
| t h e said Acts nor a n y t h i n g lawful ly | done or commenced | the reunder . |
| 18. This A c t shall con t inue and be in force un t i l t h e | seventh |
| day of Apr i l in t he year one thousand e ight hundred and | e igh ty-n ine |
and no longer unless on such las t -ment ioned clay P a r l i a m e n t shall no t be in Session and in t h a t case shall cont inue in force un t i l t h e end of t he Session of Pa r l i amen t holden nex t after t h e seventh day of Apr i l
| one thousand eisjht h u n d r e d and | eioditv-ninc. |
S C H E D U L E S .
| S C H E D U L E | A. |
| F I X E D | D U T I E S . |
s. d.
| Acid | acetic | ... | . . . | . . . | . . . | . . . | . . . | ... | ... | per | gallou | 2 | 6' |
| Aera ted arid mineral wa te rs—pin ts and smaller quant i t ies | . . . | per dozen | 0 | G |
| Ar rowroo t | ... | ... | ... | ... | . . . | ... | ... | ... | pe r | lb. | 0 | 1 |
| Bacon—par t ia l ly | cured or green | ... | ... | . . . | ... | ... | per | lb. | 0 | 2 |
| Bags—Cal i co . . . | . . . | . . . | ... | ... | . . . | ... | ... | per | cwt. | gross | 8 | 4 |
| B a g s — P a p e r | plain | . . . | ... | ... | . . . | ... | ... | . . . | per | cwt. | gross | 3 | 4 |
Bak ing powder yeast cus ta rd and egg powders and self-raising
| flour | ... | ... | ... | ... | ... | ... | . . . | pe r | lb . | 0 | 1 |
| Bar ley—pear l | p repared | or | p a t e n t | ... | . . . | ... | . . . | ... | pe r | lb . | 0 | 1 |
Beer ale por te r spruce or o ther beer cider and p e r r y —
| I n | wood | or j a r | . . . | . . . | ... | ... | ... | . . . | ... | pe r | gallon | 0 | 6 |
| I n | bot t le | ... | ... | . . . | ... | ... | . . . | . . . | per | gallon | 0 | 9 |
| For Bi -Carbonatc of Soda and Tar tar ic | six r epu t ed quar t s or twelve repu ted | p in ts | . . . | ... | per gallon | 0 | 9 |
| Acid | ... | ... | . . . | . . . | per lb. | 0 | 1 |
| Biscu i t s—other | t h a n | ship | . . . | ... | ... | ... | ... | ... | pe r lb. | 0 | 2 |
| Bi t t e r s—conta in ing not more than 25 per cent, of proof spiri t ... | pe r gallon | 4 | 0 |
| Conta in ing more t h a n 25 per cent , of proof spir i t | .. | ... | pe r gallon | 12 | 0 |
| Bol t s | Spikes | N u t s | Rivets | Screws—pointed | or | flat | Bol t - r ings |
| and | W a s h e r s — p l a i n | or | galvanized | meta l | . . . | per | cwt. | 2 | 0 |
| B u t t e r | and | L a r d | . . . | . . . | ... | ... | . . . | . . . | ... | pe r | lb. | 0 | 1 |
| CarawaySeeds | . . . | . . . | ... | ... | . . . | . . . | . . . | per | lb. | 0 | 2 |
| Cocoa-nut in Sugar | ... | ... | ... | . . . | ... | .. | . . . | pe r | lb. | 0 | 2 |
Cordials no t containing Spirit Ba lm Syrups F r u i t Essences Lime-
| frui t | and | Limejuice Cordials Ci t ronade | Raspberry | Vinegar |
| Aromat ic Vinegar Raspbe r ry and S t rawberry | Ac ids— |
| Bints | and | smaller | quant i t ies | . . . | ... | ... | ... | pe r | dozen | 0 | 9 |
| R e p u t e d | quar t s | ... | . . . | ... | ... | ... | . . . | pe r | dozen | 1 | 6 |
| Cream | T a r t a r . . . | ... | ... | ... | ... | ... | . . . | . . . | pe r | lb . | 0 | 1 |
Candles pe r lb. or reputed package of t h a t weight and so in pro
| por t ion for | any | such r epu t ed | weight | . . . | ... | ... | per lb. | 0 | \ \ |
| Cement | ... | . . . | ... | . . . | ... | . . . | . . . | ... | pe r | bar re l | 2 | 0 |
| Cheese | ... | ... | ... | . . . | . . . | . . . | . . . | ... | pe r | lb. | 0 | 2 |
Chicory Dandel ion and Taraxacum—•
| R a w or | kiln-dried | per lb . | 0 | 3 |
| Boas ted g round or mixed wi th any o ther art icle | . . . | ... | pe r lb. | 0 | 0 |
| Chocola te—Pla in or mixed with any o ther art icle and | Chocolate |
| Creams | .. . | ... | . | . | . . . | . . . | ... | ... | per | lb . | 0 | 6 |
| Cigare t tes | ( including wrappers ) | . . . | ... | ... | ... | ... | pe r lb. | G | 0 |
| Cocoa—raw wi thout allowance for husks or shells | ... | ... | pe r lb. | 0 | 3 |
| Cocoa—prepared pas te or mixed with any o ther art icle | ... | . . . | per lb. | 0 | G |
| Coffee—raw | ... | ... | ... | ... | . . . | ... | ... | ... | pe r | l b . | 0 | 3 |
| Coffee—roasted | g round or mixed wi th | any o ther a r t ic le . . . | . . . | pe r lb. | 0 | G |
| Comfits | pe r | lb . | 0 | 2 |
| Confect ionery | pe r | lb . | 0 | 2 |
Cordage
s. d.
| Corn | F l o u r | per | lb . | 0 | 1 |
| D a t e s | _ | per | lb . | 0 | 1 |
| Doors—wood | no t | otherwise | charged | ... | . . . | ... | ... | each | 2 | 0 |
| D y n a m i t e | a n d | Li tho-f rac tcur | per | lb. | 0 | 1 |
| Effervescing | powder and powders | ... | ... | ... | ... | . . . | p e r lb. | 0 | 1 |
Essences flavouring and frui t containing not more t h a n 2o pe r
| cent , of proof spir i t | per gallon | 4 | 0 |
| Conta in ing more than 25 per cent, of proof spiri t | ... | ... | per gallon | 12 | 0 |
| Fa r inaceous foods p repared no t being whea ten | flour | or oatmeal | per lb. | 0 | 1 |
| F i sh dried preserved or salt | per Jb. | 0 | 1 |
| F i sh-pas te | per | lb. | 0 | 1 |
| F r u i t s — B o t t l e d — |
| R e p u t e d | qua r t s | per | dozen | 2 | 0 |
| R e p u t e d | p in t s | a n d | smaller | quant i t ies | . . . | . . . | . . . | ... | per | dozen | 1 | 0 |
| Dr ied | f rui ts | per lb . | 0 | 2 |
| F r u i t | salts | per | lb . | 0 | 2 |
| F r u i t s | candied | per | lb . | 0 | 2 |
| F r u i t s boiled or in pulp—par t ia l ly preserved with or wi thout sugar | per lb. | 0 | 1 |
| Ge la t ine | G l u e | and | Size | per lb . | 0 | 1 |
| G inge r | dried | or | g reen | . . . | ... | ... | . . . | . . . | ... | pe r | lb . | 0 | 1 |
| Glucose l iquid and syrup | per cwt. | 3 | 4 |
| Glucose solid | ... | " | pe r cwt. | 5 | 0 |
| Groa ts | pa ten t | per lb. | 0 | 1 |
| H a m | per | lb. | 0 | 2 |
| H o p s | «. | p e r i l ) . | 0 | 6 |
| H o n e y | per | lb. | 0 | 1 |
| I r o n chains no t | otherwise exempted | ... | ... | .. | ... | per ion | 20 | 0 |
| I r o n galvanized in ba r s bundles or sheets or cor rugated | ... | ... | pe r ton | 40 | 0 |
| Galvanized manufac tures | ... | ... | ... | ... | ... | pe r ton | GO | 0 |
| I r o n | or steel wire | ... | ... | ... | ... | .. | ... | ... | per ton | 20 | 0 |