Customs Tariff 1928 (Cth)
CUSTOMS TARIFF.
No. 2 of 1928. An Act relating to Duties of Customs.
[Assented to 31st March, 1928.]
BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—
1. —(1.) This Act may be cited as theCustoms Tariff 1928.(2.) The
Customs Tariff 1921-1926, as amended by this Act, may be cited as theCustoms Tariff 1921-1928.
2. The Schedule to theCustoms Tariff 1921-1926 is amended as set out in the Schedule to this Act, and duties of Customs are hereby imposed in accordance with the first-mentioned Schedule as amended by the last-mentioned Schedule.
3. —(1.) Subject to sub-section (2.) of this section, the duties imposed by the Schedule to this Act shall be deemed to have been imposed as from the twenty-fifth day of November One thousand nine hundred and twenty-seven at nine o’clock in the forenoon, reckoned according to standard time in the Territory for the Seat of Government.(2.) Where, by an amendment made by this Act, any duty, increase of duty or decrease of duty is imposed on any particular article as on and from any date later than, the twenty fifth day of November One thousand nine hundred and twenty-seven, the duty, increase of duty or decrease of duty shall be deemed to have been imposed as on or from such later date.
4. Notwithstanding anything contained in this Act, where the duty which would be payable on any goods under theCustoms Tariff 1921-1926 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.
5. Nothing in this Act shall affect the operation of theCustoms Tariff (New Zealand Preference ) 1922-1926, theCustoms Tariff (New Zealand Preference )1922 (No. 2) or theCustoms Tariff (Papua and New Guinea Preference ) 1926.THE SCHEDULE.
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AMENDMENTS TO THE SCHEDULE TO THE CUSTOMS TARIFF 1921-1928.
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IMPORT DUTIES.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
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Import Duties—
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Import Duties—
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Import Duties—
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Import Duties—
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Import Duties—
continued.
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Import
Duties—
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Import Duties—
continued.
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Import Duties—
continued .
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Import Duties—
continued.
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Import Duties—
continued.
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| 65 per cent. |
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| 40 per cent. |
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