Customs Tariff 1921 (Cth)

 

CUSTOMS TARIFF.

 

No. 25 of 1921.

An Act relating to Duties of Customs.

[Assented to l6th December, 1921.]

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.

1. This Act may be cited as the Customs Tariff 1921.

Incorporation.

2. The Customs Act 1901–1920 shall be incorporated and read as one with this Act.

Definitions.

3. In this Act, except where otherwise clearly intended—

“the Tariff” means the Customs Tariff proposed in the Parliament on the twenty-fourth day of March One thousand nine hundred and twenty;

“Tariff alteration” means any alteration of the Tariff since proposed in the Parliament;

“the Tariff Board” means the Tariff Board appointed in pursuance of the Tariff Board Act 1921.

Headings of Divisions not to affect interpretation.

4. The headings of the respective Divisions in the Schedule are used solely for convenience of classification, and shall not in any way affect the interpretation of the Tariff.

Time of imposition of Duties.

5. The time of the imposition of the Duties of Customs imposed by this Act is the twenty-fifth day of March One thousand nine hundred and twenty at nine o’clock in the forenoon, reckoned according to the standard time in the State of Victoria and this Act shall be deemed to have come into operation at that time.

 

Imposition of Duties.

6. The duties of Customs specified in the Schedule are hereby imposed in accordance with the Schedule as from the time of the imposition of such duties or such later dates as are mentioned in the Schedule in regard to any particular Items, and such duties shall be deemed to have been imposed at such time and dates, and shall be charged, collected and paid to the use of the King for the purposes of the Commonwealth on all goods dutiable under the Schedule imported into Australia after the time when such duties are deemed to have been imposed, or before such time if not entered for home consumption until after such time.

Validation of Collections under Tariff proposals.

7. All duties of Customs collected pursuant to the Tariff or any Tariff alteration shall be deemed to have been lawfully imposed and collected.

Application of British Preferential Tariff to United Kingdom.

8. The rates of duty set out in the Schedule in the column headed “British Preferential Tariff” shall apply to goods the produce or manufacture of the United Kingdom, subject to the condition that the goods have been shipped in the United Kingdom to Australia, and have not been transhipped, or, if transhipped, then only if it is proved to the satisfaction of the Collector that the intended destination of the goods, when originally shipped from the United Kingdom, was Australia.

Power to apply British Preferential Tariff or Intermediate Tariff to British Dominions or foreign countries.

9.—(1.) Subject to this section, the provisions of the British Preferential Tariff may be applied wholly or in part to any part of the British Dominions, and the provisions of the Intermediate Tariff may be applied wholly or in part to any part of the British Dominions or to any foreign country.

(2.) The application of the British Preferential Tariff or the Intermediate Tariff in pursuance of the last preceding sub-section shall be by means of a proclamation which shall specify the extent to which and the time from which the Tariff shall apply, and thereafter, so long as the proclamation remains in force, the British Preferential Tariff or the Intermediate Tariff, as the case may be, shall apply, in accordance with the tenor of, and to the extent specified in, the proclamation, to goods the produce or manufacture of that part of the British Dominions or of that foreign country which are shipped in that part or country, as the case may be, to Australia, and have not been transhipped, or, if transhipped, then only if it is proved to the satisfaction of the Collector that the intended destination of the goods, when originally shipped from that part or country, as the case may be, was Australia.

(3.) A proclamation shall not be issued under the last preceding sub-section until—

(a) the Minister has referred to the Tariff Board the question whether, having regard to the reciprocal benefits which have been or will be granted to Australia by that part of the British Dominions or that foreign country, as the case may be, it is desirable in the interests of the Commonwealth that the British Preferential Tariff

 

or the Intermediate Tariff should apply to the part or foreign country, as the case may be, and if so the extent to which it should so apply, and the Tariff Board has reported thereon; and

(b) each House of the Parliament has by resolution agreed that the application is, to the extent specified in the resolution, desirable in the interests of the Commonwealth,

nor except in accordance with the resolution of each House of the Parliament.

(4.) A proclamation issued in pursuance of the preceding provisions of this section shall not be revoked or varied unless—

(a) the Minister has referred to the Tariff Board the question whether it is desirable in the interests of the Commonwealth that the British Preferential Tariff or the Intermediate Tariff, as the case may be, should cease to apply to that part of the British Dominions or that foreign country, or whether its application should be varied, and the Tariff Board has reported thereon; and

(b) each House of the Parliament has by resolution agreed that it is desirable that the Tariff should cease to apply, or that its application should be varied to the extent specified in the resolution,

nor shall any such proclamation be varied except in accordance with the resolution of each House of the Parliament.

(5.) Upon the revocation of a proclamation issued in pursuance of this section, the British Preferential Tariff or the Intermediate Tariff, as the case may be, shall cease to apply to the part of the British Dominions or the foreign country, as the case may be.

(6.) Upon the variation of a proclamation issued in pursuance of this section, the proclamation as varied shall, from the date of the variation, have full force and effect as if it had in the first place been issued as so varied.

Application of General Tariff

10.The rates of duty set out in the Schedule in the column headed “General Tariff” shall, subject to this Act, apply to all goods to which the rates set out in either of the columns headed “British Preferential Tariff” or “Intermediate Tariff” do not apply.

Deferred duties.

11.—(1.) If the Tariff Board certifies to the Minister that any goods in the Schedule, upon which a deferred duty is imposed, will not be made or produced in Australia in reasonable quantities and of satisfactory quality on or immediately after the date specified in the Schedule for the collection of the duty, the Minister may, by notice published in the Gazette, defer the duty from time to time until the date specified by the Tariff Board as being the date by which in its opinion the goods will be made or produced in Australia in reasonable quantities and of satisfactory quality.

(2.) In this section “deferred duty” means a duty provided in the Schedule to operate on and after a date subsequent to the date of assent to this Act.

 

Repeal of Acts.

12. (1.) The undermentioned Acts are hereby repealed, as from the time when this Act is deemed to have come into operation, namely:—

Customs Tariff 1908 (No. 7 of 1908).

Customs Tariff Amendment 1908 (No. 13 of 1908).

Customs Tariff 1910 (No. 39 of 1910).

Customs Tariff 1911 (No. 19 of 1911).

(2.) The Customs Tariff Validation Act 1917 (No. 6 of 1917) and the Customs Tariff Validation Act 1919 (No. 17 of 1919) shall cease, as from the time when this Act is deemed to have come into operation, to apply to the demanding and collection of duties of Customs pursuant to any Tariff proposals other than the proposals relating to the Tariff on goods imported from, and the produce or manufacture of, the Union of South Africa.

Cessation of operation of certain Tariff proposals.

13.The undermentioned Tariff proposals shall be deemed to have ceased to have effect as from the time when this Act is deemed to have come into operation, namely:—

The Tariff proposals proposed in the House of Representatives on the following dates, namely:—

3rd December, 1914—(Relating to the Tariff on goods other than those imported from, and the produce or manufacture of, the Union of South Africa);

12th December, 1914;

9th June, 1915;

12th November, 1915;

10th August, 1917;

26th September, 1917; and

25th September, 1918—(Relating to the Tariff on goods other than those imported from, and the produce or manufacture of, the Union of South Africa.)

Validation of collection of certain higher duties.

14.Notwithstanding anything contained in this Act, where the duty which would be payable on any goods under any Act repealed by sub-section (1.) of section twelve of this Act or under the Tariff proposals specified in section thirteen of this Act is higher than the duty payable on the goods under this Act, such higher duty, or, if more than one, the highest duty, shall be charged, collected and paid to the use of the King for the purposes of the Commonwealth, on all such goods entered for home consumption prior to the date of assent to this Act, and no refund shall be given of any duty paid or. deposited at such higher or highest rate, as the case may be:

Provided that no higher duty than that set out in the Schedule shall, in pursuance of this section, be charged on any goods, entered for home consumption prior to the date of assent to this Act, on which, with the consent of the Minister, a duty lower than the higher or highest duty authorized by this section was paid or deposited at the time of such entry.

 

Saving of South African Preference.

15.This Act shall not affect the provisions of the Customs Tariff (South African Preference) 1906 (No. 17 of 1906), the Tariff proposals proposed in the House of Representatives on the following dates, namely:—

3rd December, 1914—(Relating to the Tariff on goods imported from, and the produce or manufacture of, the Union of South Africa); and

25th September, 1918—(Relating to the Tariff on goods imported from, and the produce or manufacture of, the Union of South Africa),

and the duties imposed by that Act. and those proposals shall continue to be collected in accordance with that Act and those proposals:

Provided that no higher duty shall be payable under that Act or those proposals on any goods than the duty under the General Tariff in this Act:

Provided further that no duty shall be payable under that Act or those proposals on any goods which under the General Tariff in this Act are free of or exempt from duty.

 

THE SCHEDULE.

 

THE CUSTOMS TARIFF.

(1) All imitations to be dutiable at the rate chargeable on the goods they imitate, unless such rate is less than the rate which would otherwise be chargeable on the imitations.

(2) “Proof” or “Proof Spirit” means spirit of a strength equal to that of pure ethyl alcohol compounded with distilled water so that the resultant mixture at a temperature of 60° Fahrenheit has a specific gravity of 0·91976 as compared with that of distilled water at the same temperature.

(3) The term “Iron” includes Steel.

(4) “Wool” or “Woollen” includes all manufactures of wool or hair or combinations thereof.

(5) “N.E.I.” means “not elsewhere included.”

(6) “Departmental By-law” means By-law made by the Minister, and published in the Gazette.

(7) Unless the Tariff otherwise provides or the Minister otherwise directs, any article composed of two or more materials shall be deemed for the purpose of classification to be composed wholly of the material of chief value in the article, provided that when the respective materials are of equal value the article shall be deemed for the aforesaid purpose to be composed wholly of the material that would make the article liable to the higher or highest rate of duty.

(8) 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.

(9) “Non-spirituous” means free from spirit or containing not more than two per cent of proof spirit.

(10) “Spirituous” means containing more than two per cent of proof spirit.

 

IMPORT DUTIES.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
DIVISION I.—ALE, SPIRITS, AND BEVERAGES.
1. Ale and other Beer, Porter, Cider and Perry, spirituous:—
(a) In bulk----------------------------------------------------- per gallon	2s.	2s. 3d.	2s. 6d.
And on and after 17th September, 1920
per gallon	2s. 6d.	2s. 9d.	3s.; and on and after 14th October, 1921, 4s.
(b) In bottle*-------------------------------------------------- per gallon	2s. 6d.	2s. 9d.	3s.
And on and after 17th September, 1920
per gallon	3s.	3s. 3d.	3s. 6d.; and on and after 14th October, 1921, 6s.
* Six reputed quarts or twelve reputed pints or twenty-four reputed half-pints to be charged as one gallon.
2. Ale and other Beer, Porter, Cider and Perry, non-spirituous
ad val.	25 per cent.	30 per cent.	30 per cent.
3. Spirits;  and spirituous liquors, n.e.i.:—
Spirits in cases of two gallons and under, to he charged as two gallons; over two gallons and not exceeding three gallons as three gallons; over three gallons, and not exceeding four gallons, as four gallons; and so on, provided that small bottles or vials of liquor intended for samples or other special purposes only may he entered at actual measurement.
				(a) Brandy—
				(1) When not exceeding the strength of proof
per gallon	27s.	27s.	28s.
And on and after 17th September, 1920
per gallon	30s.	30s.	31s.
(2) When exceeding the strength of proof
per proof gallon	27s.	27s.	28s.
And on and after 17th September, 1920
per proof gallon	30s.	30s.	31s.
(b) Whisky, including Liqueur Whisky—
(1) When not exceeding the strength of proof
per gallon	27s.	29s.	30s.
And on and after 17th September, 1920
per gallon	30s.	32s.	33s.
(2) When exceeding the strength of proof
per proof gallon	27s.	29s.	30s.
And on and after 17th September, 1920
per proof gallon	30s.	32s.	33s.
(c) Gin, Liqueurs, and Bitters—
(1) When not exceeding the strength of proof
per gallon	27s.	28s.	29s.
And on and after 17th September, 1920
per gallon	30s.	31s.	32s.
(2) When exceeding the strength of proof
per proof gallon	27s.	28s.	29s.
And on and after 17th September, 1920
per proof gallon	30s.	31s.	32s.
And on and after 14th May, 1921
(c) (1) Gin, distilled wholly from barley malt, grain, grape wine or fruit, and certified in the prescribed form by the competent Government official in the country of production to be Gin, distilled wholly from barley malt, grain, grape wine or fruit; Liqueurs and Bitters—
(a) When not exceeding the strength of proof
per gallon	30s.	31s.	32s.

 

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division I.—Ale, Spirits, and Beverages—continued.
3. Spirits, &c.—continued.
(c) (1) Gin—continued.
(b) When exceeding the strength of proof
per proof gallon	30s.	31s.	32s.
(c) (2) Gin, n.e.i.—
(a) When not exceeding the strength of proof
per gallon	31s.	32s.	33s.
(b) When exceeding the strength of proof
per proof gallon	31s.	32s.	33s.
(d) Rum, pure, distilled wholly from sugar, sugar syrup, molasses, or the refuse of sugar cane, by a pot-still or similar process at a strength not exceeding 45 per cent. over proof and certified in the prescribed form by the competent Government official in the country of production to be pure Rum distilled wholly from sugar, sugar syrup, molasses, or the refuse of sugar cane, under the conditions specified—
(1) When not exceeding the strength of proof
per gallon	27s.	28s.	28s.
And on and after 17th September, 1920
per gallon	30s.	31s.	31s.
(2) When exceeding the strength of proof
per proof gallon	27s.	28s.	28s.
And on and after 17th September, 1920
per proof gallon	30s.	31s.	31s.
(e) Blended Rum, distilled wholly from sugar, sugar syrup, molasses, or the refuse of sugar cane, containing not less than 25 per cent. of pure spirit which has been separately distilled from sugar, sugar syrup, molasses, or the refuse of sugar cane, by a pot-still or similar process at a strength not exceeding 45 per cent. over proof and certified in the prescribed form by the competent Government official in the country of production to be Rum distilled wholly from sugar, sugar syrup, molasses, or the refuse of sugar cane, under the conditions specified and so blended—
(1) When not exceeding the strength of proof
per gallon	28s.	29s.	29s.
And on and after 17th September, 1920
per gallon	31s.	32s.	32s.
(2) When exceeding the strength of proof
per proof gallon	28s.	29s.	29s.
And on and after 17th September, 1920
per proof gallon	31s.	32s.	32s.
(f) Spirit of strength not less than 65 per cent. over proof, denatured, or to be denatured prior to delivery:—
(1) The produce of Papua or of any island or territory belonging to or administered under mandate by the Commonwealth, may, subject to conditions as prescribed by Departmental By-laws, be delivered for use as motor fuel on payment of duty at 1d. per gallon.

 

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division I.—Ale, Spirits, and Beverages—continued.
3. Spirits, &c.—continued.
(f) Spirit of strength, &c.—continued.
(2) N.E.I., as prescribed by Departmental By-laws-- per gallon	1s.	1s.	1s.
(g) Other—
(1) When not exceeding the strength of proof
per gallon	40s.	40s.	40s.
And on and after 17th September, 1920
per gallon	43s.	43s.	43s.
(2) When exceeding the strength of proof
per proof gallon	40s.	40s.	40s.
And on and after 17th September, 1920
per proof gallon	43s.	43s.	43s.
4. Amylic Alcohol and Fusel Oil------------------------------------- per gallon	27s.	28s.	28s.
And on and after 17th September, 1920
per gallon	30s.	31s.	31s.
5. Collodion------------------------------------------------------------- per gallon	5s.	6s. 6d.	7s. 6d.
6. Wood Naphtha, Methyl Alcohol, and Acetone------------------ per gallon	1s.	1s. 6d.	1s. 6d.
And on and after 8th July, 1921
(a) Wood Naphtha and Methyl Alcohol--------------------- per gallon	2s.	2s. 6d.	3s.
(b) Acetone----------------------------------------------------------- ad val.	30 per cent.	35 per cent.	40 per cent.
7. Bay Rum-------------------------------------------------------------- per gallon	30s.	32s. 6d.	35s.
And on and after 17th September, 1920
per gallon	33s.	35s. 6d.	38s.
8. Perfumed Spirits----------------------------------------------------- per gallon	35s.	37s. 6d.	40s.
or ad val.	35 per cent.	40 per cent.	45 per cent.
whichever rate returns the higher duty
And on and after 17th September, 1920
per gallon	38s.	40s. 6d.	43s.
or ad val.	35 per cent.	40 per cent.	45 per cent.
whichever rate returns the higher duty
And on and after 14th May, 1921

per gallon	40s.	45s.	50s.
or ad val.	20 per cent.	25 per cent.	30 per cent.
whichever rate returns the higher duty
And on and after 14th October, 1921
per gallon	40s.	45s.	50s.
and ad val.	20 per cent.	25 per cent.	30 per cent.
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	6s. 9d.	7s.	7s.
And on and after 17th September, 1920
per gallon	7s. 6d.	7s. 9d.	7s. 9d.
(b) More than 25 per cent., but not more than 50
per cent. of proof spirit--------------------------------- per gallon	13s. 6d.	14s.	14s.
And on and after 17th September, 1920
per gallon	15s.	15s. 6d.	15s. 6d.
(c) More than 50 per cent., but not more than 75 per
cent. of proof spirit-------------------------------------- per gallon	20s. 3d.	21s.	21s.
And on and after 17th September, 1920
per gallon	22s. 6d.	23s. 3d.	23s. 3d.

 

Import Duties—continued.

Tariff Items	British Preferential Tariff.	Intermediate Tariff.	General Tariff
Division I.—Ale, Spirits, and Beverages—continued.
9. Spirituous Preparations—continued.
(d) More than 75 per cent. of proof spirit, but not over
proof----------------------------------------------------- per gallon	27s.	28s.	28s
And on and after 17th September, 1920
per gallon	30s.	31s.	31s.
(e) Over proof-------------------------------------------- per proof gallon	27s.	28s.	28s.
And on and after 17th September, 1920
per proof gallon	30s.	3ls.	31s.
And on and after 14th October, 1921
9. Spirituous Preparations, viz.:—Essences, Fruit Ethers Aromas and Flavours, Fluid Extracts, Sarsaparilla, Tinctures, Infusions, Limejuice and other Fruit Juices and Fruit Syrups, containing—
(a) Not more than 25 per cent. of proof spirit------------- per gallon	7s. 6d.	7s. 9d.	7s. 9d.
(b) More than 25 per cent., but not more than 50 per cent. of proof spirit per gallon	15s.	15s. 6d.	15s. 6d.
(c) More than 50 per cent., but not more than 75 per cent. of proof spirit per gallon	22s. 6d.	23s. 3d.	23s. 3d.
(d) More than 75 per cent. of proof spirit, but not over proof per gallon	30s.	31s.	31s.
(e) Over proof--------------------------------------------- per proof gallon	30s.	31s.	31s.
10. Ethers and Chloroform, viz.:—
(a) Sulphuric Ether, Anaesthetic Ether n.e.i., Ether Purificatus, and Chloroform, containing not more than 5 per cent. of proof spirit per gallon	6s.	7s. 6d.	8s.
(b) N.E.I., containing not more than 5 per cent. of proof spirit ad val.	15 per cent.	20 per cent.	25 per cent
(c) Containing more than 5 per cent. of proof spirit
per gallon	27s.	28s.	28s.
And on and after 17th September, 1920
per gallon	30s.	31s.	31s.
(d) Ethyl Chloride, spirituous or non-spirituous
per fluid ounce	1s. 3d.	1s. 9d.	2s.
11. (a) Amyl Acetate and Ethyl Acetate, non-spirituous------------ ad val.	35 per cent.	40 per cent.	45 per cent.
(b) Ethereal Fruit Essences and Artificial Fruit Essences Ethers Aromas and Flavours, non-spirituous, n.e.i.
ad val.	20 per cent.	25 per cent.	30 per cent
12. Wine, Sparkling*-------------------------------------------------- per gallon	25s.	25s.	28s.
* Three magnums, six reputed quarts, twelve reputed pints, or twenty-four reputed half-pints to be charged as one gallon.
13. Wine, Still (including Medicated and Vermouth):—
(a) In bulk-------------------------------------------------------- per gallon	12s. 6d.	12s. 6d.	14s.
(b) In bottle ----------------------------------------------------- per gallon	15s.	15s.	18s.
(c) Containing more than 35 per cent. of proof spirit—for each 1 per cent. of proof spirit over 35 per cent. up to and including 40 per cent. --------------------------------------------- Additional per gallon	9d.	9d.	1s.
(d) Containing more than 40 per cent. of proof spirit
per gallon	27s.	28s.	28s.
And on and after 17th September, 1920
per gallon	30s.	31s.	31s.
six reputed quarts, twelve reputed pints, or twenty-four reputed half-pints to he charged as one gallon.

 

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division I.—Ales, Spirits, and Beverages—continued.
Wine (Grape), unfermented------------------------------------------ per gallon	3s.	3s.	3s.
Wine, n.e.i., including Sake, Ginger, and Prune Wines; and Wines (other than Grape); containing:—
(a) Not more than 25 per cent. of proof spirit------------ per gallon	6s. 6d.	6s. 9d.	6s. 9d.
And on and after 17th September, 1920
per gallon	7s. 6d.	7s. 9d.	7s. 9d.
(b) More than 25 per cent., but not more than 50 per
cent. of proof spirit--------------------------------- per gallon	13s.	13s. 6d.	13s. 6d
And on and after 17th September, 1920
per gallon	15s.	15s. 6d.	15s. 6d.
(c) More than 50 per cent. of proof spirit----------------- per gallon	27s.	28s.	28s.
And on and after 17th September 1920
per gallon	30s.	31s.	31s.
Limejuice and other Fruit Juices n.e.i., and Fruit Syrups, and liquid substitutes therefor, non-spirituous:—
(a) In bulk----------------------------------------------------- per gallon	1s. 3d.	1s. 6d.	1s. 6d.
(b) In bottle---------------------------------------------------- per gallon	2s.	2s. 3d.	2s. 3d.
And on and after 14th October, 1921
(a) In bulk----------------------------------------------------- per gallon	1s. 6d.	1s. 9d.	1s. 9d.
(b) In bottle---------------------------------------------------- per gallon	2s. 6d.	2s. 9d.	2s. 9d.
Table Waters (Aerated or Mineral), and preparations n.e.i. packed for household use for the production thereof; preparations n.e.i. for compounding non-alcoholic beverages------------------------------------------------------ ad val.	25 per cent.	35 per cent.	40 per cent.
DIVISION II.—TOBACCO AND MANUFACTURES THEREOF.
Tobacco, unmanufactured----------------------------------------------- per lb.	4s. 8d.	4s. 8d.	4s. 8d.
And on and after 17th September, 1920
per lb.	5s. 4d.	5s. 4d.	5s. 4d.
Tobacco, unmanufactured, entered to be locally manufactured into Tobacco or Cigarettes—to be paid at the time of removal to the factory:—
(a) Unstemmed----------------------------------------------------- per lb.	2s.	2s.	2s.
(b) Stemmed, or partly stemmed, or in strips------------------ per lb.	2s. 6d.	2s. 6d.	2s. 6d.
Tobacco, cut, n.e.i.-------------------------------------------------------- per lb.	4s. 11d.	4s. 11d.	4s. 11d.
And on and after 17th September. 1920
per lb.	5s. 7d.	5s. 7d.	5s. 7d.
Tobacco, manufactured n.e.i., including the weight of tags, labels, and other attachments---------------------------------------------------------- per lb.	4s. 8d.	4s. 8d.	4s. 8d.
And on and after 17th September, 1920
per lb.	5s. 4d.	5s. 4d.	5s. 4d.
Cigarettes, including weight of cards and mouth-pieces contained in inside packages; Fine Cut Tobacco, suitable for the manufacture of Cigarettes per lb.	10s. 6d.	11s.	11s.
And on and after 17th September, 1920
per lb.	11s. 6d.	12s.	12s.
Tobacco, unmanufactured, entered to be locally manufactured into Cigars—to be paid at the time of removal to the factory:—
(a) Unstemmed----------------------------------------------------- per lb.	2s. 6d.	2s. 6d.	2s. 6d.
(b) Stemmed, or partly stemmed, or in strips------------------ per lb.	3s.	3s.	3s.

 

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division II.—Tobacco and Manufactures thereof—continued.
24. Cigars, including the weight of bands and ribbons--------------- per lb.	10s.	11s.	11s.
And on and after 17th September, 1920
per lb.	11s.	12s.	12s.; and of and after 14th October, 1921 13s.
25. Snuff-------------------------------------------------------------------- per lb.	6s. 6d.	6s. 6d.	6s. 6d.
26. Tobacco destroyed for manufacture of Sheepwash or other purposes, as prescribed by Departmental By-laws	Free	Free	Free
DIVISION III.—SUGAR.
27. Glucose per cwt.	8s.	8s.	8s.
And on and after 14th May, 1921
per cwt.	12s.	12s.	12s.
28. Sugar, the produce of Sugar-cane----------------------------------- per cwt.	6s.	6s.	6s.
29. Invert Sugar and Invert Syrup, including Brewers’ Priming Sugars-------------------------------------------------------------- per cwt.	6s.	6s.	6s.
30. Sugar, n.e.i.------------------------------------------------------------ per cwt.	10s.	10s.	10s.
31. Golden Syrup and Sugar Syrups, n.e.i.---------------------------- per cwt.	3s.	3s.	3s.
32. Molasses--------------------------------------------------------------------	Free	Free	Free
DIVISION IV.—AGRICULTURAL PRODUCTS AND GROCERIES.
33. Animal Foods, n.e.i.-------------------------------------------------- per cental	2s.	2s.	2s
34. Animals, living (except for stud purposes), viz.:—
(a) Sheep---------------------------------------------------------- per head	2s.	2s.	2s.
(b) Pigs------------------------------------------------------------ per head	5s.	5s.	5s.
(c) Horned Cattle------------------------------------------------- per head	10s.	10s.	10s.
(d) Horses--------------------------------------------------------- per head	10s.	10s.	10s.
And on and after 14th October, 1921
34. Animals, living, viz.:—
(a) Sheep------------------------------------------------------------------------	Free	Free	Free
(b) Pigs--------------------------------------------------------------------------	Free	Free	Free
(c) Horned Cattle---------------------------------------------------------------	Free	Free	Free
(d) Horses----------------------------------------------------------------------	Free	Free	Free
35. Annatto, liquid and solid, in packages over 1.1b. net	Free	Free	Free
36. Arrowroot:—
(a) Packed for household use--------------------------------------- per lb.	1½d.	1½d.	1½d.
(b) N.K.I.--------------------------------------------------------------- per lb.	1d.	1d.	1d.
37. Bacon and Hams, partly or wholly cured----------------------------- per lb.	3d.	4d.	4d.
38. Biscuits-------------------------------------------------------------------- per lb.	1½d.	2d.	2d.
39. Blue, Laundry------------------------------------------------------------ per lb.	2d.	2d.	2d.

 

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division IV.—Agricultural Products and Groceries.—continued.
40. Broom Corn Millet and Rice Straw---------------------------- per cental	4s.	4s.	4s.
And on and after 19th May, 1921
per cental	8s.	8s.	8s.
41. (a) Butter and Cheese------------------------------------------------ per lb.	3d.	3d.	3d.
(b) Butter substitutes as prescribed by Departmental By-laws
per lb.	3d.	3d.	3d.
42. Candles, Tapers, and Night Lights:—
(a) Wax, wholly or in part------------------------------------------- per lb.	1½d.	2d.	2d.; and on and after 19th May 1921, 2½d.
(b) N.E.I.--------------------------------------------------------------- per lb.	1d.	1½d.	1½d.; and on and after 19th May 1921, 2d.
43. Coffee and Chicory:—
(a) Raw and kiln dried----------------------------------------------- per lb.	3d.	3d.	3d.
(b) Roasted, or ground; in liquid form; or mixed with milk or other substance---------------------------------------------------------------------- per lb.	6d.	6d.	6d.
(c) Substitutes--------------------------------------------------------- per lb.	6d.	6d.	6d.
44. Confectionery, Cocoa and Chocolate, viz.:—
(a) Cocoa Beans, whole or broken, raw; Cocoa shells, raw	Free	Free	Free
(b) (1) Cocoa Beans Shells and Nibs, roasted; Cocoa Mass Paste or Slab, unsweetened-------------------------------------------------- per lb.	½d.	¾d.	¾d.
(2) Cocoa Mass Paste or Slab, sweetened--------------------- per lb.	3d.	3½d.	3½d.
or ad val.	30 per cent.	40 per cent.	40 per cent.
whichever rate returns the higher duty
(c) Cocoa Butter and substitutes therefor; Caramel; Caramel Paste and Caramel Butter--------------------------------------------------------------- per lb.	1½d.	2d.	2d.
(d) Cocoa and Chocolate, for potable use, in powdered or granulated form---------------------------------------------------------------------- per lb.	3d.	4d.	5d.
(e) Confectionery, n.e.i., including Cocoa and Chocolate prepared for edible use, or potable use (not in powdered or granulated form); Bon-bons and mixed packets of Confectionery containing trinkets (gross weights); Sugar Candy; Medicated Confectionery; Cachous; and Crystallized or Candied Fruits---------------------------------------------------------------------- per lb.	3d.	3½d.	3½d.
or ad val.	35 per cent.	45 per cent.	45 per cent.
whichever rate returns the higher duty
(f) Confectionery, ornamental but not edible--------------------- ad val.	25 per cent.	30 per cent.	30 per cent.
45. Copra----------------------------------------------------------------------------	Free	Free	Free
46. Egg albumen, dry------------------------------------------------------ per lb.	2s. 6d.	3s.	3s.
47. Egg contents, being yolk and albumen combined, dry------------ per lb.	1s. 4d.	1s. 8d.	1s. 8d.
48. Egg (not in shell) in liquid form, when imported for use in industries other than those for the preparation of articles of food, and denatured, as prescribed by Departmental By-laws----------------------------------------------------------------------	Free	Free	Free

 

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division IV.—Agricultural Products and Groceries—continued.
49. Egg yolk, dry------------------------------------------------------------- per lb.	1s.	1s.	1s. 6d.
50. Eggs, in shell -------------------------------------------------------- per dozen	6d.	8d.	9d.
51. Fish, viz.:—
(a) Fish of all kinds caught from or cured dried or preserved by any process on board any Australian registered ship fitted out in and sailing from any port in the Commonwealth, and imported in such ship, or imported in any Australian registered tender working in conjunction with such ship------------	Free	Free	Free
(b) Fresh, smoked or dried (but not salted), or preserved by cold process per lb.	1d.	1d.	1½d.
(c) Preserved in tins or other air-tight vessels including the weight of liquid contents------------------------------------------------------------ per lb.	1d.	1½d.	2½d.
(d) Potted or concentrated, including extracts of, and caviar--- ad val.	25 per cent.	25 per cent.	25 per cent.
(e) N.E.I.-------------------------------------------------------------- per cwt.	5s.	6s.	6s.
(f) Oysters, fresh, in the shell-------------------------------------- per cwt.	2s.	2s.	2s.
52. Fruits, Fresh, viz.:—
(a) Bananas-------------------------------------------------------- per cental	1s. 6d.	2s. 6d.	2s. 6d.
And on and after 19th May, 1921
per lb.	1d.	1d.	1d.
(b) Citrus--------------------------------------------------------------- per lb.	½d.	1d.	1d.
(c) N.E.I., including fresh Lychee nuts------------------------- per cental	3s.	6s.	6s.
53. Fruits, Dried, viz.:—
(a) Currants, Raisins and other; Ginger preserved (not in liquid); Desiccated Banana, Banana Flour, and Peel candied drained or dried per lb.	3d.	3d.	3d.
And on and after 14th October, 1921
(a) (1) Currants, Raisins and other; Desiccated Banana, Banana Flour, and Peel candied drained or dried
per lb.	3d.	3d.	3d.
(2) Ginger preserved (not in liquid)------------------------- per lb.	4d.	4d.	4d.
(b) Dates------------------------------------------------------------- per lb.	1d.	1d.	1d.
(c) Prunes—on and after 9th July, 1921------------------------ per lb.	4½d.	4½d.	4½d.
(d) Apples, Pears, Peaches, Nectarines and Apricots, dried or evaporated—
On and after 14th October, 1921 per lb.	4d.	4d.	4d.
54. Fruits and Vegetables, including Ginger n.e.i. (preserved in liquid, or partly preserved, or pulped)—
(a) Quarter-pints and smaller sizes----------------------------- per dozen	9d.	1s.	1s. 3d.
(b) Half-pints and over quarter-pints--------------------------- per dozen	1s. 3d.	1s. 9d.	2s.
(c) Pints and over half-pints------------------------------------- per dozen	2s. 6d.	3s. 6d.	4s.
(d) Quarts and over pints---------------------------------------- per dozen	5s.	7s. 6d.	8s. 6d.
(e) Exceeding a quart-------------------------------------------- per gallon	1s. 9d.	2s. 6d.	3s.
(f) When preserved in spirituous liquid, additional duty to be paid on the liquid----------------------------------------------------------------- per gallon	27s.	28s.	28s.
And on and after 17th September, 1920
per gallon	30s.	31s.	31s.
(g) Ginger in brine or syrup for the manufacture of Preserved Ginger, as prescribed by Departmental By-laws------------------------------------------------	Free	Free	Free

 

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division IV.—Agricultural Products and Groceries—continued.
55. Infants’ and Invalids’ Foods as prescribed by Departmental By-laws----	Free	Free	Free
56. Ginger, green------------------------------------------------------------ per lb.	1d.	1d.	1d.
57. Grain and Pulse, not prepared or manufactured, viz.:—
(a) Wheat---------------------------------------------------------- per cental	Free	2s.	2s.
(b) Barley---------------------------------------------------------- per cental	2s.	2s.	2s.
(c) Maize----------------------------------------------------------- per cental	1s. 6d.	2s.; and on and after 14th October, 1921, 2s. 6d.	2s.; and on and after 14th October, 1921, 3s.
(d) N.E.I.---------------------------------------------------------- per cental	1s. 6d.	1s. 6d.	1s. 6d.
58. Grain and Pulse, prepared or manufactured, viz.:—
(a) Bran, Pollard, and Sharps----------------------------------- per cental	1s.	1s.	1s. 3d.
(b) Wheaten Flour------------------------------------------------ per cental	Free	2s. 6d.	2s. 6d.
(c) Corn Flour------------------------------------------------------ per lb.	2d.	2d.	2d.
(d) Semolina, up to and including 19th May, 1921
per lb.	Free	½d.	½d.
(e) N.E.I., including Phosphorized Wheat---------------------- per lb.	½d.	½d.	¾d.
And on and after 20th May, 1921
(e) N.E.I., including Phosphorized Wheat, when not packed for retail sale per lb.	½d.	½d.	¾d.
59. Hay and Chaff--------------------------------------------------------- per cwt.	1s.	1s.	1s.
60. Herbs dried not medicinal-------------------------------------------- per lb.	4d.	4d.	5d
61. (a) Honey-------------------------------------------------------------- per lb.	1½d.	2d.	2d
(b) Jams, and Jellies, including Calves’ Foot but not Meat Jellies per lb.	3d.	3d.	3d.
(c) Jelly Crystals and Jelly Powders---------------------------- per lb.	4d.	4d.	5d.
62. Hops-------------------------------------------------------------------- per lb.	6d.	9d.	1s.
63. Isinglass—
(a) Packed for household use------------------------------ ad val.	15 per cent.	20 per cent.	25 per cent.
(b) N.E.I.---------------------------------------------------------------

Free	Free	Free
64. Lard and Lard Oil; and Edible Fats, n.e.i.---------------------- per lb.	1d.	1½d.	2d.
65. Linseed Cake and Oil Cake--------------------------------------- per cental	1s.	1s.	1s. 3d.
66. Linseed for the manufacture of oil and cake and Linseed for cultivation, as prescribed by Departmental By-laws	Free	Free	Free
67. Linseed Meal------------------------------------------------------- per cental	4s.	4s.	4s.
68. Linseed n.e.i.------------------------------------------------------- per cental	2s.	2s.	2s. 6d.
69. Liquorice—
(a) Root in its natural state or decorticated	Free	Free	Free
(b) Crude; Crude Paste; and Block Juice-------------------- per lb.	1d.	1d.	1d.
(c) N.E.I.—
(1) When the Home Consumption value, including the inside packages, exceeds 1s. per lb.-------------------------------------- ad val.	25 per cent.	30 per cent.	35 per cent.
(2) Otherwise-------------------------------------------------- per lb.	2½d.	3d.	3½d.

 

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division IV.—Agricultural Products and Groceries—continued.
70. Macaroni and Vermicelli------------------------------------------ per lb.	1d.	1½d.	2d.
And on and after 20th May, 1921
per lb.	1d.	2d.	3d.
71. Malt Extract, non-spirituous, including Peptonized Malt Extract per lb.	2d.	2d.	2½d.
72. Malt, including granulated, maize, and rice Malts and roasted or torrified Barley--------------------------------------------------------------------- per cental	0s.	6s.	7s.
73. Matches and Vestas of all kinds:—
(a) In boxes containing 100 or less of Matches or Vestas—
(1) Wax--------------------------------------------- per gross of boxes	8d.	1s. 3d.	1s. 6d.
(2) Wood------------------------------------------- per gross of boxes	1s. 1d.	1s. 6d.	2s.
(b) In boxes containing over 100, but not exceeding 200 Matches or Vestas—
(1) Wax--------------------------------------------- per gross of boxes	1s. 4d.	2s. 6d.	3s.
(2) Wood------------------------------------------- per gross of boxes	2s. 2d.	3s.	4s.
(c) For each additional 100, or portion of 100 Matches or Vestas per box, an additional duty as follows:—
(1) Wax--------------------------------------------- per gross of boxes	8d.	1s. 3d.	1s. 6d.
(2) Wood------------------------------------------- per gross of boxes	1s. 1d.	1s. 6d.	2s.
(d) When in boxes upon which the number of Matches contained therein is not printed or stamped, in addition to the duties set out in (a), (b), (c) above
per gross of boxes	2s.	2s.	2s.
And on and after 20th May, 1921
73. Matches and Vestas of all kinds:—
(a) (1) Wax, in boxes containing 50 Vestas or less
per gross of boxes	8d.	1s. 3d.	1s. 6d.
(2) Wood, in boxes containing 70 Matches or less
per gross of boxes	1s. 1d.	1s. 6d.	2s.
(b) (1) Wax, in boxes containing over 50, but not exceeding 100 Vestas
per gross of boxes	1s. 4d.	2s. 6d.	3s.
(2) Wood, in boxes containing over 70, but not exceeding 140 Matches
per gross of boxes	2s. 2d.	3s.	4s.
(c) (1) Wax, for each additional 50 Vestas or portion of 50 Vestas per box, an additional duty
per gross of boxes	8d.	1s. 3d.	1s. 6d.
(2) Wood, for each additional 70 Matches or portion of 70 Matches per box, an additional duty
per gross of boxes	1s. 1d.	1s. 6d.	2s.
(d) N.E.I.---------------------------------- per 1,000 Matches or Vestas	l¾d.	2¼d.	3d.
(e) When put up in boxes or in other form for retail sale, unless the number of Matches or Vestas contained in each box or other retail unit is printed or stamped thereon, in addition to the duties set out in (a), (b), (c), (d) above
per gross of boxes	2s.	2s.	2s.
or per 1,000 Matches or Vestas	3d.	3d.	3d.
whichever rate is applicable

 

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division IV.—Agricultural Products and Groceries—continued.
74. Meats, Poultry, Game, and Soup, viz.:—
(a) Fresh or smoked-------------------------------------------- per lb.	2d.	2½d.	2½d.
(b) Potted or concentrated, including extracts of, and Meat Jellies; Preparations in dry form for making Soup---------------------------- ad val.	30 per cent.	35 per cent.	40 per cent.
(c) Preserved in tins or other air-tight vessels, including the weight of liquid contents------------------------------------------------- per lb.	2d.	2d.	2½d.
(d) Preserved by cold process--------------------------------- per lb.	2d.	2d.	3d.
(e) N.E.I.--------------------------------------------------------- per cwt.	5s.	6s.	6s. 6d.
75. Milk (including Cream)—
(a) Preserved, Condensed, Concentrated, Peptonized, and Frozen:—
(1) Sweetened------------------------------------------------- per lb.	2d.	2½d.; and on and after 14th October, 1921, 2d.	3d.; and on and after 14th October, 1921, 2½d.
(2) Unsweetened---------------------------------------------- per lb.	2d.	2½d.; and on and after 14th October, 1921, 2d.	3d.; and on and after 14th October, 1921, 2½d.
(b) Dried or in Powder form----------------------------------- per lb.	3d.	4d.	4d.
(c) Malted Milk------------------------------------------------- per lb.	6d.	7d.	8d.
76. Mustard, including French Mustard----------------------------- per lb.	3d.	4d.	5d.
77. Mustard Seed	Free	Free	Free
78. Nuts—Edible, viz.:—
(a) Coconuts, whole, for the manufacture of Coconut Oil and Oil Cake and other substances, as prescribed by Departmental By-laws	Free	Free	Free
(b) Coconuts, whole-------------------------------------------- per cwt.	1s.	1s.	1s.
(c) Coconuts, prepared----------------------------------------- per lb.	2d.	2d.	3d.
(d) Unshelled---------------------------------------------------- per lb.	2d.	2d.	3d.
(e) Kernels, Pastes and Meals--------------------------------- per lb.	4d.	4d.	6d.
(f) Peanuts—On and after 20th May, 1921----------------- per lb.	2d.	3d.	4d.
79. Oilmen’s Stores, n.e.i., being Groceries, including Culinary and Flavouring Essences non-spirituous, Soap Dyes, and Condition Foods, n.e.i.; Food for Birds in packages for retail sale; Goods put up for household use, n.e.i.; Goods, n.e.i., put up for retail sale---------------------------------------------------------------- ad val.	20 per cent.	25 per cent.	30 per cent
80. Onions, in their natural state-------------------------------------- per cwt.	1s.	1s.	1s. 6d.
And on and after 20th May, 1921
per cwt.	6s.	6s.	6s.
81. Peel, preserved in liquid, including the weight of the liquid per lb.	1d.	1d.	1½d.
And on and after 20th May, 1921
per lb.	1d.	1½d.	2d; and on and after 14th October, 1921, 3d.

   

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division IV.—Agricultural Products and Groceries—continued.
82. Pickles, Sauces, Chutney, Olives, and Capers—
(a) Quarter-pints and smaller sizes-------------------------------- per doz.	9d.	1s.	1s. 3d.
(b) Half-pints and over quarter-pints------------------------------ per doz.	1s. 3d.	1s. 9d.	2s.
(c) Pints and over half-pints---------------------------------------- per doz.	2s. 6d.	3s. 6d.	4s.
(d) Quarts and over pints------------------------------------------- per doz.	5s.	7s. 6d.	8s. 6d.
(e) Exceeding a quart----------------------------------------------- per gal.	1s. 9d.	2s. 6d.	3s.
(f) Curry manufactured, whether paste or powder-------------- per lb.	3d.	3d.	3d.
(g) Soy, for Sauces, in packages containing over 10 gallons, as prescribed by Departmental By-laws	Free	Free	Free
And on and after 23rd March, 1921
(a) Quarter-pints and smaller sizes-------------------------------- per doz.	9d.	1s.	1s. 3d.
(b) Half-pints and over quarter-pints------------------------------ per doz.	1s. 3d.	1s. 9d.	2s.
(c) Pints and over half-pints---------------------------------------- per doz.	2s. 6d.	3s. 6d.	4s.
(d) Quarts and over pints------------------------------------------- per doz.	5s	7s. 6d.	8s. 6d.
(e) Exceeding a quart and not exceeding a gallon
per gal.	1s. 8d.	2s. 6d.	3s.
(f) Exceeding a gallon (except Capers and Olives)
per gal.	1s. 6d.	2s. 4d.	2s. 10d.
(g) Capers and Olives in vessels exceeding a gallon
per gal.	1s. 6d.	1s. 6d.	1s. 6d.
(h) Curry, manufactured, whether paste or powder
per lb.	3d.	3d.	3d.
(i) Soy, for Sauces, in packages containing over 10 gallons, as prescribed by Departmental By-laws	Free	Free	Free
83. Potatoes, in their natural state--------------------------------------- per cwt.	1s.	1s.	1s.
84. Rennet—
(a) In liquid form------------------------------------------------- per gallon	6s.	7s.	8s.
(b) N.E.I.-------------------------------------------------------------- ad val.	25 per cent.	30 per cent.	40 per cent.
85. Rice—
(a) Uncleaned----------------------------------------------------------------	Free	Free	Free
(b) N.E.I., including Rice Meal and Rice Flour  per cental	3s.	3s.	3s.
86. Rice Root	Free	Free	Free
87. Sago and Tapioca—
(a) Packed for household use-------------------------------------- per lb.	1d.	1d.	1d.
(b) N.E.I.---------------------------------------------------------------------	Free	Free	Free
88. Salt, and table preparations thereof, in packages of any description, not exceeding 14 lb. net weight------------------------------------------------------- ad val.	20 per cent.	25 per cent.	30 per cent.
89. Salt—
(a) Brown, Light Brown, Pink, or Dark Red Rock------------- per ton	Free	15s.	20s.
(b) N.E.I.-------------------------------------------------------------- per ton	20s.	25s.	30s.
90. Sausage casings	Free	Free	Free
91.--- (a) Seeds and Nuts, for the manufacture of Oils, Oil Cake and other by-products, as prescribed by Departmental By-laws-----------------------------------	Free	Free	Free
(b) Seed—Canary, Hemp and Rape; also mixtures in which such seeds predominate, n.e i. ------------------------------------- per cental	4s.	4s.	5s.
And on and after 20th May, 1921
per cental	6s.	6s.	7s. 6d.

 

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division IV.—Agricultural Products and Groceries—continued.
92. Seed—Cotton, Kapok, and Sesame----------------------------- per cental	4s.	4s.	4s.
93. Seed—Lucerne-------------------------------------------------------- per lb.	6d.	6d.	6d.; and on and after 20th May, 1921, 9d.
94. Soap—
(a) Toilet, Fancy, or Medicated---------------------------------- per lb.	6d.	8d.	9d.
or ad val.	35 per cent.	40 per cent.	45 per cent
whichever rate returns the higher duty
(b) N.E.I.; Soap Substitutes and Compounded Detergents for washing and cleansing purposes, not including saponaceous disinfectants--- ad val.	30 per cent.	35 per cent.	40 per cent
95. Sparklets, for aerating waters	Free	Free	Free
96. Spices—
(a) Unground, n.e.i.------------------------------------------------ per lb.	2d.	2d.	2d.
(b) Ground, n.e.i.--------------------------------------------------- per lb.	4d.	4d.	4d.
(c) Unground, for manufacturing purposes, as prescribed by Departmental By-laws -	Free	Free	Free
97. Starch------------------------------------------------------------------- per lb.	2d.	2½d.	3d.
98. Starch Flours, including Custard Powders------------------------ per lb.	2d.	2½d.	3d.
99. Straw------------------------------------------------------------------- per cwt.	1s.	1s.	1s.
100. Tea—
(a) In packets not exceeding 20 lb. net weight-------------- per lb.	1d.	1d.	1d.
(b) N.E.I.	Free	Free	Free
101. Vegetables, dried, drysalted, concentrated, compressed, or powdered ad val.	20 per cent.	25 per cent.	30, per cent.
102. Vegetables, n.e.i.--------------------------------------------------- per central	2s.	2s.	2s.
103. Waxes—
(a) Mixed or Compounded, liquid or solid; Shoemakers’ Wax per lb.	1d.	1d.	1½d.
(b) Vegetable, for manufacturing purposes, as prescribed by Departmental By-laws	Free	Free	Free
104. Waxes, n.e.i., including Stearine, Paraffine Wax, Beeswax, Carnauba, Ceresine, Japanese or Vegetable Wax, Vegetable Wax n.e.i. per lb.	1d.	1d.	1½d
And on and after 21st May, 1921
104. Waxes—
(a) Paraffine Wax-------------------------------------------------- per lb.	1d.	1½d.	2d.
(b) N.E.I., including Stearine, Beeswax, Carnauba, Ceresine, Japanese or Vegetable Wax, Vegetable Wax n.e.i. per lb.	1d.	1d.	1½d.

 

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
DIVISION V.—TEXTILES, FELTS AND FURS, AND MANUFACTURES THEREOF, AND ATTIRE.
				105. Piece Goods,* viz.:—
* definition of piece goods.—When material is defined by selvedge or by pattern for cutting up into separate articles, and is not elsewhere specified, it is not to be considered Piece Goods but as dutiable under the heading applying to the article into which it is designed to be made. Tasselled, Whipped (with or without loops), or Taped Curtain material, when not defined for cutting up, is to be considered Piece Goods.
				(a) (1) Cotton, Linen, and other piece goods, n.e.i.; Oil Baize not containing wool---------------------------------------------------------------- ad val.	Free	5 per cent.	15 per cent.
				(2) Calico, for bag making, as prescribed by Departmental By-laws -	Free	Free	Free
				(aa) Cotton piece goods, Knitted, in tubular form— On and after 2lst May, 1921
(1) For the manufacture of goods other than Apparel, as prescribed by Departmental By-laws--------------------------- ad val.	Free	5 per cent.	15 per cent.
(2) Other----------------------------------------------------- ad val.	20 per cent.	30 per cent.	35 per cent.
(b) Cotton and Linen Piece Goods defined for cutting up for the manufacture of hemmed or hemstitched Handkerchiefs, Serviettes, Tablecloths, Towels, or Window Blinds, as prescribed by Departmental By-laws- ad val.	5 per cent.	10 per cent.	20 per cent.
(c) Piece Goods, n.e.i., other than of wool or silk, suitable for human apparel, or to be worn in connexion with the human body, having on one or both sides a teased, treated, combed, fluffed, or raised nap or surface in imitation of or resembling flannel in feel or appearance--------------------- ad val.	Free	5 per cent.	15 per cent.
(d) Silk, or containing silk or having silk worked thereon, except piece goods enumerated in sub-item (f)------------------------------------ ad val.	15 per cent	25 per cent.	30 per cent.
And on and after 21st May, 1921
ad val.	15 per cent.	15 per cent.	20 per cent.
(e) Velvets, Velveteens, Plushes, Sealette and Cloths imitating furs, Astrachans; Lace for Attire; Lace Flouncings; Millinery and Dress Nets; Veilings; Embroideries in the piece; Italians containing wool; Tucked Linens or Cottons-------------------------------------------------------------------- ad val.	15 per cent.	25 per cent.	30 per cent.
And on and after 21st May, 1921
ad val.	15 per cent.	15 per cent.	25 per cent; and on and after 9th July, 1921, 20 per cent.
(f) Woollen, or containing wool, n.e.i.-------------------------- ad val.	30 per cent.	40 per cent.	45 per cent.
(g) Hair Cloth and Cloth of Hair and Cotton or Hair and Wool combined for lining apparel---------------------------------------------------------- ad val.	Free	5 per cent.	10 per cent.
(h) Waterproofed Cloth, prepared with Rubber, Oil, or Celluloid—
(1) Woollen or containing wool------------------------ ad val.	30 per cent.	40 per cent.	45 per cent.
(2) Silk or containing silk, but not containing wool
ad val.	20 per cent.	25 per cent.	30 per cent.
(3) Leather Cloth----------------------------------------- ad val.	5 per cent.	10 per cent.	15 per cent.
(4) N.E.I.--------------------------------------------------- ad val.	15 per cent.	20 per cent.	25 per cent.
(i) Piece goods dutiable at a higher rate than that payable under this sub-item, imported for the manufacture of waterproofed piece goods, as prescribed by Departmental By-laws—
On and after 20th May, 1921
ad val.	10 per cent.	20 per cent.	25 per cent

 

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff
Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attire—continued.
				106. (a) Buttons, n.e.i., for Bonnets, Hats, Shoes, and other attire, not being partly or wholly of gold or silver; Cotton Featherstitch Braids; Piping; Tinsel Cloth; Tinsel Belting, having warp or weft composed wholly of tinsel or of continuous threads of tinsel and an alternate thread of textile; Tinsel Thread
ad val.	Free	5 per cent.	15 per cent.
(b) Trimmings and Ornaments n.e.i. (except Buckles, Clasps, and Slides, of metal) for Bonnets, Hats, Shoes, and other attire, not being partly or wholly of gold or silver; Badges n.e.i.; Braids n.e.i.; Fringes n.e.i.; Frillings; Rufflings; Pleatings; Ruchings; Galoons n.e.i.; Ribbons n.e.i.; Tinselled Belting n.e.i.; Webbings n.e.i.; Belting for apparel not elsewhere specified and not being cut to length for belts---------------------------------------------------------------------- ad val.	15 per cent.	20 per cent.	30 per cent.
(c) Braids, Straw or Grass, for hat making—
(1) Not bleached or dyed—
On and after 27th May, 1921	Free	Free	Free
(2) Bleached or dyed—
On and after 27th May, 1921
ad val.	5 per cent.	5 per cent.	10 per cent.
(d) Buttons, wholly of metal other than gold or silver, of the class used externally on uniforms and liveries—
On and after 27th May, 1921.
ad val.	30 per cent.	35 per cent.	40 per cent.
107. Woven Materials in the piece or otherwise:—Badges; Hat and Cap Crowns; Medal Ribbons; Looping and Labels for boots; Labels and Hangers for Textile Articles including Hanger Material plain or otherwise; Ribbons, Galoons, Bands or Bandings, Tapes and the like, with printed, woven, or embroidered lettering, badge, trade name, mark or similar design for use with boots or other articles of attire; Ribbons and Galoons having not more than 48 ribs to the lineal inch-------------------------------------------------------------------- ad val.	35 per cent.	40 per cent.	50 per cent.
And on and after 14th October, 1921
107. Woven Materials in the piece or otherwise:—Badges; Hat and Cap Crowns; Medal Ribbons; Looping and Labels for boots; Labels and Hangers for Textile Articles including Hanger Material plain or otherwise; Ribbons, Galoons, Bands or Bandings, Tapes and the like, with printed, woven, or embroidered lettering, badge, trade name, mark or similar design for use with boots or other articles of attire; Ribbons and Galoons having not more than 40 ribs to the lineal inch and not more than three and a half inches in width--------------- ad val.	35 per cent.	40 per cent.	50 per cent.
108. (a) Feathers, undressed, and Down-------------------------------- ad val.	15 per cent.	15 per cent.	15 per cent.
(b) Feathers, dressed, including Feathers made up into trimmings; also Natural Birds and Wings-------------------------------------------- ad val.	30 per cent.	35 per cent.	40 per cent.
109. (a) Artificial Flowers, n.e.i.; Artificial Plants, Fruits, Leaves, and. Grain, of all kinds and materials----------------------------------------------------------- ad val.

30 per cent. 35 per cent. 40 per cent.

 

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attire—continued.
109. Artificial Flowers—continued.
(b) Artificial Flowers in sprays and trails
per dozen sprays or trails	3s.	3s. 3d.	3s. 6d.
or ad val.	30 per cent.	35 per cent.	40 per cent.
whichever rate returns the higher duty
And on and after 27th May, 1921
109. Artificial Plants, Flowers, Fruits, Leaves, and Grains of all kinds and materials-------------------------------------------------------------------- ad val.	30 per cent.	35 per cent.	40 per cent.
And on and after 14th October, 1921
109. (a) Artificial Flowers, n.e.i.; Artificial Plants, Fruits, Leaves, and Grains, of all kinds and materials--------------------------------------------- ad val.	30 per cent.	35 per cent.	40 per cent.
(b) Artificial Flowers in sprays, trails, or posies
per dozen sprays, trails, or posies	4s.	4s. 6d.	5s.
or ad val.	30 per cent.	35 per cent.	40 per cent.
whichever rate returns the higher duty
110. Apparel, articles of, viz.:—
(a) (1) Blouses and Skirts, of cotton, linen, or other material n.e.i. each	1s.	1s. 6d.	2s.
(2) Blouses and Skirts of wool or silk, or containing wool or silk each	2s.	3s.	4s.
(3) Coats, Girls’--------------------------------------------------- each	1s. 6d.	2s.	2s. 6d.
(4) Coats, Women’s---------------------------------------------- each	3s. 6d.	5s.	6s. 6d.
(5) Costumes, of cotton, linen, or other material n.e.i.------ each	3s.	4s. 6d.	6s.
(6) Costumes of wool, or containing wool (except the costumes enumerated in sub-item (a) (7))
each	5s.	7s. 6d.	10s.
(7) Costumes, of silk or containing silk----------------------- each	7s. 6d.	11s.	15s.
and in addition to the rates specified in
sub-items (1) to (7)-------------------------- ad val.	25 per cent.	30 per cent.	40 per cent
or the rates imposed by sub-item (b) if higher
(b) Apparel, n.e.i., for the human body, partly or wholly made up, including materials cut into shape therefor; also material defined by pattern or design for manufacture into Apparel; Second-hand Apparel not imported for sale or trade and not exceeding a total value of £5---------------- ad val.	40 per cent.	50 per cent.	55 per cent.
(c) Corsets—On and after 14th October, 1921------------------ ad val.	30 per cent.	40 per cent.	45 per cent.
111. Articles of natural or imitation hair:—
(a) Wigs, Transformations, and Fringes including Scalps or Patches each	10s.	12s.	12s.
or ad val.	20 per cent.	25 per cent.	25 per cent.
whichever rate returns the higher duty
(b) Switches------------------------------------------------------------ each	5s.	6s.	6s.
or ad val.	20 per cent.	25 per cent.	25 per cent.
whichever rate returns the higher duty
(c) Hair Nets, and n.e.i.-------------------------------------------- ad val.	20 per cent.	25 per cent.	35 per cent.
112. Furs and other Skins and articles made thereof:—
(a) Apparel or Attire or other article in part or wholly made up, including Furs or other Skins sewn together
ad val.	40 per cent.	50 per cent.	55 per cent

 

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attire—continued.
112. Furs, &c.—continued.
(b) Fur and other Skins n.e.i., dressed or prepared for making up ad val.	15 per cent.	15 per cent.	20 per cent.
(c) Hatters’ Fur, not on the skin------------------------------ ad val.	15 per cent.	20 per cent.	25 per cent.
113. Gloves (except of rubber), viz:—
(a) Harvesting, Driving, Housemaids’, and Gardening
ad val.	25 per cent.	35 per cent.	40 per cent.
(b) N.E.I., including Mittens------------------------------------ ad val.	10 per cent.	15 per cent.	25 per cent.
114. Hats, Caps, and Bonnets—
(a) Firemen’s Helmets and Miners’ Hats----------------------- ad val.	Free	Free	10 per cent.
(b) Wool Felt Hats, in any stage of manufacture
per dozen	15s.	20s.	25s.
or ad val.	35 per cent.	40 per cent	45 per cent.
whichever rate returns the higher duty
(c) Fur Felt Hats, in any stage of manufacture
per dozen	24s.	30s.	36s.
or ad val.	35 per cent.	40 per cent.	45 per cent.
whichever rate returns the higher duty
(d) Caps and Sewn Hats, n.e.i.------------------------------ per dozen	8s.	10s.	12s.
or ad val.	35 per cent.	40 per cent	45 per cent.
whichever rate returns the higher duty
(e) Hats and Bonnets of all descriptions and materials, n.e.i., including Forms, Pull-over Hoods weighing not more than 1¼ ounces each, Shapes, and Frames, n.e.i.------------------------------------------------ ad val.	30 per cent.; and on and after 27th May, 1921, 35 per cent.	40 per cent.	45 per cent.
115. Socks and Stockings for human attire, viz.:—
(a) Cotton.---------------------------------------------------------- ad val.	30 per cent.	40 per cent.	45 per cent.
(b) Woollen or containing wool---------------------------------- ad val.	35 per cent.	45 per cent.	50 per cent.
(c) Silk or containing silk, but not containing wool, and n.e.i. ad val.	30 per cent.	40 per cent.	45 per cent.
116.Parasols, Sunshades, and Umbrellas, n.e.i.------------------------- ad val.	30 per cent.	35 per cent.	40 per cent.
117. Blankets, n.e.i., (except of Rubber); Blanketing; Lap Dusters; Rugs, n.e.i., including Buggy Rugs or Aprons, but not including Fur or other Skin Rugs, and Rugging
ad val.	25 per cent.	30 per cent.	40 per cent
118. Carpets, Carpeting, Floor Cloths, Floor and Carriage Mats of any textile material except coir; and Floor Rugs and Coverings not being Furs or other Skins (including Felts and Pads but not including Carpet Felt Paper); Saddlebag in the piece or otherwise---------------------------------------------------------- ad val.	10 per cent.	15 per cent.	25 per cent
And on and after 28th May, 1921
118. Carpets, Carpeting, Floor Cloths, Floor and Carriage Mats of any textile material except coir; and Floor Rugs and Coverings not being of rubber and not being Furs or other Skins (including Felts and Pads but not including Carpet Felt Paper); Saddlebag in the piece or otherwise--------------------------- ad val.	10 per cent.	15 per cent.	25 per cent.

 

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attire—continued.
119. Articles of Coir, viz.:—Mats, Matting, and Fenders------------ ad val.	20 per cent.	25 per cent.	30 per cent.
And on and after 28th May, 1921
ad val.	20 per cent.	30 per cent.	35 per cent.
120. (a) Articles, Textile, as under, not being piece goods, viz.:— Articles of Furnishing Drapery and Napery, including Quilts, Table-covers, Doyleys, Tray Cloths, Sheets, Pillowcases and Covers, Bolster Cases, Counter-panes, Bed Spreads, Table Mats, Splashers, Tablecloths, Runners, Mantel Borders, Toilet Sets, Bags for Linen, Brush and Comb Bags, Nightdress Cases, Antimacassars, Handkerchief Sachets, and the like, Cosies and Cushions in part or wholly made up—
(1) When not containing wool or silk------------------------ ad val.	20 per cent.	25 per cent.	35 per cent.
(2) When containing wool or silk---------------------------- ad val.	35 per cent.	40 per cent.	50 per cent.
(b) Cotton or Linen Handkerchiefs and Serviettes-------------- ad val.	25 per cent.	35 per cent.	40 per cent.
121. (a.) Curtains and Blinds, n.e.i., (not including blinds attached to rollers)—
(1) When not containing wool or silk------------------------ ad val.	20 per cent.	25 per cent.	35 per cent.
(2) When containing wool or silk---------------------------- ad val.	35 per cent.	40 per cent.	50 per cent.
(b) Curtain Clips, Bands, Loops and Holders, Blind Tassels and Acorns ad val.	Free.	5 per cent.	10 per cent.
And on and after 28th May, 1921
(b) Curtain Clips, Bands, Loops and Holders, and Blind Tassels ad val.	Free	5 per cent.	10 per cent.
122. Articles, n.e.i., partly or wholly made up from textiles, felts, or feathers, not included under Items 108 or 110, and including materials cut into shape therefor ad val.	30 per cent.	35 per cent.	45 per cent.
123. (a) Waddings and Cotton Wool, n.e.i.----------------------------- ad val.	20 per cent.	25 per cent.	30 per cent.
(b) Waste, Engine cleaning----------------------------------------- ad val.	Free	Free	10 per cent.
And on and after 28th October, 1921
ad val.	10 per cent.	15 per cent.	20 per cent.
(c) Waste, Axle------------------------------------------------------- ad val.	10 per cent.	15 per cent.	20 per cent.
124. Braids, Fringes, or Edgings of textile materials, not being for attire ad val.	Free	Free	10 per cent.
125. Felt for making polishing pads------------------------------------- ad val.	Free	Free	10 per cent.
126. Saddlers’ Webs; Upholsterers’ Webs; Collar Cheek and Collar Cloth 36 inches and over in width; Saddlers’ Kersey; Saddlers’ Serge and Felt; Felt for lining Horse and Cattle Rugs----------------------------------------------------------- ad val.	Free	Free	10 per cent.
And on and after 1st January, 1922
126. (a) Saddlers’ Webs, Upholsterers’ Webs, Saddlers’ Felt, and Felt for lining Horse and Cattle Rugs--------------------------------------------------- ad val.	Free	Free	10 per cent
(b) Collar Cheek, Collar Cloth, Saddlers’ Kersey, and Saddlers’ Serge ad val.	25 per cent.	30 per cent.	40 per cent

 

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attire—continued.
127. Ho-cloth; Filter Cloth for mines and oil mills ad val.	Free	Free	10 per cent
And on and after 28th May, 1921
127. Hop-cloth; Filter Cloth for mines and Filter and Press Cloth for oil mills------------------------------------------------ ad val.	Free	Free	10 per cent.
128. Milling Silk---------------------------------- ad val.	Free	Free	10 per cent.
129. Hessians and Brattice Cloth; Jute Piece Goods; Bookbinders’ Cloth; Bunting-------------------------------------------------------	Free	Free	Free
And on and after 28th May, 1921
129. (a) Hessians and Brattice Cloth; Jute Piece Goods	Free	Free	Free
(b) Bookbinders’ Cloth; Bunting------------------- ad val.	Free	5 per cent.	15 per cent.
130. (a) Canvas and Buck, waterproofed by treatment with any substance ad val.	15 per cent.	20 per cent.	25 per cent
(b) Canvas and Duck, n.e.i.------------------------- ad val.	Free	5 per cent.	15 per cent.
131. Tents, Sails, and Flags:—
(a) Tents and Sails------------------------------------ ad val.	15 per cent.	20 per cent.	25 per cent.
(b) Flags and Banners over 1 foot in length-------- ad val.	20 per cent.	25 per cent.	30 per cent.
132. Diving Dresses---------------------------------------- ad val.	Free	5 per cent.	10 per cent.
133. Bags and Sacks of Calico, Hessian n.e.i., and. Linen, and Meat Wraps, whether partly or wholly made up; and Bags and Sacks, n.e.i.--------------------------------------------- ad val.	20 per cent.	25 per cent.	35 per cent.
134. (a) Bags Sacks Packs and Bales for Bran, Chaff, Potato, Onion, Coal and Wool; also Sugar Mats, Sugar, Corn and Flour Sacks------------------------------------------------------------	Free	Free	Free
(b) Compressed Fodder Sacks and Ore Bags as prescribed by Departmental By-laws---------------------------	Free	Free	Free
135. Accoutrements, Buttons, Braid, and Lace, for Naval and Military Uniforms as prescribed by Departmental By-laws ad val.	10 per cent.	15 per cent.	20 per cent.
DIVISION VI.—METALS AND MACHINERY.*
* Motive Power, Engine Combinations, and Power Connexions are dutiable under their respective headings when not integral parts of machines, machinery, or machine tools.
136. Iron and Steel—
(a) Pig Iron----------------------------------------- per ton	20s.	30s.	40s.
(b) Ingots, Blooms, Slabs, Billets, Puddled Bars and Loops, or like crude manufactures, less finished than Iron or Steel Bars, but more advanced than Pig Iron (except castings) per ton	32s.	52s.	65s.
(c) Bar, Rod, Angle, Tee; Bars of fancy pattern in the state in which they leave the rollers------------- per ton	44s.	65s.	80s.

 

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff
Division VI.—Metals and Machinery—continued.
136.—Iron and Steel—continued.
(d) Plate and Sheet (Plain)—
(1) up to and including one-sixteenth of an inch in thickness ad val.	Free	5 per cent.	10 per cent
And on and after 1st January, 1922----------- per ton	65s.	82s. 6d.	100s.
(2) exceeding one-sixteenth of an inch in thickness
ad val.	Free	5 per cent.	10 per cent
And on and after 1st January, 1922---------- per ton	48s.	68s.	85s.
(e) Wire—On and after 25th March, 1920-------------------- per ton	52s.	72s. 6d.	90s.
And on and after 9th June, 1921
(e) (1) Wire of No. 16 or finer gauge-------------------------- ad val.	25 per cent.	30 per cent.	35 per cent.
(2) Wire, other----------------------------------------------- per ton	52s.	72s. 6d.	90s.
And on and after 3rd November, 1921
(e) (1) Wire of No. 16 or finer gauge ad val.	20 per cent.	30 per cent.	35 per cent
(2) Wire, other------------------------------------------------ per ton	52s.	72s. 6d.	90s.
(f) Hoop------------------------------------------------- ad val.	Free	5 per cent.	10 per cent
And on and after 31st March, 1922---------- per ton	70s.	90s.	95s.
(g) High Grade Carbon Steels and. Alloy Steels containing manganese, silicon, nickel, chromium, tungsten, titanium, vanadium, molybdenum, cobalt or other alloying elements, introduced to impart special qualities to the steel, viz.:—ingots, billets, bars, die and tool blocks and blanks, also tapered or bevelled bars and other special shapes—On and after 10th June, 1921, as prescribed by Departmental By-laws--------------------------------------- ad val.	20 per cent.	25 per cent.	30 per cent.
137. Aluminium and Nickel, viz.:— Blocks, Cubes, Ingots, Pigs, Scrap and Granulated; Bars, Pipes, Plates, Rods, Sheets, Strips, and Tubes, not polished, plated, decorated or further manufactured	Free	Free	Free
And on and after 10th June, 1921
137. Aluminium and Nickel, viz.:—
(a) Blocks, Cubes, Ingots, Pigs, Scrap and Granulated; Angles, Bars, Pipes, Plates, Rods, Sheets, Strips, Tees, and Tubes, not polished, plated, decorated or further manufactured	Free	Free	Free
And on and after 3rd November, 1921
ad val.	Free	5 per cent.	15 per cent
And on and after 1st January, 1922
(a) (1) Aluminium and Nickel, viz.:—Blocks, Cubes, Ingots, Pigs, Scrap and Granulated; Pipes and Tubes, not polished, plated, decorated or further manufactured ad val.	Free	5 per cent.	15 per cent
(2) Aluminium Angles, Bars, Plates, Rods, Sheets, Strips, and Tees, not polished, plated, decorated or further manufactured--------------- ad val.	15 per cent.	20 per cent.	25 per cent
(3) Nickel Angles, Bars, Plates, Rods, Sheets, Strips, and Tees, not polished, plated, decorated or further manufactured----------------------------- ad val.	Free	5 per cent.	15 per cent
(b) Aluminium Wire—On and after 10th June, 1921
ad val.	10 per cent.	15 per cent.	20 per cent
And on and after 31st March, 1922
ad val.	15 per cent.	20 per cent.	25 per cent

 

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division VI.—Metals and Machinery—continued.
138. Antimony (known as Star Antimony); Antimonial and Lead Compounds, viz.:—Type Metal, Linotype Metal; Antifriction and Plastic Metals--- ad val.	20 per cent.	25 per cent.	35 per cent.
139. Brass, Britannia Metal, Bronze, German Silver, Gilding Metal, Nickel Silver, Phosphor Tin, Yellow Metal, and other non-ferrous alloys n.e.i., viz.:—
(a) Blocks, Ingots, Pigs, Scrap----------------------------------- ad val.	15 per cent.	20 per cent.	25 per cent.
(b) Angles, Bars, Channels, Plates, Rods, Sheets, Strips, and Tees, not plated, polished, decorated or further manufactured, but including plain tinned---------------------------------------------------------------- ad val.	25 per cent.	35 per cent.	40 per cent.
(c) Pipes and Tubes, not plated, polished, decorated or further manufactured, but including plain tinned; Wire-------------------------------- ad val.	30 per cent.	40 per cent.	45 per cent.
(d) Brazing and Soldering Alloys in any form—
On and after 10th June, 1921
ad val.	15 per cent.	20 per cent.	25 per cent.
140. Copper, viz.:—
(a) Blocks, Ingots, Pigs, Scrap----------------------------------- ad val.	10 per cent.	15 per cent.	20 per cent.
(b) Angles, Bars, Plates, Rods, Sheets, Strips, and Tees, not plated, polished, decorated or further manufactured, but including plain tinned ad val.	25 per cent.	35 per cent.	40 per cent
(c) Pipes and Tubes, not plated, polished, decorated or further manufactured, but including plain tinned; Wire, including stranded or twisted wire----------------------------------------------------------- ad val.	30 per cent.	40 per cent.	45 per cent
141. Lead Sheet, and Lead Piping ad val.	10 per cent.	15 per cent.	20 per cent.
142. Platinum, viz.:—Bars, Rods, Blocks, Strips, Tubing, Pipes, Sheets and Plates---------------------------------------------------------------------- ad val.	Free	5 per cent.	10 per cent
143. Scrap Iron and Steel; Materials for use as scrap iron, as prescribed by Departmental By-laws---------------------------------------------------------------------	Free	Free	Free
144. Zinc and Spelter, viz.:—
(a) Bars, Blocks, Ingots, Scrap---------------------------------- ad val.	10 per cent.	15 per cent.	20 per cent
(b) Sheet (plain); Circles or Ingots, bored or unbored, for cyanide gold process; Zinc Blocks for marine boilers; Zinc Dust; Zinc Tubing ad val.	25 per cent.	35 per cent.	40 per cent.
145. Iron and Steel, Plate and Sheet, viz.:—	20s.	27s. 6d.	30s.
Corrugated Galvanized, Galvanized not Corrugated, and Corrugated not Galvanized----------------------------------------------------- per ton
And on and after 1st January, 1922--------------------------- per ton	72s.	90s.	110s.
146. Plates, Sheets, Pipes, Tubes, Rods, Angles, Bars, Strips, and Tee, of any metal (excepting Gold, Silver, Zinc, or Tin Pipes or Tubes), plated, polished or decorated, but not including plain tinned ad val.	30 per cent.	40 per cent.	45 per cent.
147. Iron and Steel, viz.:—
Plates and Sheets, plain tinned--------------------------------- ad val.	Free	5 per cent.	10 per cent.
And on and after 31st March, 1922--------------------------- per ton	76s.	95s.	115s.

 

Import Duties—continued.

Tariff Items.

10 per cent.	15 per cent.	20 per cent.
(d) Woollen or containing wool, n.e.i.-------------------------- ad val.	10 per cent.	15 per cent.	20 per cent.
(e) Jute, Hemp, and Flax----------------------------------------- ad val.	10 per cent.	15 per cent	20 per cent.
(f) N.E.I.------------------------------------------------------------ ad val.	Free	Free	10 per cent.
393. (a) Sewing and Embroidery Silks and Twists; Household Threads and Cottons n.e.i.: Sewing Threads and Sewing Cottons n.e.i. for manufacturing purposes
ad val.	Free	Free	5 per cent.
(b) Crochet. Knitting, Mercerised, and Embroidery Cottons, put up for household purposes---------------------------------------------------------- ad val.	10 per cent.	15 per cent.	20 per cent.
And on and after 7th July, 1921------------------------ ad val.	15 per cent.	20 per cent.	25 per cent.
394. (a) Granulated Cork for fruit packing as prescribed by Departmental By-laws-----------------------------------------------------------------------------	Free	Free	Free
(b) Granulated Cork, n.e.i.--------------------------------------- ad val.	15 per cent.	20 per cent.	20 per cent.
(c) Cork manufactures, n.e.i.------------------------------------ ad val.	30 per cent.	35 per cent.	40 per cent.
395. Corks−
(a) Small Corks having a maximum diameter of three fourths of an inch, and Rings----------------------------------------------------------- per lb.	1s.	1s.	1s.
or ad val.	30 per cent.	35 per cent.	35 per cent.
whichever rate returns the higher duty
(b) N.E.I, including Bungs--------------------------------------- per lb.	6d.	6d.	6d.
or ad val.	30 per cent.	35 per cent.	35 per cent.
whichever rate returns the higher duty
396. Collections of Antiquities for public institutions, as prescribed by Departmental By-laws----------------------------------------------------------------------	Free	Free	Free

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division XVI.—Miscellaneous—continued.
397. Explosives, viz.:—
(a) Cartridges, n.e.i.----------------------------------------------- ad val.	15 per cent.	25 per cent.	30 per cent.
And on and after 8th July, 1921-------------------- ad val.	15 per cent.	20 per cent.	20 per cent.; and on and after 11th November, 1921, 25 per cent.
And on and after 1st January, 1923-------------- ad val.	15 per cent.	25 per cent.	30 per cent.
(b) Fireworks------------------------------------------------------- ad val.	25 per cent.	30 per cent.	40 per cent.
(c) Fuse, n.e.i., per coil of 24 feet or less, and in proportion for any greater quantity------------------------------------------------------- per coil	½d.	¾d.	¾d.
And on and after 1st July, 1920----------------- per coil	1d.	1½d.	2d.
(d) Powder, Sporting; Wads for Cartridges, n.e.i.; Caps, Percussion; Cartridges for military purposes; Detonators; Cartridge Cases, empty, capped, or uncapped; Fuse Cotton; Mining Fuses, electrical
ad val.	Free	5 per cent.	10 per cent.
And on and after 1st January, 1923-------------- ad val.	15 per cent.	20 per cent.	25 per cent.
(e) Explosives, n.e.i.---------------------------------------------- ad val.	Free	5 per cent.	5 per cent.
(f) Wads, felt, for cartridges------------------------------------- ad val.	20 per cent.	25 per cent.	35 per cent.
398. Filters for use in the household------------------------------------- ad val.	30 per cent.	35 per cent.	40 per cent.
399. Fire Brigade and Life Saving Appliances, n.e.i., viz.:—
Fire Escape and Fire Ladders, Ladder and Hose Carriages, and Water Towers, Woven Canvas Hose 2½ inches in diameter and over, plain or rubber-lined, Life-saving Appliances, as prescribed by Departmental By-laws------------------------------------------------------------- ad val.	Free	5 per cent.	10 per cent
400. Goods which have been passed by the Customs and subsequently sent out of the Commonwealth for repairs, which, in the opinion of the Minister, cannot be reasonably done in the Commonwealth, may, upon re-introduction, as prescribed by Departmental By-laws, be admitted upon payment of duty on the dutiable value only of any repairs or additions to the goods.
401. Re-imported Goods:—
(a) Goods the produce of Australia and samples of duty paid goods on which drawback has not been paid, subject to section 151 of the Customs Act 1901–16--------------------------------------------------------------	Free	Free	Free
(b) Goods other, which after having been properly entered for home consumption in Australia were exported without drawback having been paid thereon and which have been brought back to Australia by the exporter and which remained the property of such exporter from the time of exportation until the time of reimportation, as prescribed by Departmental By-laws	Free	Free	Free
402. Hair and Fibre, curled, suitable for upholstering purposes
ad val.	25 per cent.	30 per cent.	40 per cent.
403. Manures:—
(a) Superphosphates---------------------------------------------- ad val.	5 per cent.	15 per cent.	25 per cent.
(b) N.E.I.-------------------------------------------------------------------	Free	Free	Free
and on and after 8th July, 1921
403. Manures-----------------------------------------------------------------------	Free	Free	Free

 

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff
Division XVI.—Miscellaneous—continued.
And on and after 11th November, 1921
403. Manures:—
(a) Superphosphates manufactured within the British Empire from rock phosphate produced within the British Empire including any territory administered under mandate by any part of the British Empire	Free	Free	Free
(b) Superphosphates, n.e.i.--------------------------------------- ad val.	10 per cent.	15 per cent.	25 per cent.
(c) N.E.I.-------------------------------------------------------------------	Free	Free	Free
404. Materials and Minor Articles, as prescribed by Departmental By-laws, for use in the manufacture of goods within the Commonwealth--------- ad val.	Free	Free	10 per cent.
405. Models of inventions and other improvements in the Arts and Manufactures and Models of Ships--------------------------------------------------------	Free	Free	Free
406. Natural History, specimens of; Models and Wall Diagrams for illustration of natural history--------------------------------------------------------------------	Free	Free	Free
407. Ophthalmic Instruments and Appliances, including Cases of Trial Lenses, Caustic Holders, Demonstrating Apparatus, Eye Douches, Electro Magnets, Eye Compresses, Eye Guards, Ophthalmic Lamps. Ligature Bottles and Troughs, Ophthalmoscopes, Optometers, Perimeters, Pupilometers, Sterilizing Apparatus for Solutions. Operation Tables, Temperature Regulator, Test Types, Tests for Colour Vision, Trial Cases, Trial Drums, Trial Frames, Dressing Trays, instrument Trays----------------------------------------------------------	Free	Free	Free
408. Outside Packages n.e.i., including the sole containing package, in which goods are ordinarily imported, when containing such goods--------------------	Free	Free	Free
409. Passengers’ personal effects; Passengers’ furniture and household goods which have been in actual use by such passengers for at least one year, not exceeding £100 in value for each adult passenger*--------------------------------------	Free	Free	Free
* Two members of a family, being children, may be reckoned as one adult.
410. (a) Pictures n.e.i., including Scripture Cards of all kinds
ad val.	Free	5 per cent.	10 per cent.
(b)(1) Oil or Water Colour Paintings by Australian students or Australian artists resident abroad for a period not exceeding live years--------------	Free	Free	Free
And on and after 8th July, 1921
(b)(1) Oil or Water Colour Paintings by Australian students or Australian artists resident abroad for a period not exceeding seven years-------	Free	Free	Free
(2) Oil or Water Colour Paintings presented or bequeathed to the owner and not imported for sale---------------------------------------------	Free	Free	Free
(3) Oil or Water Colour Paintings n.e.i.---------------------- each	£1	£1 5s.	£1 10s.
or ad val.	25 per cent.	30 per cent.	35 per cent.
whichever rate returns the higher duty
And on and after 8th July, 1921
(3) Oil or Water Colour Paintings n.e.i.---------------------- each	£1	£1 5s.	£1 10s.
or ad val.	10 per cent.	15 per cent.	20 per cent.
whichever rate returns the higher duty

 

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division XVI.—Miscellaneous—continued.
410.—continued.
(c) Oil or Water Colour Paintings, framed or unframed, imported by or presented to Public Art Galleries other Public Institutions Cathedrals or Churches, as prescribed by Departmental By-laws	Free	Free	Free
(d) Photographs Prints Photogravures and the like, wholly or partly coloured by hand, also painted Panels
ad val.	30 per cent.	35 per cent.	40 per cent.
411. Pictures, being coloured supplements for newspapers----------- per lb.	8d.	9d.	10d.
412. Pictorial Illustrations and Casts and Models for Teaching purposes, when imported by and for the use of Universities, Colleges, Schools, or Public Institutions
ad val.	Free	Free	20 per cent.
413. Pipes, Smoking, n.e.i., Cigar and Cigarette Tubes Holders and Cases, Tobacco and Snuff Boxes, n.e.i., and accessories; Smoking Requisites, including Cases, Tobacco Pouches, Smokers’ Sets, Match Stands, Ash Trays, Smokers’ Lamps, Cigar Stands, and Lighters------------------------------------ ad val.	25 per cent.	35 per cent.	45 per cent.
414. Pipes, Smoking, wholly of clay--------------------------------- per gross	1s.	1s. 6d.	2s.
415. Plates, prepared, for engravers and lithographers---------------- ad val.	Free	5 per cent.	10 per cent.
416. (a) Scientific Instruments and Apparatus, and materials for scientific purposes, for use in Universities, Colleges, Schools, Public Hospitals or any Public Institution, and which cannot reasonably be manufactured or produced within the Commonwealth, as prescribed by Departmental By-laws ad val.	Free	Free	20 per cent.
(b) Metal Furniture for Public Hospitals, which cannot reasonably be manufactured within the Commonwealth, as prescribed by Departmental By-laws ad val.	Free	Free	20 per cent.
(c) Scientific Instruments and Apparatus, and Materials for scientific purposes, for use in Universities and Public Hospitals, of a quality or kind which cannot reasonably be manufactured or produced within the Commonwealth or in the United Kingdom, as prescribed by Departmental By-laws—on and after 8th July, 1921	Free	Free	Free
417. (a) Machinery specially designed and adapted for use in any University or Public Educational Institution for the purposes of instruction to students only-------------------------------------------------------------------- ad val.	Free	Free	20 per cent.
And on and after 11th November, 1921
(a) Machinery specially designed and adapted for use in any University or Public Educational Institution for the purposes of instruction to students only or in any Public Hospital, provided such machinery cannot reasonably be manufactured within the Commonwealth, as prescribed by Departmental By-laws
ad val.	Free	Free	20 per cent.
(b) Any article which has been bequeathed or donated to the Public or to any Public Institution-------------------------------------------------------	Free	Free	Free

 

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division XVI.—Miscellaneous—continued.
417. —continued.
(c) Machinery specially designed and adapted for use in any University for the purposes of instruction to students only, or in any Public Hospital, of a quality or kind which cannot reasonably be manufactured or produced within the Commonwealth or in the United Kingdom, as prescribed by Departmental By-laws—on and after 8th July, 1921------------	Free	Free	Free
418. Scientific Instruments and Apparatus, viz.:—
(a) Instruments of other material than glass for measuring the density of Liquids Solids and Gases, including Hydrometers, Saccharometers, Lactometers, Salinometers, and Barkometers---------- ad val.	Free	Free	20 per cent.
(b) Instruments made of glass for measuring the density of Liquids Solids and Gases, including Hydrometers, Saccharometers, Lactometers, Salinometers, and Barkometers, as prescribed by Departmental By-laws
ad val.	Free	Free	20 per cent.
(c) (1) Barographs; Calorimeters; Cathetometers; Dividing Engines for graduating Bars, Tubes, and Circles; Kymographs, and Time Markers; Dial Micrometers; Hygrometers; Microtomes; Pyrometers: Spherometers; Thermographs; Thermostats; Thermo-regulators; Microscopical, Mineralogical, and Blow Pipe Cabinets (fitted); Mercury Vacuum Pumps; Viscosimeters; Vacuum Ovens for Laboratories; Drawing, Mathematical, and Surveying Instruments n.e.i., but not including Tripods ad val.	Free	Free	20 per cent.
(2) Clinometers and Prismatic Compasses------------------ ad val.	30 per cent.	35 per cent.	40 per cent.
(d) Bacteriological. Apparatus, including Counting Apparatus, Culture Dishes, Flasks and Tubes, Slide Cabinets and Trays, Staining Dishes and Plates, Stains, Incubators------------------------------------------ ad val.	Free	Free	20 per cent.
(E) Scientific Instruments for measuring Absorption, Dispersion, Intensity, Reflection, Refraction, and Rotation of Light, and for Colour Analysis and Colour Comparison---------------------------------------- ad val.	Free	Free	20 per cent
(F) Apparatus for the Testing and Analysis of Milk, Wine, and other Agricultural Products, as prescribed by Departmental Bylaws----- ad val.	Free	Free	20 per cent.
419. Surgical and Dental and Veterinary Instruments, Appliances and Materials (not being furniture), viz.:—
(a) Lint; Gauzes; Bandages n.e.i.; Ligatures; Oil Silk; Poroplastic Felt; Splints and Artificial Limbs, Teeth and Eyes; Surgical Pessaries except of glass; Syringes, except of glass or rubber; Galvano-Cautery Batteries and Appliances; Dressing and Instrument Trays; Accident and Emergency Cases; Hot Air Apparatus for Legs and Arms; X-ray Apparatus, viz.:—X-ray Tubes, Tube Shields, Fluorescent Screens, Tube Holders, Apparatus for localization and stereoscopic radiography; Snakebite Outfits; Absorbent Wool (not medicated) and Surgical Dressings; Aseptic Paper; Impression Trays; Dental Rubber; Dental Cements---------------------------------- ad val.	Free	10 per cent.	20 per cent.

 

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division XVI.—Miscellaneous—continued.
419.—Surgical, &c.—continued.
And on and after 8th July, 1921
(a) Lint; Gauzes; Bandages, n.e.i.; Ligatures; Oil Silk; Poroplastic Felt; Splints and Artificial Limbs, Teeth and Eyes; Surgical Pessaries except of glass; Syringes, except of glass or rubber; Galvano-Cautery Batteries and Appliances; Dressing and Instrument Trays; Accident and Emergency Cases; Hot Air Apparatus for Legs and Arms; X-ray Apparatus and Appliances, including Transformers and Induction Coils especially constructed for use in X-ray work; Snakebite Outfits; Absorbent Cotton Wool (not medicated) and Surgical Dressings; Aseptic Paper; Impression Trays; Dental Rubber; Dental Cements----------------- ad val.	Free	10 per cent.	20 per cent.
(b) Dental Alloy, Amalgam, and Gold Filling----------------- ad val.	35 per cent.	45 per cent.	50 per cent.
And on and after 8th July, 1921
(b) Dental Materials, viz.:—
(1) Gold Solder----------------------------------------------- ad val.	15 per cent.	20 per cent.	20 per cent.
(2) Alloys and Amalgams----------------------------------- ad val.	20 per cent.	25 per cent.	25 per cent.
(c) Instruments and Appliances, viz:—
Amputating, Cupping, Dissecting, Examining, Operating and Veterinary, as prescribed by Departmental By-laws----------------- ad val.	Free	10 per cent.	20 per cent.
(d) Instruments and Appliances, viz.:—
Amputating, Cupping, Dissecting, Examining, Operating, and Veterinary, n.e.i.------------------------------------------------------- ad val.	40 per cent.	45 per cent.	50 per cent.
420. Surgical Appliances, n.e.i., including Belts, Trusses, Pads, Corsets, Braces, Breast Supports, Vaccination Shields-------------------------------- ad val.	20 per cent.	25 per cent.	35 per cent.
421. Theatrical Costumes and Properties as prescribed by Departmental By-laws----------------------------------------------------------------------------	Free	Free	Free
422. Thermit and other Welding compounds--------------------------- ad val.	20 per cent.	25 per cent.	30 per cent.
And on and after 8th July, 1921
422. Thermit and other Welding compounds; Case-hardening Cements ad val.	20 per cent.	25 per cent.	30 per cent.
And on and after 11th November, 1921
422. (a) Thermit and other Welding Compounds; Case-hardening Mixtures, Compounds, and Cements------------------------------------- ad val.	20 per cent.	25 per cent.	30 per cent.
(b) Manganese Ore--------------------------------------------------- ad val.	5 per cent.	15 per cent.	20 per cent.
423. Trophies won abroad and Decorations Medallions and Certificates awarded or to be awarded and sent from abroad to individuals and Trophies or Prizes sent by donors resident abroad for presentation or competition in Australia, as prescribed by Departmental By-laws-------------------------------------------------------	Free	Free	Free
424. Vessels, including all fittings imported therewith, viz.:—
(a) Marine, Mining, and similar Dredges------------------- ad val.	25 per cent.	30 per cent.	35 per cent.
(b) Vessels, n.e.i., not exceeding 500 tons gross register, trading Intra-state or Inter-state, or otherwise employed in Australian waters for any continuous, period of three months------------------------------------ ad val.	25 per cent.	30 per cent.	35 per cent.

 

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division XVI.—Miscellaneous—continued.
424.—Vessels, &c.—continued.
And on and after 1st July, 1923
(b) Vessels, n.e.i., trading Intra-state or Inter-state, or otherwise employed in Australian waters for any continuous period of three months, excepting vessels exceeding 500 tons gross register ordered before the 11th October, 1921------ ad val.	25 per cent.	30 per cent.	35 per cent.
(c) Yachts, the property of tourists visiting Australia, under such conditions as may be prescribed by Departmental By-laws	Free	Free	Free
(d) Yachts, n.e.i., Launches and Boats---------- ad val.	25 per cent.	30 per cent.	35 per cent.
(e) Vessels built in Australia; Vessels upon which duty has once been paid-------------------------------------------------	Free	Free	Free
(f) (1) Vessels not exceeding 500 tons gross register owned and registered in Australia on the 30th November, 1911	Free	Free	Free
(2) Vessels exceeding 500 tons gross register owned and registered in Australia on the 30th June, 1923-	Free	Free	Free
425. Wall and Ceiling parts and decorations, of any materials, n.e.i.---------------------------------------------------- ad val.

30 per cent.	35 per cent.	40 per cent.
426. (a) Works of Art, framed or unframed, imported for Public Institutions or purposes as prescribed by Departmental By-laws-	Free	Free	Free
(b) Stained Glass Windows for Churches or Public Institutions, as prescribed by Departmental By-laws------ ad val.	20 per cent.	25 per cent.	30 per cent.
427. Works of Art, being Statuary not being less than £10 in value	Free	Free	Free
And on and after 8th July, 1921
427. (a) Works of Art being Statuary, bequeathed or donated to the Public or to any Public Institution, or presented or bequeathed to the owner and not intended for sale---------------------------------	Free	Free	Free
(b) Works of Art being Statues (Artists’ original productions) not less than £10 each in value------------------------------------	Free	Free	Free
(c) Monumental and other Statuary figures being replicas or copies (i.e., Trade Work) and Works of Art being Statuary n.e.i. ad val.	20 per cent.	25 per cent.	30 per cent.
428. Wattle Bark---------------------------------------- per cwt.	3s.	3s.	3s.
429. Wattle Bark Tanning Extract---------------------- ad val.	20 per cent.	20 per cent.	25 per cent.
430. Straw Envelopes—on and after 3lst March, 1922 per 1,000	5s.	10s.	10s.