CUSTOMS
TARIFF.
No. 19 of 1911.
An Act
relating to Duties of Customs.
[Assented
to 22nd December, 1911.]
BE
it enacted by the King’s Most Excellent Majesty, the Senate, and the House of
Representatives of the Commonwealth of Australia, as follows:—
Short
title and citation.
1.—(1.) This Act may be cited as the Customs
Tariff 1911.
(2.) The Customs Tariff 1908-1910 is in this
Act referred to as the Principal Act.
(3.) The Principal Act, as. amended by this Act, may be cited as the Customs
Tariff 1908-1911.
Amendment
of Tariff.
2. Schedule A to the Principal Act is amended as set out in the
Schedule to this Act, and Duties of Customs are hereby imposed in accordance
with Schedule A as so amended.
Date
from which new duties, &c., are to commence.
3.—(1.) Subject to this section, where by this Act—
(a) any duty is imposed on any article, or
(b) the duty on any article is increased, or
(c) the duty on any article is decreased, or
(d) any article is declared free,
the
duty, increase of duty, or decrease of duty shall be deemed to have been
imposed, and any article declared free of duty shall be deemed to have been
free, as on and from the first day of December, One thousand nine hundred and eleven.
(2.) Where, by any amendment made by this Act, any duty, increase of
duty, or decrease of duty is imposed on any particular article, or any
particular article is declared to be free of duty, as on and from any date
later than the first day of December One thousand nine hundred and eleven, the
duty, increase of duty, or decrease of duty shall be deemed to have been
imposed, and the article shall be deemed to have been free of duty as on or
from such later date.
Validation
of collection of duty pursuant to proposed amendments.
4.—(1.) All Duties of Customs proposed to be imposed
by any proposed amendment of the Tariff shall be deemed to have been imposed as
from the time when they were proposed to be imposed, and all moneys collected
pursuant to any proposed amendment of the Tariff as and for Duties of Customs
shall be deemed to have been lawfully collected as and for Duties of Customs.
(2.) No person shall be entitled to any refund in
respect of money so collected unless, assuming the proposed amendment of the
Tariff to have been passed into law at the time of the collection, the
collection was not justified by the proposed amendment.
(3.) No duty or increase of duty shall be payable
in respect of any goods delivered free or at a lesser rate of duty in pursuance
of any proposed amendment of the Tariff if, at the time, the goods were
properly delivered free or at the lesser rate of duty in accordance with the
proposed amendment.
(4.) In this section, any reference to any
proposed amendment of the Tariff has relation to any amendment of the Customs
Tariff proposed in the Parliament during the session held in the year One
thousand nine hundred and eleven.
SCHEDULE.
——
That Schedule A to the Customs Tariff 1908-1910 be amended as
hereunder set out, and that on and after the First day of December, One
thousand nine hundred and eleven, Duties of Customs be collected in pursuance
of the Customs Tariff as so amended.
AMENDMENTS OF CUSTOMS
TARIFF 1908-1910.
By inserting in the heading to
Schedule A the following provisions:—
“Whenever any goods are composed of
two or more separate parts any part though imported by itself shall, if so
directed by the Minister, be dealt with under the item applicable to the
complete goods.
“‘Non-spirituous’ means free from
spirit or containing not more than two per cent. of proof spirit.
“‘Spirituous’ means containing more
than two per cent. of proof spirit.”
IMPORT DUTIES
Tariff Items. | General Tariff. | Tariff on Goods the Produce or Manufacture of the
United Kingdom. |
Division I.—Ale, Spirits, and Beverages. |
1. By omitting the whole item and
inserting in its stead the following item:—
|
“1. Ale and
other Beer, Porter, Cider and. Perry, spirituous:—
|
(a) In bottle*............................................................. per
gallon
| 1s. 6d. |
(b) In bulk.................................................................. per
gallon
| 1s.” |
2. By
omitting the whole item and inserting in its stead the following item:—
|
“2.
Ale and other Beer, Porter, Cider and Perry, non-spirituous ad val.
| 20 per cent.” |
6. By
omitting the whole item and inserting in its stead the following item—
|
“6.
Wood Naphtha, Methyl Alcohol, and Acetone per gallon
| 1s.” |
*Six
reputed quarts or twelve reputed pints or twenty-four reputed half-pints to be
charged as one gallon.
Import Duties—continued.
Tariff Items. | General Tariff. | Tariff on Goods the Produce or Manufacture of the
United Kingdom. |
Division I.—Ales, Spirits, and
Beverages—continued. |
9. By omitting
the whole item and inserting in its stead the following item:—
|
“9. Spirituous
Preparations, viz.:—
|
Essences, Fruit
Ethers Aromas and Flavours, Fluid Extracts, Sarsaparilla, Tinctures,
Medicines, Infusions, Toilet Preparations, Limejuice and other Fruit Juices
and Fruit Syrups, containing—
|
(a) Not more than 25 per cent. of proof
spirit
.............................................................per gallon
| 3s. 6d. |
(b) More than 25 per cent., but not
more than 50 per cent. of proof spirit..............................per
gallon
| 7s. |
(c) More than 50 per cent., but not
more than 75 per cent. of proof spirit..............................per
gallon
| 10s. 6d. |
(d) More than 75 per cent, of proof
spirit, but not over proof....................................................per
gallon
| 14s. |
(e) Over proof to be charged as
spirituous liquors under Item 3 (b).”
|
16.
By omitting the whole item and inserting in its stead the following item:—
|
“16. Limejuice
and other Fruit Juices and Fruit Syrups, non-spirituous:—
|
(a) In
bottle.......................................................per gallon
| 1s. 6d. |
(b) In bulk.........................................................per
gallon
| 9d.” |
Division IV.—Agricultural Products and
Groceries. |
42. By inserting
in the item, before the word “Stearine” the words “Waxes, n.e.i., including”
|
44.
By inserting in the item, after the word “solid”, the words “; also
Shoemakers’ Wax”
|
54.
By inserting in the item after the word “Ginger” in the sub-heading to
sub-items (b) to (i) the letters “n.e.i.”
|
By omitting the
whole of sub-items (e) (f) (g)
(h) and (i) and inserting in their stead the following sub-items:—
|
“(e) Quarter-pints and smaller
sizes.......................per dozen
| 7½d. | 6d. |
(f)Half-pints and over quarter-pints.....................per
dozen
| 1s. 3d. | 1s. |
(g)Pints and over half-pints............................................. per
dozen
| 2s. 6d. | 2s. |
(h) Quarts and over pints................................................. per
dozen
| 5s. | 4s. |
(i) Exceeding a quart........................................................ per
gallon
| 1s. 8d. | 1s. 4d. |
(j) When preserved in spirituous
liquid, additional duty at 14s. per gallon to be paid on the liquid
|
(k) Ginger in brine for the manufacture
of Crystallized Preserved Ginger, as prescribed by Departmental By-laws ................................... per
lb.
| On
and after 14th December, 1911, 1d.” |
59.
By adding at the end of the item the words “and on and after the 15th
December, 1911............................................................................ Bananas
per cental
| 1s.
6d.” |
88.
By inserting in sub-item (a)
after the word “Birds” the letters “, n.e.i.”
|
Import Duties—continued.
Tariff Items. | General Tariff. | Tariff on Goods the Produce or
Manufacture of the United Kingdom. |
Division IV.—Agricultural Products and
Groceries—continued. |
97. By omitting
the whole of the item and inserting in its stead the following item:—
|
“97.
(a) Seed—Canary, Hemp and Rape;
also mixtures in which such seeds predominate, in packages
exceeding 20 lb....................................................... per
cental
| 1s. 6d. |
(b) Seed (Rape), for the manufacture of
Rape Seed Cake and denaturated Colza Oil under Departmental By-laws.........
| Free” |
100.
By inserting in sub-item (a)
after the word “Fancy,” the word “or”
|
By inserting in
sub-item (b) after the letters
“N.E.I.” the words “; also Soap Substitutes and Compounded Detergents
for washing and cleansing purposes”
|
101.
By adding to the item a new sub-item as follows:—
|
“(c) Unground, for manufacture of Curry
Paste or Powder under Departmental By-laws................................................per
lb.
| 1d.” |
Division V.—Textiles, Felts and Furs,
and Manufactures thereof, and Attire. |
106.
By omitting the whole of sub-item (a),
and inserting in its stead the following sub-item:—“(a) N.E.I., for the human body, partly or wholly made up,
including materials cut into shape therefor; also Looping for Boots and
Labels and Hangers for Coats and other textile goods, plain, printed, or
having woven lettering or ornamental designs, whether in the piece or
otherwise.................................................................................... ad
val.
| 40 per cent. | 35 per cent.” |
107.
By omitting the whole item. |
108.
By omitting from the item the words “107 or 134” and inserting in their stead
the words “106 or 110”.
|
110.
By omitting the whole item and inserting in its stead the following item:—
|
“110.
Feathers, Dressed, including Feathers made up into trimmings; also Natural
Birds and Wings............................................ ad
val.
| 30 per cent. | 25 per cent.” |
114.
By omitting from the item the words “Flannels, whether plain fancy or
printed, including Domett containing wool;”
|
115.
By inserting in the item after the word “any” the word “textile”
|
116.
By omitting the whole item and inserting in its stead the following item:—
|
“116.
Articles of Coir, viz.:—Mats, Matting, and Fenders .................................................................................... ad
val.
| 25 per cent. | 20 per cent.” |
117.
By inserting in the item before the word “Cosies” the letter “(a)” and by adding a new sub-item—
|
“(b) Cotton or Linen Handkerchiefs and
Serviettes........ad val.
| 25 per cent. | 20 per cent. 21st |
and on and after 21st December, 1911 |
30 per cent. | 25 per cent.” |
Import
Duties—continued.
Tariff Items. | General Tariff. | Tariff on Goods the Produce or Manufacture of the
United Kingdom. |
Division V.—Textiles, Felts and Furs,
and Manufactures thereof, and Attire—continued. |
123.
By inserting in the item new sub-item as follows:— |
“(h) Cotton and Linen Piece Goods
defined otherwise than by printing or dyeing for cutting up for the
manufacture of hemmed or hem-stitched Handkerchiefs or Serviettes........................ad
val.
| 5 per cent. | Free” |
126.
By omitting from the item the words “Collar Check; Collar Cloth” and
inserting in their stead the words “Collar Check and Collar Cloth 36 inches
and over in width”
|
134.
By inserting in sub-item (a)
after the words “Badges n.e.i.;” the words “Braids n.e.i.;”
|
By omitting from
sub-item (a) the words “Natural
Birds and Wings;”
|
By omitting from
sub-item (b) the semicolons
after the words “Buckles”, “Clasps”, “Slides” and “Buttons”, and inserting
commas in their stead.
|
By inserting in
sub-item (b) a comma after the
word “Fringes”
|
By omitting from
sub-item (b) the words “Braids
n.e.i.;” and inserting in their stead the following words:—
|
“Cotton
Featherstitch Braids; Plain Braids (other than Cotton Featherstitch) of one
colour and not exceeding three inches in width, but not including braids
containing gold silver or tinsel threads;”
|
By omitting from
sub-item (b) as on and after
21st December, 1911, the words “Gimp n.e.i.;”
|
Division VI.—Metals and Machinery. |
139. By
inserting in sub-item (g) before
the word “Fittings” the word “Service”.
|
141.
By omitting the present sub-item (c)
and inserting in its stead the following sub-item:—
|
“(c) Primus and other similar heating
lamps..........................ad val.
| 20 per cent.” |
147.
By inserting in sub-item (a)
after the word “Grain)” the letters “n.e.i.”
|
148.
By inserting in the item after the word “Refrigerators” the words “other than
for household use”.
|
152.
By inserting in sub-item (a)
after the word “Cultivators” the words “; Handworked Seed Drills”
|
153.
By omitting the whole item and inserting in its stead the following item:—
|
“153.
Cutlery, n.e.i., Forks, Spoons, and Knife Sharpeners, including the articles
named when plated or silver ferruled, but not including any article otherwise
partly or wholly made of gold or silver.......................................................................................... ad
val.
| 15 per cent. | 10 per cent.” |
157.
By omitting the whole item and inserting in its stead the following item:—
|
“157.
Tanks not exceeding 400 gallons in capacity, whether imported empty or as
containers of............................................................... goods
| Free” |
Import Duties—continued.
Tariff Items. | General Tariff. | Tariff on Goods the Produce or Manufacture of the
United Kingdom. |
Division VI.—Metals and Machinery—continued. |
163. By omitting
from the item the words “and Parts thereof”.
|
164.
By omitting from the item the words “not including motive power, Engine
Combination or Power Connexions, if any”
|
By omitting from
the item the words “, Jewellers’ Polishing Lathes”
|
165.
By omitting from sub-item (a)
the words “, and parts thereof,”
|
169.
By omitting the whole item. |
170.
By omitting the whole of sub-item (c). |
By omitting the
whole of sub-item (d) and
inserting in its stead the following sub-item:—
|
“(d) Kettles and Kitchen Cooking
Utensils (but not including Stoves) of Cast Iron (tinned or plain) Aluminium
or Nickel...........
| Free” |
172.
By inserting in the item after the word “Brasswork” the word “Bronzework”.
|
177.
By omitting the first line of the item and inserting in its stead the
following words:—”Electrical Machines and Appliances:—”
|
By
adding at the end of sub-item (a)
the words “and on and after 21st December, 1911..................................................................... ad
val.
| 25 per cent. | 20 per cent.” |
By
adding at the end of sub-item (b)
the words “and on and after 21st December, 1911..................................................................... ad
val.
| 17½ per cent. | 12½ per cent.” |
By omitting the
whole of sub-item (g)
|
178.
By omitting the whole of sub-item (a)
and inserting in its stead the following sub-item:—
|
“(a) Electroliers; Gasaliers;
Chandeliers; Pendants; Brackets; Zinc Tubing......................................................................................... ad
val.
| 30 per cent. | 25 per cent.” |
By
omitting the whole of sub-item (b)
and inserting in its stead the following sub-item:—
|
“(b) (1) Gas Meters................................................................... ad
val.
| 20 per cent. | 15 per cent. |
(2)
Parts of Gas Meters as prescribed by Departmental
By-laws....................................................ad val.
| 5 per cent. | Free” |
179.
By inserting in the item the letter “(a)”
before the word “Accumulators”
|
By omitting from
the sub-item (a) the words “Arc
Lamp Carbons;”
|
By adding a new
sub-item as follows:—
|
“(b) Arc Lamp Carbons........................................................... ad
val.
| 10 per cent. | Free” |
182.
By omitting from the item after the word “diameter” the word “including”
|
189.
By inserting in the item after the word “Tubes” the words “and Rods”
|
191.
By inserting in the item after the word “Rods” the word “(plain)”
|
Import Duties—continued.
Tariff Items. | General Tariff. | Tariff on Goods the Produce or
Manufacture of the United Kingdom. |
Division VI.—Metals and Machinery—continued. |
195. By
inserting in the item after the word “Rods” the word “(plain)”
|
198.
By inserting in the item after the word “Rod” the word “(plain)”
|
206.
By inserting in the item after the words “hooks and eyes” the words “for
apparel,”
|
224.
By inserting in the item after the word “empty” the words “but not including
Tubes having printed paper attached thereto”
|
227.
By omitting from the item after the word “(plain)” the word “, and” and
inserting in the item after the word “(plain)” a semicolon.
|
By inserting in
the item after the words “Zinc Sheets” the words “in size not less than 7
feet by 3 feet or its equivalent”
|
By omitting the
words “, for meat safes and covers”
|
229.
By omitting from sub-item (d)
the words “, and Parts”
|
Division VII.—Oils, Paints, and
Varnishes. |
230. By
inserting in the item after the words “Furniture Oils, Pastes, and Polishes;”
the words “Floor Polishes;”
|
231.
By inserting in the item before the word “Graphite” the letter “(a)”
|
By adding a new
sub-item as follows:—
|
“(b) French Chalk and other preparations
of Steatite, n.e.i. ad val.
| 25 per cent. | 20 per cent.” |
234.
By omitting the whole of sub-items (f)
(g) (h) and (i)
and inserting in their stead the following sub-items:—
|
“(f) Vegetable Oils, Edible, including
Salad, Cooking and Fish-frying
Oils..........................................................per gallon
| 2s. |
(g) Vegetable Oils, Edible, n.e.i.,
when denaturated as prescribed by Departmental By-laws.................per
gallon
| 6d. |
(h) China, Sesame and Soya Bean Oils,
when denaturated as prescribed by Departmental By-laws.................................
| Free |
(i) Castor; Turkey Red Oil; Commercial
Oleic Acid; Linseed, Tung and other Vegetable Paint Oils.................per
gallon
| 6d.” |
By omitting the
whole of sub-item (k) and
inserting in its stead the following sub-item:—
|
“(k) Mineral and Coal Tar, viz.—Naphtha,
Benzine, Benzoline, Gasoline, Pentane, Petrol, Turpentine Substitutes, and
all Petroleum Spirit under 790 gravity.................. per
gallon
| ¾d | ½d.” |
By omitting the
whole of sub-item (n)
|
By omitting the
whole of sub-item (o)
|
By inserting in
sub-item (p) after the word
“Petroleum” the word “Burning”
|
Import
Duties—continued.
Tariff Items. | General Tariff. | Tariff on Goods the Produce or Manufacture of the
United Kingdom. |
Division VII.—Oils, Paints, and
Varnishes—continued. |
235. By
inserting in the item after the words “Cloth Oil” the words “for use in the
manufacture of Textile Goods, as prescribed by Departmental By-laws”
|
By omitting from
the item the words “China Oil when denaturated as prescribed by Departmental
By-laws;”
|
236.
By omitting the whole of sub-item (b)
and inserting in its stead the following sub-item:—
|
“(b) Ground in liquid in packages
containing 14 lb. and under; Paints and Colours prepared for use; and Tattoo
Oil............... per cwt.
| 6s. | 6s. |
or ad val. | 20 per cent. | 15 per cent. |
whichever
rate returns the higher duty.”
|
By
omitting the whole of sub-item (g)
and inserting in its stead the following sub-item:—
|