Customs Tariff 1933 (Cth)

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CUSTOMS TARIFF.

No. 27 of 1933.

An Act relating to Duties of Customs.

[Assented to 4th December, 1933.]

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 1933.

Incorporations.

2. The Customs Act 1901–1930 shall be incorporated and read as one with this Act.

Definitions.

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

“non-self-governing Colony” includes British Protectorates, the Mandated Territory of Tanganyika and so much of the Cameroons and Togoland as is governed under British mandate;

 

“proclaimed duty” means a duty which, in accordance with the Schedule, may commence on a date to be fixed by proclamation;

“tariff alteration” means any alteration of the Tariff proposed in the Parliament on or after the fourteenth day of October One thousand nine hundred and thirty-two and before the commencement of this Act:

“the Schedule” means the Schedule to this Act;

“the Tariff” means the Customs Tariff proposed in the Parliament on the thirteenth day of October, One thousand nine hundred and thirty-two;

“the Tariff Board” means the Tariff Board appointed in pursuance of the Tariff Board Act 1921–1929.

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.—(1.) The time of the imposition of the Duties of Customs imposed by this Act, except in respect of items in the Schedule in respect of which a later date is specified, is the fourteenth day of October, One thousand nine hundred and thirty-two, at nine o’clock in the forenoon, reckoned according to standard time in the Territory for the Seat of Government, and this Act shall be deemed to have come into operation at that time.

(2.) The time of the imposition of the Duties of Customs imposed by this Act in respect of items in the Schedule in respect of which a date later than the fourteenth day of October, One thousand nine hundred and thirty-two is fixed, is the later date so fixed, at nine o’clock in the forenoon, reckoned according to standard time in the Territory for the Seat of Government.

Imposition of duties.

6. Each Duty of Customs specified in the Schedule in relation to an item contained therein, is hereby imposed in accordance with the Schedule as from such time as is specified in the last preceding section as the time of imposition of the Duty of Customs in respect of that item, and that duty shall be deemed to have been imposed at that time, and shall be charged, collected and paid to the use of the King for the purposes of the Commonwealth on all goods, dutiable under that item in the Schedule, imported into Australia after the time when that duty is deemed to have been imposed, or before that time if not entered for home consumption until after that time.

Validation of collections.

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.—(1.) The rates of duty set out in the Schedule, in the column headed “British Preferential Tariff”, shall, subject to this section, apply to goods the produce or manufacture of the United Kingdom.

 

(2.) The rates of duty set out in the Schedule, in the column headed “British Preferential Tariff”, shall not apply to any goods unless the goods—

(a) comply with the laws and statutory regulations for the time being in force affecting the grant of British preference; and

(b)have been shipped in the United Kingdom to Australia, and have not been transhipped, or, unless, if the goods are transhipped, 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.

Application of British Preferential Tariff to the non-self-governing Colonies.

9.—(1.) The Governor-General may, from time to time, by proclamation declare that the rates of duty set out in the column headed “British Preferential Tariff” in the Schedule shall apply to such goods as are specified in the proclamation as are the produce or manufacture of a British non-self-governing Colony specified in that proclamation in relation to those goods, and thereupon the British Preferential Tariff shall apply to the goods so specified as are the produce or manufacture of the Colony so specified.

(2.) A proclamation issued in pursuance of the last preceding sub-section may be revoked or varied by a further proclamation, and upon the revocation or variation of the proclamation issued in pursuance of that sub-section, the British Preferential Tariff shall cease to apply to the goods specified in the proclamation so revoked or, as the case may be, the application of the British Preferential Tariff to the goods specified in the proclamation so varied, shall be varied accordingly.

(3.) Nothing in this section shall be deemed to authorize the application of the rate of duty set out in the column headed “British Preferential Tariff” in respect of Item 52 (a) in the Schedule to any bananas the produce of any British non-self-governing Colony other than Fiji.

Power to fix a date for proclaimed duty.

10.—(1.) The Governor-General may by proclamation fix a date as the date on which a proclaimed duty shall commence.

(2.) Any proclamation issued prior to the commencement of this Act, in accordance with the Tariff, fixing a date on which any duty shall commence shall be deemed to have been lawfully issued.

Application of General Tariff.

11. The rates of duty set out in the Schedule in the column headed “General Tariff” shall apply to all goods to which the rates set out in the column headed “British Preferential Tariff” do not apply.

 

Deferred duties.

12.—(1.) Where a deferred duty on any goods is provided in the Schedule, the Minister shall refer to the Tariff Board for inquiry and report the question whether the deferred duty should or should not operate on and after the date to which it has been deferred.

(2.) In making its inquiry and report the Board shall consider whether the goods in respect of which the deferred duty is provided are being made or produced in Australia or will be so made or produced on, or immediately after, the date to which the duty has been deferred—

(a) in reasonable quantities;

(b) of satisfactory quality; and

(c) at a reasonable price having regard, among other things, to the probable economic effect of the imposition of the deferred duty upon other industries concerned, and upon the community in general.

(3.) The Minister may, upon receipt of a report or reports from the Tariff Board, made in pursuance of the foregoing provisions of this section, by notice published in the Gazette defer the duty to such date as is specified in the notice, and may so act in respect of all, or any portion of, the goods, specified in the notice, in respect of which a deferred duty is provided.

(4.) Where the duty on any goods has been deferred by the Minister, the Minister shall, before the date to which the duty is deferred, again refer to the Tariff Board, for inquiry and report, the question whether the duty should or should not operate on and after the date to which it has been deferred, and upon receipt of a report from the Tariff Board, the Minister may, by notice published in the Gazette, again defer the duty to such date as is specified in the notice.

(5.) In this section “deferred duty” means a duty which, in relation to any goods, is expressly described in the Schedule as a deferred duty.

Repeal of Acts.

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

Customs Tariff 1921 (No. 25 of 1921)

Customs Tariff 1922 (No. 16 of 1922)

Customs Tariff (Sugar) 1922 (No. 32 of 1922)

Customs Tariff 1923 (No. 22 of 1923)

Customs Tariff 1924 (No. 1 of 1924)

Customs Tariff 1926 (No. 26 of 1926)

Customs Tariff (No. 2) 1926 (No. 45 of 1926)

Customs Tariff 1928 (No. 2 of 1928)

Customs Tariff (No. 2) 1928 (No. 35 of 1928)

Customs Tariff (No. 3) 1928 (No. 36 of 1928)

Customs Tariff 1930 (No. 3 of 1930).

 

Validation of collections under Tariff Proposals.

14. All duties of Customs demanded or collected pursuant to the Tariff Proposals introduced into the House of Representatives on the undermentioned dates (but not including proposals for the imposition of primage duties or the special duty of Customs) shall be deemed to have been lawfully imposed and lawfully demanded or collected:—

25th February, 1932;

17th March, 1932;

3rd May, 1932 (Customs Tariff Proposal No. 3 and No. 4);

24th May, 1932; and

1st September, 1932.

Cessation of operation of certain Tariff Proposal.

15. Any Tariff Proposal, the date of the introduction of which into the House of Representatives is specified in the last preceding section, and which was in operation immediately prior to the time when this Act is deemed to have come into operation, shall be deemed to have ceased to have effect as from that time.

Validation of collection of certain higher duties.

16. Notwithstanding anything contained in this Act, where the duty which would be payable on any goods under any Act repealed by section thirteen of this Act is higher than the duty payable under the Tariff Proposals, the date of the introduction of which into the House of Representatives is specified in section fourteen of this Act, or under the Schedule, such higher 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 rate:

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 duty authorized by this section was paid or deposited at the time of such entry.

Saving.

17. Nothing in this Act shall affect the operation of the Customs Tariff (New Zealand Preference) 1922–1926, the Customs Tariff (New Zealand Preference)1922 (No. 2), the Customs Tariff (Papua and New Guinea Preference) 1926, the Customs Tariff (New Zealand Preference) 1928 or the Customs Tariff (Canadian Preference) 1931.

   

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 and gazetted substitutes therefor of a strength equal or equivalent to that of pure ethyl alcohol compounded with distilled water so that the resultant mixture at a temperature of 60 degrees 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 goods 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 goods, provided that when the respective materials are of equal value the goods shall be deemed for the aforesaid purpose to be composed wholly of the material that would make the goods liable to the higher ox 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.

(11) Whenever goods are composed of two or more separate articles, even though such articles are specifically mentioned in the Tariff, the Minister may classify the goods under such item or items as he directs.

IMPORT DUTIES.

Tariff Items.

British Preferential Tariff.

General Tariff.

DIVISION I.—ALE, SPIRITS, AND BEVERAGES.

1. Ale and other Beer, Porter, Cider and Perry, spirit-noun:—

(a) In bulk..................................................

per gallon

2s. 9d.

5s.

(b) In bottle*...............................................

per gallon

3s. 3d.

6s. 6d.

* Six reputed quarts or twelve reputed pints or twenty-four reputed half-pints to be charged as one gallon.

 

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

General Tariff.

Division I.—Ale, Spirits, and Beveragescontinued.

2. Ale and other Beer, Porter, Cider and Perry, non-spirituous

 ad val.

25 per cent.

30 per cent.

3. Spirits, ↑ and spirituous liquors, n.e.i.:—

↑ Spirits In cases of two gallons and under, to be 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 be entered at actual measurement.

(a) Brandy—

(1) When not exceeding the strength of proof

 per gallon

45s.

46s.

(2) When exceeding the strength of proof

 per proof gallon

45s.

46s.

(b) Whisky, including Liqueur Whisky—

(1) When not exceeding the strength of proof

  per gallon

45s.

48s.

(2) When exceeding the strength of proof

  per proof gallon

45s.

48s.

And on and after 5th October, 1933

(b) Whisky, including Liqueur Whisky:—

(1) Distilled in the United Kingdom wholly from barley malt by a pot-still or similar process at a strength not exceeding 45 per cent. over proof, and certified by the competent Government Official in the United Kingdom to be whisky so distilled, imported at the strength of proof or over, and entered to be delivered to a distillery to be used in blending with Australian distilled whisky—to be paid at the time of removal to the distillery------------------------------------------------- per proof gallon

14s.

(2) Other—

(a) When not exceeding the strength of proof-------- per gallon

40s.

43s.

(b) When exceeding the strength of proof

  per proof gallon

40s.

43s.

(c) 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—

(1) When not exceeding the strength of proof

 per gallon

45s.

47s.

(2) When exceeding the strength of proof

  per proof gallon

45s.

47s.

(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

36s.

41s.

(2) When exceeding the strength of proof

 per proof gallon

36s.

41s.

 

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

General Tariff.

Division I.—Ale, Spirits, and Beverages—continued.

3.—continued.

(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

37s.

42s.

(2) When exceeding the strength of proof

 per proof gallon

37s.

42s.

(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 ld. per gallon.

(2) N.E.I., as prescribed by Departmental By laws

  per gallon

1s.

1s.

(g) Bitters—

(1) When not exceeding the strength of proof

 per gallon

42s.

47s.

(2) When exceeding the strength of proof

 per proof gallon

42s.

47s.

(h) Liqueurs—

(1) When not exceeding the strength of proof

 per gallon

45s.

47s.

(2) When exceeding the strength of proof

 per proof gallon

45s.

47s.

(i) Other—

(1) When not exceeding the strength of proof

 per gallon

53s.

53s.

(2) When exceeding the strength of proof

 per proof gallon

53s.

53s.

4. Amylio Alcohol and Fusel Oil----------------------------------------------------- per gallon

30s.

31s.

5. Collodion-------------------------------------------------------------------------------- per gallon

5s.

7s. 6d.

6. (a) Wood Naphtha and Methyl Alcohol------------------------------------------------------

Free

Free

(b) Acetone----------------------------------------------- and a deferred duty as follows:—

Free

Free

 on and after 1srt July, 1934

(b) Acetone---------------------------------------------------------------------------------- ad val.

30 per cent.

40 per cent.

7. Bay Rum--------------------------------------------------------------------------------- per gallon

33s.

38s.

8. Perfumed Spirits----------------------------------------------------------------------- per gallon

50s.

60s.

and ad val.

30 per Cent.

50 per cent.

 

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

General Tariff.

Division I.—Ale, Spirits, and Beverages—continued.

9. Spirituous Preparations, viz.:—

(a) Fluid Extracts, Sarsaparilla, Tinctures and Infusions, containing—

(1) Not more than 25 per cent. of proof spirit------- per gallon

7s. 6d.

7s. 9d.

(2) More than 25 per cent., but not more than 50 per cent, of proof spirit---------------------------------------------------------- per gallon

15s.

15s. 6d.

(3) More than 50 per cent., but not more than 75 per cent, of proof spirit---------------------------------------------------------- per gallon

22s. 6d.

23s. 3d.

(4) More than 75 per cent, of proof spirit, but not over proof--  per gallon

30s.

31s.

(5) Over proof--------------------------------------- per proof gallon

30s.

31s.

(b) Essences, Fruit Ethers Aromas and Flavours, Limejuice and other Fruit Juices and Fruit Syrups, Spirituous preparations n.e.i., containing—

(1) Not more than 25 per cent, of proof spirit per gallon

7s. 6d.

7s. 9d.

(2) More than 25 per cent., but not more than 50 per cent, of proof spirit---------------------------------------------------------- per gallon

15s.

15s. 6d.

(3) More than 50 per cent., but not more than 75 per cent, of proof spirit per gallon

22s. 6d.

23s. 3d.

(4) More than 75 per cent, of proof spirit, but not over proof   per gallon

30s.

31s.

(5) Over proof--------------------------------------- per proof gallon

and as to all the goods covered by paragraphs (1) (2) (3) (4) and (5) of sub-item (b)------------------------------------------------------------------------ ad val.

30s.

30 per cent.

31s.

50 per cent

And on and after 9th March, 1933

9. Spirituous Preparations (non-medicinal), viz.:—

Essences, Extracts, Fruit Ethers Aromas and Flavours, Limejuice and other Fruit Juices and Fruit Syrups, Spirituous preparations n.e.i., containing—

(a) Not more than 25 per cent. of proof spirit per gallon

7s. 6d.

7s. 9d.

(b) More than 25 per cent., but not more than 50 per cent, of proof spirit per gallon

15s.

15s. 6d.

(c) More than 50 per cent., but not more than 75 per cent. of proof spirit per gallon

22s. 6d.

23s. 3d.

(d) More than 75 per cent. of proof spirit, but not over proof--- per gallon

30s.

31s.

(e) Over proof------------------------------------------------- per proof gallon

30s.

31s.

and in addition to the rates specified in sub-items (a), (b), (c), (d) and (e) ad val.

30 per cent.

50 per cent

10. Ethers and Chloroform, viz.:—

(a) Sulphuric Ether, Anæsthetic Ether n.e.i., Ether Purificatus, and Chloroform, containing not more than 5 per cent, of proof spirit

 per gallon

6s.

8s.

(b) N.E.I., containing not more than 5 per cent, of proof spirit---------- ad val.

35 per cent.

55 per cent

(c) Containing more than 5 per cent, of proof spirit

 per gallon

30s.

31s.

(d) Ethyl Chloride, spirituous or non-spirituous

 per fluid ounce

1s. 3d.

2s.

 

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

General Tariff.

Division I.—Ale, Spirits, and Beveragescontinued.

11. (a) Amyl Acetate and Ethyl Acetate, non-spirituous

 ad val.

35 per cent.

55 per cent.

(b) Ethereal Fruit Essences and Artificial Fruit Essences Ethers Aromas and Flavours, non-spirituous, n.e.i.

per lb.

3s. 6d.

5s.

or ad val.

30 per cent.

50 per cent.

whichever rate returns the higher duty.

And on and after 9th March, 1933

11. Non-spirituous Preparations, viz.:—

(a) Amyl Acetate and Ethyl Acetate------------------------------------- ad val.

35 per cent.

55 per cent.

(b) Flavouring Essences Extracts and Ethers, including Culinary Essences; Fruit Aromas--------------------------------------------------------------------- per lb.

3s. 6d.

5s.

or ad val.

whichever rate returns the higher duty.

30 per cent.

50 per cent.

12. Wine, Sparkling*--------------------------------------------------------------- per gallon

35s.

38s.

* 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) Containing up to and including 35 per cent. of proof spirit—

(1) In bulk------------------------------------------------------- per gallon

16s. 6d.

18s.

(2) In bottle*---------------------------------------------------- per gallon

19s.

22s.

(b) Containing more than 35 per cent. and up to and including 40 per cent. of proof spirit—in addition to the rates under sub-item (a) for each 1 per cent. or part  thereof of proof spirit over 35 per cent. per gallon

9d.

1s.

(c) Containing more than 40 per cent. of proof spirit------------ per gallon

30s.

31s.

* Six reputed quarts, twelve reputed pints, or twenty-four reputed half-pints to be charged as one gallon.

  The nearest l/10th of 1 per cent. to be taken in charging duty.

14. Wine, grape, unfermented--------------------------------------------------- per gallon

3s.

3s.

15. Wine, n.e.i., including Sake, Ginger, and Prune Wines; and Wines (other than Grape); containing:—

(a) Not more than 25 per cont. of proof spirit per gallon

7s. 6sd.

7s. 9d.

(b) More than 25 per cent., but not more than 50 per cent, of proof spirit per gallon

15s.

15s. 6d.

(c) More than 50 per cent. of proof spirit per gallon

30s.

31s.

16. Limejuice and other Fruit Juices n.e.i., and Fruit Syrups, and liquid substitutes therefor, non-spirituous:—

(a) In bulk------------------------------------------------------------------- per gallon

1s. 6d.

1s. 9d.

(b) In bottle------------------------------------------------------------------ per gallon

2s. 6d.

2s. 9d.

17. 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.

40 per cent.

 

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

General Tariff.

DIVISION II.-TOBACCO AND MANUFACTURES THEREOF.

18. Tobacco, unmanufactured, n.e.i.-------------------------------------------------------- per lb.

8s. 6d.

8s. 6d.

19. (a) Tobacco, unmanufactured, entered to be locally manufactured into tobacco other than fine cut tobacco suitable for the manufacture of cigarettes—to be paid at the time of removal to the factory—

(1) Unstemmed------------------------------------------------------------------ per lb.

3s.

3s.

(2) Stemmed, or partly stemmed, or in strips

 per lb.

3s. 6d.

3s. 6d.

(b) Tobacco, unmanufactured, entered to be locally manufactured into cigarettes or into fine cut tobacco suitable for the manufacture of cigarettes—to be paid at the time of removal to the factory—

(1) Unstemmed------------------------------------------------------------------ per lb.

5s. 2d.

5s. 2d.

(2) Stemmed, or partly stemmed, or in strips---------------------------- per lb.

5s. 8d.

5s. 8d.

20. Tobacco, out, n.e.i.------------------------------------------------------------------------- per lb.

9s. 3d.

10s. 3d.

21. Tobacco, manufactured, n.e.i., including the weight of tags, labels, and other attachments---------------------------------------------------------------------------------------------- per lb.

9s.

10s.

22. Cigarettes, including weight of cards and mouthpieces contained in inside packages; Fine Cut Tobacco, suitable for the manufacture of cigarettes-------------------------- per lb.

16s.

18s.

23. 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.

2s. 6d.

(b) Stemmed, or partly stemmed, or in strips-------------------------------- per lb.

2s. 6d.

3s.

24. Cigars, including the weight of bands and ribbons-------------------------------- per lb.

18s.

20s.

25. Snuff------------------------------------------------------------------------------------------- per lb.

6s. 6d.

6s. 6d.

26. Tobacco destroyed for manufacture of sheepwash or other purposes, as prescribed by Departmental By-laws-------------------------------------------------------------------------------------------

Free

Free

DIVISION III.—SUGAR.

27. Glucose-------------------------------------------------------------------------------------- per lb.

2d.

2d.

28. Sugar, the produce of Sugar cane----------------------------------------------------- per ton

£9 6s. 8d.

£9 6s. 8d.

29. Invert Sugar and Invert Syrup, including Brewers’ Priming Sugars-------------- per ton

£9 6s. 8d.

£9 6s. 8d.

30. Sugar n.e.i.--------------------------------------------------------------------------------- per ton

£14

£14

31. Golden Syrup and Sugar Syrups, n.e.i.--------------------------------------------- per ton

£4 13s. 4d.

£4 13s. 4d.

32. Molasses----------------------------------------------------------------------------------------------

Free

Free

DIVISION IV.-AGRICULTURAL PRODUCTS AND GROCERIES.

33. Animal Foods n.e.i.----------------------------------------------------------- per cental

2s.

2s.

34. Animals, living, viz.:—

(a) Sheep----------------------------------------------------------------------------------------

Free

Free

(b) Pigs------------------------------------------------------------------------------------------

Free

Free

(c) Horned Cattle-----------------------------------------------------------------------------

Free

Free

(d) Horses---------------------------------------------------------------------------------------

Free

Free

35. Annatto, liquid and solid, in packages over 1 lb. net------------------------------------

Free

Free

36. Arrowroot:—

(a) Packed for household use----------------------------------------------------- per lb.

1½d.

1½d.

(b) N.E.I.-------------------------------------------------------------------------------- per lb.

1d.

1d.

 

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

General Tariff.

Division IV.—Agricultural Products and Groceriescontinued

37. Bacon and Hams, partly or wholly cured----------------------------------------- per lb.

3d.

4d.

38. Biscuits------------------------------------------------------------------------------------- per lb.

3d.

4d.

39. Blue, Laundry---------------------------------------------------------------------------- per lb.

2d.

2d.

40. Broom Corn Millet and Rice Straw-------------------------------------------- per cental

8s.

8s.

41. (a) Butter and Cheese------------------------------------------------------------------ per lb.

6d.

7d.

(b) Butter substitutes, as prescribed by Departmental By-laws------------ per lb.

6d.

7d.

42. Candles, Tapers, and Night Lights:—

(a) Wax, wholly or in part-------------------------------------------------------- per lb.

l½d.

2½d.

(b) N.E.I.------------------------------------------------------------------------------ per lb.

1d.

2d.

43. Coffee and Chicory:—

(a) Raw and kiln dried------------------------------------------------------------- per lb.

4d.

4d.

(b) Roasted, or ground; in liquid form; or mixed with milk or other substance--------------------------------------------------------------------------------- per lb.

7d.

7d.

(c) Substitutes------------------------------------------------------------------------ per lb.

7d.

7d.

44. Confectionery, Cocoa and Chocolate, viz.:—

(a) Cocoa Beans, whole or broken, raw; Cocoa Shells, raw-------------------

And in respect to sub-item (a)—on and after a date to be fixed by proclamation

Free

Free

(a) Cocoa Beans, whole or broken, raw; Cocoa shells,------------ raw per lb.

Free

½d.

(b) (1) Cocoa Beans Shells and Nibs, roasted; Cocoa Mass Paste or Slab, unsweetened-------------------------------------------------------------- per lb.

½d.

¾d.

(2) Cocoa Mass Paste or Slab, sweetened------------------------------- per lb.

3d.

3½d.

or ad val.

whichever rate returns the higher duty.

30 per cent.

40 per cent.

(c) (1) Cocoa Butter and substitutes therefor, as prescribed by Departmental By-laws----------------------------------------------------------------------- per lb.

1d.

2d.

(2) Cocoa Butter and substitutes therefor, n.e.i.---------------------- per lb.

3d.

4d.

(3) Caramel; Caramel Paste and Caramel Butter---------------------- per lb.

1½d.

2d.

(d) Cocoa and Chocolate, for potable use, in powdered or granulated form per lb.

3d.

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.

or ad val.

35 per cent.

55 per cent.

whichever rate returns the higher duty.

(f) Confectionery, ornamental but not edible------------------------------- ad val.

25 per cent.

30 per cent.

45. Copra------------------------------------------------------------------------------------------------

Free

Free

46. Egg albumen, dry------------------------------------------------------------------------ per lb.

2s. 6d.

5s.

47. Egg contents, being yolk and albumen combined, dry------------------------ per lb.

1s. 4d.

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

49. Egg yolk, dry----------------------------------------------------------------------------- per lb.

1s.

1s. 6d.

90. Eggs, in shell------------------------------------------------------------------------- per dozen

6d.

9d.

 

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

General Tariff.

Division IV.—Agricultural Products and Groceriescontinued.

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

(b) Fresh, smoked or dried (but not salted), or preserved by cold process 

per lb.

1d.

1½d.

(c) Preserved in tins or other air-tight vessels including the weight of liquid contents—

(1) Salmon-------------------------------------------------------------------- per lb.

1d.

4d.

(2) Crustaceans-------------------------------------------------------------- per lb.

2½d.

4d.

(3) Sardines------------------------------------------------------------------- per lb.

1d.

3d.

(4) Other----------------------------------------------------------------------- per lb.

1d.

2⅓d.

(d) Potted or concentrated, including extracts of, and caviare------------- ad val.

25 per cent.

42½ per cent

(e) Oysters, fresh, in the shell----------------------------------------------------- per cwt.

2s.

2s.

(F) N.E.I.-------------------------------------------------------------------------------- per cwt.

5s.

6s.

52. Fruits, Fresh, viz.:—

(a) Bananas-------------------------------------------------------------------------- per cental

2s. 6d.

8s. 4d.

(b) Citrus---------------------------------------------------------------------------------- per lb.

½d.

1d.

(c) N.E.I., including fresh Lyohee nuts-------------------------------------- per cental

3s.

6s.

53. Fruits, Dried, viz.:—

(a) Currants, Raisins and other; Desiccated Banana, Banana Flour, Peel candied drained or dried --------------------------------------------------------------------------- per lb.

6d.

6d.

(b) Dates---------------------------------------------------------------------------------- per lb.

And on and after 1st December, 1933

3d.

3d.

(b) Dates---------------------------------------------------------------------------------- per lb.

2d.

2d.

(c) Prunes--------------------------------------------------------------------------------- per lb.

6d.

6d.

(d) Apples, Pears, Poaches, Nectarines, and Apricots, dried or evaporated per lb.

6d.

6d.

54. (a) Fruits and Vegetables, n.e.i., including Ginger, n.e.i. (preserved in liquid, or partly preserved, or pulped)—

(1) Quarter-pints and smaller sizes-------------------------------------------- per dozen

1s. 3d.

1s. 9d.

(2) Half-pints and over quarter-pints----------------------------------------- per dozen

2s. 6d.

3s. 6d.

(3) Pints and over half-pints---------------------------------------------------- per dozen

5s.

7s.

(4) Quarts and over pints-------------------------------------------------------- per dozen

10s.

14s.

(5) Exceeding a quart------------------------------------------------------------- per gallon

3s.

4s. 3d.

(6) When preserved in spirituous liquid, additional duty to be paid on the liquid

 per gallon

30s.

31s.

(b) Asparagus Tips—

(1) Half-pints and smaller sizes------------------------------------------------ per dozen

4s.

6s.

(2) Pints and over half-pints---------------------------------------------------- per dozen

5s. 6d.

9s.

(3) Quarts and over pints-------------------------------------------------------- per dozen

10s.

14s.

(4) Exceeding a quart------------------------------------------------------------- per gallon

3s.

4s. 8d.

55. Infants’ and Invalids’ Foods, as proscribed by Departmental By-laws

Free

Free

56. Ginger, viz.:—

(a) Green---------------------------------------------------------------------------------- per lb.

1d.

1d.

(b) Ground-------------------------------------------------------------------------------- per lb.

4d.

4d.

(c) Preserved (not in liquid)-------------------------------------------------------- per lb.

4d.

4d.

(d) In brine or syrup in vessels exceeding 10 gallon----------------------------------

Free

Free

(e) Dry, unground-------------------------------------------------------------------------------

And on and after a date to be fixed by proclamation

Free

Free

(e) Dry, unground---------------------------------------------------------------------- ad val.

Free

15 per cent.

 

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

General Tariff.

Division IV.—Agricultural Products and Groceriescontinued.

57. Grain and Pulse, not prepared or manufactured, viz.:—

(a) Wheat------------------------------------------------------------------------ per cental

Free

2s.

(b) Barley------------------------------------------------------------------------- per cental

2s.

2s.

(c) Maize------------------------------------------------------------------------- per cental

2s. 6d.

3s. 6d.

(d) N.E.I.------------------------------------------------------------------------- per cental

1s. 6d.

1s. 6d.

58. Grain and Pulse, prepared or manufactured, viz.:—

(a) Bran, Pollard, and Sharps----------------------------------------------- per cental

1s.

1s. 3d.

(b) Wheaten Flour-------------------------------------------------------------- per cental

Free

2s. 6d.

(c) Cornflour------------------------------------------------------------------------- per lb.

And on and after 27th October, 1933

3d.

3d.

(c) Cornflour; Starch Flour derived from maize—

(1) When not packed for household use per lb.

1½d.

2¾d.

(2) When packed for household use---------------------------------- per lb.

2d.

3d.

(d) N.E.I., including Phosphorized Wheat, when not packed for retail sale per lb.

½d.

¾d.

59. Hay and Chaff-------------------------------------------------------------------------- per cwt.

1s.

1s.

60. Herbs, dried, not medicinal----------------------------------------------------------- per lb.

4d.

5d.

61. (a) Honey---------------------------------------------------------------------------------- per lb.

1½d.

2d.

(b) Jams, and Jellies, including Calves’ Foot but not Meat Jellies--------- per lb.

3d.

3d.

(c) Jelly Crystals and Jelly Powders------------------------------------------------ per lb.

4d.

5d.

62. Hops----------------------------------------------------------------------------------------- per lb.

6d.

1s.

63. Isinglass—

(a) Packed for household use--------------------------------------------------- ad val.

15 per cent.

25 per cent.

(b) N.E.I.---------------------------------------------------------------------------------------

Free

Free

64. Lard and Lard Oil; and Edible Fats, n.e.i.----------------------------------------- per lb.

 And on and after 9th March, 1933

1d.

2d.

64. (a) Edible Fats n.e.i. and Lard------------------------------------------------------- per lb.

3d.

4d.

(b) Lard Oil------------------------------------------------------------------------------- per lb.

1d.

2d.

65. Linseed Cake and Oil Cake------------------------------------------------------ per cental

1s.

1s. 3d.

66. Linseed for the manufacture of oil and cake and Linseed for cultivation, as prescribed by Departmental By-laws

Free

Free

67. Linseed Meal------------------------------------------------------------------------ per cental

4s.

4s.

68. Linseed n.e.i.------------------------------------------------------------------------- per cental

2s.

2s. 6d.

69. Liquorice—

(a) Boot in its natural state or decorticated-------------------------------------------

Free

Free

(b) Crude; Crude Paste; and Block Juice------------------------------------- per lb.

1d.

1d.

(c) N.E.I.—

(1) When the current domestic value, including the inside packages, exceeds 1s. per lb.------------------------------------------------------------ ad val.

25 per cent.

35 per cent.

(2) Otherwise----------------------------------------------------------------- per lb.

2½d.

3½d.

70. Macaroni and Vermicelli-------------------------------------------------------------- per lb.

1d.

3d.

71. Malt Extract, non-spirituous, including Peptonized Malt Extract---------- per lb.

2d.

2½d.

72. Malt, including granulated, maize, and rice Malts and roasted or torrified Barley-------------------------------------------------------------------------------------- per cental

6s.

7s.

73. Matches and Vestas of all kinds:—

(a) (1) Wax, in boxes containing 50 vestas or less-------- per gross of boxes

7d.

1s. 7d.

(2) Wood, in boxes containing 70 matches or less---- per gross of boxes

10d.

1s. 9d.

(b) (1) Wax, in boxes containing over 50, but not exceeding 100 vestas per gross of boxes

1s. 2d.

3s. 2d.

(2) Wood, in boxes containing over 70, but not exceeding 140 matches per gross of boxes

1s. 8d.

3s. 10d.

 

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

General Tariff.

Division IV.—Agricultural Products and Groceriescontinued.

73.—continued.

(c) (1) Wax, for each additional 50 vestas or portion of 50 vestas per box, an additional duty--------------------------------------------------------- per gross of boxes

7d.

1s. 7d.

(2) Wood, for each additional 70 matches or portion of 70 matches per box, an additional duty-------------------------------------- per gross of boxes

10d.

1s. 9d.

(d) N.E.I.---------------------------------------------------- per 1,000 matches or vestas

2d.

3½d.

(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.

 or per 1,000 matches or vestas

 whichever rate is applicable.

3d.

3d.

74. Meats, Poultry, Game, and Soup, viz.:—

(a) Fresh or smoked------------------------------------------------------------------- per lb.

2d.

2½d.

(b) Potted or concentrated, including extracts of, and Meat Jellies; Preparations in dry form for making soup------------------------------------------------------ ad val.

30 per cent.

50 per cent

(c) Preserved in tins or other air-tight vessels, including the weight of liquid contents------------------------------------------------------------------------------------ per lb.

3d.

6d.

(d) Preserved by cold process------------------------------------------------------ per lb.

2d.

3d.

(e) N.E.I.------------------------------------------------------------------------------- per cwt.

5s.

6s. 6d.

75. Milk (including Cream)—

(a) Preserved, Condensed, Concentrated, Peptonized, and Frozen:—

(1) Sweetened--------------------------------------------------------------- per lb.

2d.

2½d.

(2) Unsweetened----------------------------------------------------------- per lb.

2d.

2½d.

(b) Dried or in powder form-------------------------------------------------------- per lb.

3d.

4d.

(c) Malted Milk------------------------------------------------------------------------ per lb.

6d.

8d.

76. Mustard, including French Mustard--------------------------------------------------- per lb.

3d.

5d.

77. Mustard Seed----------------------------------------------------------------------------------------

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

(b) Coconuts, whole----------------------------------------------------------------- per cwt.

Free

1s.

(c) Coconuts, prepared--------------------------------------------------------------- per lb.

2d.

3d.

(d) Unshelled, n.e.i.------------------------------------------------------------------- per lb.

2d.

3d.

(e) Kernels n.e.i., Pastes n.e.i., and Meals--------------------------------------- per lb.

4d.

6d.

(f) Peanuts, unshelled----------------------------------------------------------------- per lb.

2d.

4d.

(g) Peanut Butter----------------------------------------------------------------------- per lb.

8d.

1s.

(h) Almonds, viz.:—

(1) Unshelled--------------------------------------------------------------------- per lb.

4d.

6d.

(2) Kernels for use in the manufacture of marzipan, as prescribed by Departmental By-laws-------------------------------------------------------

Free

Free

(3) Kernels n.e.i.---------------------------------------------------------------- per lb.

6d.

9d.

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 (excepting canary seed and mixtures containing canary seed) 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.

45 per cent.

65 per cent.

 

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

General Tariff.

Division IV.—Agricultural Products and Groceriescontinued.

And on and after 9th March, 1933

79. Oilmen’s Stores, n.e.i., being Groceries, including Soap Dyes and Condition Foods, n.e.i.; Food for birds (excepting canary seed and mixtures containing canary seed) 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.

37½ per cent.

80. Onions in their natural state--------------------------------------------------------- per ton

£8

£8

81. Peel, preserved in liquid, including the weight of the liquid  per lb.

1d.

3d.

82. Pickles, Sauces, Chutney, Olives, and Capers—

(a) Quarter-pints and smaller sizes------------------------------------------ per doz.

1s. 3d.

1s. 9d.

(b) Half-pints and over quarter-pints---------------------------------------- per doz.

2s. 6d.

3s. 6d.

(c) Pints and over half pints--------------------------------------------------- per doz.

5s.

7s.

(d) Quarts and over pints------------------------------------------------------- per doz.

10s.

14s.

(e) Exceeding a quart and not exceeding a gallon--------------------- per gallon

2s. 11d.

4s. 3d.

(f) Exceeding a gallon (except Capers and Olives)------------------- per gallon

2s. 9d.

4s. 1d.

(g) Capers and Olives in vessels exceeding a gallon----------------- per gallon

1s. 6d.

1s. 6d.

(h) Curry, manufactured, whether paste or powder------------------------ per lb.

3d.

3d.

(i) Soy in packages each containing not less than 4 gallons---------------------

Free

Free

83. Potatoes in their natural state------------------------------------------------------- per cwt.

2s. 6d.

2s. 6d.

84. (a) Liquid Rennet in packages other than for household use--------------- ad val.

15 per cent.

25 per cent.

(b) Rennet n.e.i.------------------------------------------------------------------------- ad val.

25 per cent.

40 per cent.

85. Rice—

(a) Uncleaned------------------------------------------------------------------------ per lb.

1d.

1d.

(b) N.E.I., including Rice Meal and Rice Flour----------------------------- per lb.

1½d.

1½d.

86. Rice Root------------------------------------------------------------------------------------------

Free

Free

87. Sago and Tapioca—

(a) Packed for household use---------------------------------------------------- per lb.

1d.

1d.

(b) N.E.I.--------------------------------------------------------------------------------------

And on and after a date to be fixed by proclamation

Free

Free

(b) N.E.I.------------------------------------------------------------------------------ ad val.

Free

15 per cent.

88. Salt, and table preparations thereof, in packages of any description, not exceeding 14 lb. net weight------------------------------------------------------------------------ ad val.

20 per cent.

30 per cent.

89. Salt—

(a) Brown, Light Brown, Pink, or Dark Red Rook----------------------- per ton

Free

20s.

(b) N.E.I.---------------------------------------------------------------------------- per ton

20s.

30s.

90. Sausage casings----------------------------------------------------------------------------------

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

(b) Canary Seed and mixtures containing canary seed:—

(1) When not packed for retail sale-------------------------------- per cental

12s.

15s.

(2) When packed for retail sale------------------------------------------ per lb.

2½d.

3d.

(c) Hemp and Rape Seed, also mixtures n.e.i. in which such seeds predominate--------------------------------------------------------------------------------- per cental

6s.

7s. 6d.

92. Seed—Cotton, Kapok, and Sesame-------------------------------------------- per cental

4s.

4s.

93. Seed—Lucerne--------------------------------------------------------------------------- per lb.

6d.

9d.

 

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

General Tariff.

Division IV.—Agricultural Products and Groceriescontinued.

94. Soap—

(a) Toilet, Fancy, or Medicated-------------------------------------------- per lb.

or ad val.

whichever rate returns the higher duty.

 

6d.

35 per cent.

 

9d.

55 per cent.

(b) N.E.I.; Soap Substitutes and Compounded Detergents for washing and cleansing purposes, not including saponaceous disinfectants--------- ad val.

30 per cent.

50 per cent.

95. Sparklets, for aerated waters----------------------------------------------------------------

Free

Free

96. Spices—

(a) Unground, n.e.i.--------------------------------------------------------------------

And in respect to sub-item (a)—on and after a date to be fixed by proclamation

Free

Free

(a) (1) Unground, viz., Cardamom, Chillies, Cinnamon, Cloves, Mace, Nutmegs, Pepper, Pimento----------------------------------------------------------- ad val.

Free

15 per cent.

(2) Unground, n.e.i.-------------------------------------------------------------------

Free

Free

(b) Ground, n.e.i.-------------------------------------------------------------------- per lb.

4d.

4d.

97. Starch--------------------------------------------------------------------------------------- per lb.

2d.

3d.

98. (a) Starch Flours------------------------------------------------------------------------- per lb.

2d.

3d.

(b) Custard Powders-------------------------------------------------------------------- per lb.

And on and after 27th October, 1933

3d.

4d.

98. (a) Starch Flours n.e.i.----------------------------------------------------------------- per lb.

2d.

3d.

(b) Custard Powders-------------------------------------------------------------------- per lb.

2d.

3d.

99. Straw-------------------------------------------------------------------------------------- per cwt.

1s.

1s.

100. Tea—

(a) In packets not exceeding 20 lb. net weight------------------------------ per lb.

6d.

6d.

(b) N.E.I.------------------------------------------------------------------------------ per lb.

4d.

4d.

101. Vegetables (excepting Tomatoes), dried, drysalted, concentrated, compressed, or powdered----------------------------------------------------------------------------- ad val.

20 per cent.

30 per cent.

102. Vegetables n.e.i.------------------------------------------------------------------- per cental

2s.

2s.

103. Waxes—

(a) Mixed or Compounded, liquid or solid; Shoemakers’ Wax-------- per lb.

1d.

1½d.

(b) Vegetable, for manufacturing purposes, as prescribed by Departmental By-laws------------------------------------------------------------------------------------------

Free

Free

104. Waxes—

(a) Paraffino Wax------------------------------------------------------------------- per lb.

1d.

2d.

(b) Beeswax-------------------------------------------------------------------------- per lb.

1d.

4½d.

(c) N.E.I., including Stearine, Carnauba, Ceresine, Japanese or Vegetable Wax, Vegetable Wax n.e.i.----------------------------------------------------- per lb.

1d.

1½d.

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.

 

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

General Tariff.

Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attirecontinued.

105.—continued.

(a) (1) (a) Cotton, Linen, and other piece goods, n.e.i  ad val.

5 per cent.

25 per cent.

(b) Cotton Piece Goods ordinarily used for manufacture into outer clothing for human wear which in pattern design or appearance resemble woollen piece goods used for the same purpose and which weigh more than 3 ounces per square yard (except piece goods enumerated in sub-item (aa) )

per square yard

and ad val.

or ad val.

6d.

20 per cent.

35 per cent.

1s.

40 per cent.

55 per cent.

whichever rate returns the higher duty.

(2) Calico for bag making, as prescribed by Departmental By-laws------

Free

Free

(aa) Piece Goods, Knitted or Lock-stitched, in tubular form or otherwise, of any material except when wholly of wool—

(1) For the manufacture of goods other than apparel, as prescribed by Departmental By-laws-------------------------------------------- ad val.

Free

15 per cent.

(2) Other--------------------------------------------------------------------- per lb.

or ad val.

2s.

35 per cent.

4s.

55 per cent.

whichever rate returns the higher duty.

(b) Cotton and Linen Piece Goods defined for cutting up for the manufacture of hemmed or hemstitched Handkerchiefs, Serviettes, Tablecloths, or Window Blinds, as prescribed by Departmental By-laws---------------------------------------- ad val.

5 per cent.

25 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.

5 per cent.

25 per cent.

(d) (1) Artificial Silk, or containing artificial silk or having artificial silk worked thereon, except piece goods enumerated in sub-paragraph (b) of paragraph (1) of sub-item (a) and in sub-items (aa) and (f)------------------------------- ad val.

20 per cent.

40 per cent.

(2) Silk, or containing silk or having silk worked thereon, except piece goods enumerated in sub-paragraph (b) of paragraph (1) of sub-item (a), in paragraph (1) of sub-item (d), and in sub-items (aa) and (f)----------------- ad val.

10 per cent.

30 per cent.

(E) (1) Velvets, Velveteens, Plushes, Sealette and Cloths imitating furs, Astrachans; Italians containing wool-------------------------------------------------------------- ad val.

 

15 per cent.

 

30 per cent.

And on and after 27th October, 1933

(1) Velvets, Velveteens, Plushes, Sealette and Cloths imitating furs, Astrachans---------------------------------------------------------------------------------- ad val.

15 per cent.

30 per cent.

(2) Lace for Attire: Lace Flouncings; Millinery and Dress Nets; Veilings; Embroideries in the piece; Tucked Linens or Cottons----------- ad val.

15 per cent.

40 per cent.

On and after 27th October, 1933

(3) Italians containing wool------------------------------------------------------- ad val.

5 per cent.

25 per cent.

 

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

General Tariff.

Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attirecontinued.

105.—continued.

(F) (1) Piece Goods, woollen, or containing wool, ordinarily used in the manufacture of outer clothing for human wear and weighing more than three ounces per square yard

 per square yard

and ad val.

1s.

30 per cent.

2s.

50 per Cent.

(2) Piece Goods, woollen, or containing wool, n.e.i.  ad val.

35 per cent.

55 per cent.

(3) Piece Goods, woollen, or containing wool, n.e.i., of a class or kind not produced in Australia, as prescribed by Departmental By-laws  ad val.

16 per cent.

30 per cent.

(4) Piece Goods, felt, of wool or containing wool

 per square yard

and ad val.

 And on and after 9th March, 1933

 

9d.

20 per cent.

 

1s. 6d.

37½ per cent.

(4) Piece Goods, felt, of wool or containing wool—

(a) Slipper Upper Felt per square yard

and ad val.

 

6d.

20 per cent.

 

1s. 3d

37½ per cent

(b) N.E.I.--------------------------------------------------- per square yard

and ad val.

9d.

20 per cent.

1s. 6d.

37½ per cent.

(5) Piece Goods, felt, composed of hair; Piece Goods, felt, n.e.i. ad val.

35 per cent.

55 per cent.

(g) Hair Cloth and Cloth of Hair in combination with other fibres for interlining apparel

 per square yard

 or ad val.

 whichever rate returns the higher duty.

  

6d.

45 per cent.

  

8d.

65 per cent.

(H) (1) Waterproofed Cloth, n.e.i., prepared with rubber, oil, celluloid or nitro-cellulose----------------------------------------------------------------- ad val.

35 per cent.

55 per cent.

(2) Waterproofed Tape or Textile Strip—

(a) Prepared with rubber, oil, celluloid or nitro-cellulose- ad val.

35 per cent.

55 per cent.

(b) N.E.I.--------------------------------------------------------------- ad val.

Free

15 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------------------------------------------- ad val.

10 per cent.

25 per cent.

(J) (1) Leather Cloth and Leather Cloth Binding prepared with rubber, oil, celluloid or nitro-cellulose; Bookbinders’ Cloth prepared with nitro-cellulose----------------------------------------------------------------------------- ad val.

35 per cent.

55 per cent.

(2) Oil baize and fabrics similar to oil baize prepared with rubber, oil, celluloid or nitro-cellulose—

(a) As prescribed by Departmental Bylaws  ad val.

5 per cent.

25 per cent.

(b) N.E.I.---------------------------------------------------------- ad val.

35 per cent.

55 per cent.

(K) Piece goods of a class or kind not produced in Australia which would otherwise be dutiable at a higher rate than that payable under this sub-item imported for use in the manufacture of neck-ties, as prescribed by Departmental Bylaws—

(1) Silk or in chief part by weight silk; wool or in chief part by weight, wool and admixtures of wool and silk---------------- ad val.

10 per cent.

20 per cent.

(2) Other---------------------------------------------------------------- ad val.

20 per cent.

25 per cent.

 

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

General Tariff.

Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attirecontinued.

106. (a) 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

15 per cent.

(b) Trimmings and Ornaments, n.e.i. for Hats Shoes and other attire, not being partly or wholly of gold or silver; 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 lengths for belts --------------------------------------------- ad val.

Free

25 per cent.

(c) Braids, Straw or Grass, for hat making—

(1) Not bleached or dyed----------------------------------------------------

Free

Free

(2) Bleached or dyed------------------------------------------------ ad val.

5 per cent.

10 per cent.

(d) Badges, Emblems, and the like (other than those of woven or embroidered material)—

(1) Partly or wholly of gold or silver------------------------- ad val.

50 per cent.

70 per cent.

(2) Wholly of metal (not being partly or wholly of gold or silver) including metal enamelled--------------------------------------------- ad val.

30 per cent.

50 per cent.

(3) N.E.I.------------------------------------------------------------- ad val.

Free

25 per cent.

(e) Buckles Clasps and Slides for Hats Shoes and other attire—

(1) Partly or wholly of gold or silver

ad val.

50 per cent.

70 per cent.

(2) Wholly of metal (not being partly or wholly of gold or silver) including metal enamelled--------------------------------------------- ad val.

45 per cent.

65 per cent.

(3) Non-metallic, other than those made of glass or tinsel, with or without metal fittings or metal fastening devices------------- ad val.

30 per cent.

50 per cent.

And on and after 9th March, 1933

(3) Non-metallic, other than those made of glass or tinsel, with or without metal fittings or metal fastening devices------------- ad val.

20 per cent.

50 per cent.

(4) N.E.I.--------------------------------------------------------------- ad val.

Free

26 per cent.

(f) Buttons, n.e.i., including blanks and those partly finished—

(1) Partly or wholly of gold or silver------------------------------ ad val.

50 per cent.

70 per cent.

(2) Wholly of metal (not being partly or wholly of gold or silver) excepting trouser buttons

ad val.

40 per cent.

60 per cent.

(3) Non-metallic, other than those made of glass or tinsel and those specified in paragraph (4) of this sub-item, with or without metal fittings or metal fastening devices; Cloth Covered------------------------ ad val.

30 per cent.

50 per cent.

And on and after 9th March, 1933

(3) Non-metallic, other than those made of glass or tinsel and those specified in paragraph (4) of this sub-item, with or without metal fittings or metal fastening devices; cloth covered-------------------------- ad val.

20 per cent.

50 per cent.

(4) Trochus, Pearl, or other Animal Shell, and imitations of trochus or pearl shell--------------------------------------------------------------- ad val.

15 per cent.

30 per cent.

(5) Other------------------------------------------------------------------ ad val.

Free

15 per cent.

 

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

Genera Tariff.

Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attirecontinued.

107. (a) Woven and Embroidered Materials in the piece or otherwise:—Badges, Hat and Cap Fronts (badged), Medal Ribbons, Looping for Boots and Shoes; Labels and Hangers for all purposes including plain Hanger Material; Tubular Tie Material in the piece; Galoons Bands or Bandings Tapes and the like having printed woven or embroidered lettering badge trade name or mark or design thereon; Slipper, Shoe, and Blazer Bindings

ad val.

45 per cent.

70 per cent.

(b) Ribbons and Galoons having not more than 48 ribs to the lineal inch and being not more than three and a half inches in width  ad val.

45 per cent.

70 per cent.

And on and after 27th October, 1933

107. (a) Woven and Embroidered Materials in the piece or otherwise:—Badges, Hat and Cap Fronts (badged), Medal Ribbons (not being water-waved), Looping for Boots and Shoes; Labels and Hangers for all purposes including plain Hanger Material; Tubular Tie Material in the piece; Galoons Bands or Bandings Tapes and the like having printed woven or embroidered lettering badge trade name or mark or design thereon; Ribbons (not being water-waved) and Galoons having not more than 48 ribs to the lineal inch and being not more than three and a half inches in width; Slipper, Shoe, and Blazer Bindings-------------------------------------------------------------- ad val.

35 per cent.

60 per cent.

(b) Regalia Ribbons for use in the manufacture of Lodge Regalia, as prescribed by Departmental By-laws

ad val.

Free

25 per cent.

108. (a) (1) Feathers, undressed, and Down ad val.

15 per cent.

15 per cent.

(2) Feathers, undressed, as prescribed by Departmental By-laws

Free

Free

(b) Feathers, dressed, including Feathers made up into trimmings; also Natural Birds and Wings ad val.

30 per cent.

50 per cent.

109. Artificial Flowers, Fruits, Plants, Leaves, and Grains, of all kinds and materials----------------------------------------------------------------------------------------- ad val.

45 per cent.

70 per cent.

110. (a) Apparel, other than knitted, viz.:—

(1) Overcoats and Suits:—

(a) Men’s, i.e., with chest measurement of 34 inches and over-- each

15s.

25s.

(b) Boys’ and Youths’------------------------------------------------------ each

10s.

15s.

(2) (a) Trousers or Knickers with waist measurement of 31 inches and over, imported separately ---------------------------------------------------------------- each

6s.

8s. 6d.

(b) Trousers or Knickers with waist measurement less than 31 inches, imported separately each

4s.

8s.

(c) Coats and Vests, Men’s, i.e., with chest measurement of 34 inches and over, imported separately—

(1) each Coat---------------------------------------------------------------

9s.

15s.

(2) each Vest----------------------------------------------------------------

3s.

5s.

(d) Coats and Vests, Boys’ and Youths’, i.e., with chest measurement less than 34 inches, imported separately—

(1) each Coat---------------------------------------------------------------

6s.

13s.

(2) each Vest----------------------------------------------------------------

2s.

5s.

 

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

General Tariff.

Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attirecontinued.

110.—continued.

(a)—continued.

(3) Blouses or Skirts imported separately—

(a) Cotton, linen, or other material n.e.i.

each

2s.

4s.

(b) Wool or containing wool each

7s.

11s.

(c) Silk or containing silk but not containing wool-------- each

4s.

8s.

(4) Coats—

(a) Girls’, n.e.i., i.e., measuring 42 inches or less from collar seam to foot of coat, viz.:—

(1) Cotton, linen, or other material n.e.i.--------- each

4s.

6s.

(2) Wool or containing wool------------------------ each

9s.

13s.

(3) Silk or containing silk but not containing wool each

6s.

10s.

(b) Women’s, n.e.i., viz.:—

(1) Cotton, linen, or other material n.e.i.-------------- each

8s.

13s.

(2) Wool or containing wool----------------------------- each

13s.

20s.

(3) Silk or containing silk but not containing wool each

10s.

17s.

(5) Costumes, Dresses, or Robes, but not including Dresses or Robes for infants in arms, or such articles when not exceeding 22 inches in length, viz.:—

(a) Cotton, linen, or other material n.e.i.

each

6s.

12s.

(b) Wool or containing wool------------------------------------ each

15s.

25s.

(c) Silk or containing silk but not containing wool ----- each

12s.

20s.

(b) Apparel, knitted, and Apparel made from knitted or lock-stitched piece goods, viz.:—

(1) Blouses, Skirts, Underwear, and Bathing Costumes—

(a) Cotton or other material n.e.i.---------------- each

2s.

4s.

(b) Wool or silk or containing wool or silk each

5s.

9s.

(2) Coats, Jumpers, Cardigans, Sweaters, and similar garments—

(a) Girls’ or Boys’, i.e., with chest measurement under 34 inches

 each

4s.

6s.

(b) Women’s or Men’s, i.e., with chest measurement 34 inches and over------------------------- each

8s.

13s.

(3) Costumes, Dresses or Robes—

(a) Cotton or other material n.e.i.---------------- each

6s.

12s.

(b) Wool or containing wool but not containing silk each

11s.

21s.

(c) Silk or containing silk each

15s.

30s.

and in addition to the rates specified in sub-items (A) and (B)--------- ad val.

30 per cent.

50 per cent.

or, as to all the goods covered by sub-items (A) and (B), the following rates if same return a higher duty, viz.:—------------------------------------------------------ ad val.

60 per cent.

75 per cent.

(c) Corsets------------------------------------------------------------------------- ad val.

30 per cent.

50 per cent.

 

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

General Tariff.

Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attirecontinued

110.—continued.

(d) Apparel, n.e.i., for the human body, partly or wholly made up, including materials cut into shape therefor; also material bearing any pattern design or marking for the purpose of indicating that it is to be made up into separate articles of apparel; Boxed Robes; Apparel not otherwise subject to a lower rate of duty and not imported for sale or trade and not exceeding a total value of £5 ad val.

45 per cent.

65 per cent.

(e) Neck Ties for human wear---------------------------------------------- per dozen

or ad val.

whichever rate returns the higher duty.

3s.

45 per cent.

4s.6d

65 per cent.

111. Articles of natural or imitation hair:—

(a) Wigs, Transformations, and Fringes including Scalps or Patches--- each

or ad val.

whichever rate returns the higher duty.

 

10s.

20 per cent.

 

12s.

25 per cent.

(b) Switches-------------------------------------------------------------------------- each

or ad val.

whichever rate returns the higher duty.

5s.

20 per cent.

6s.

25 per cent.

(c) Hair Nets, and n.e.i.----------------------------------------------------------- ad val.

20 per cent.

37½ 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, parts of Furs or other Skins sewn together. Fur Trimmings and imitation Fur Tails---------------------------------- ad val.

60 per cent.

75 per cent.

(b) (1) Fur and other Skins n.e.i. (except rabbit skins), dressed or prepared for making up------------------------------------------------------------------------ ad val.

15 per cent.

30 per cent.

(2) Rabbit Skins dressed or prepared for making up--------- per doz. skins

or ad val.

whichever rate returns the higher duty.

10s.

25 per cent.

10s.

42½ per cent.

(c) Hatters’ Fur, not on the skin----------------------------------------------- ad val.

15 per cent.

25 per cent.

113. Gloves (except of rubber), viz.:—

(a) Harvesting, Driving, Housemaids’, and Gardening

per doz. pairs

or ad val.

whichever rate returns the higher duty.

  

2s.

25 per cent.

  

3s.

42½ per cent.

(b) N.E.I. including Mittens--------------------------------------------------- ad val.

Free

25 per cent.

114. Hats, Caps, and Bonnets—

(a) Firemen’s Helmets and Miners’ Hats------------------------------- ad val.

Free

10 per cent.

(b) Wool Felt Hats for men and boys in any stage of manufacture including wool felt hoods therefor

per doz.

or ad val.

whichever rate returns the higher duty.

And on and after 9th March, 1933

  

30s.

45 per cent.

  

60s.

85 per cent.

(b) Wool Felt Hats in any stage of manufacture for men and boys, including wool felt hoods therefor

per dozen

or ad val.

whichever rate returns the higher duty.

  

22s.6d.

45 per cent.

  

42s.6d.

65 per cent.

 

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

General Tariff.

Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attirecontinued.

114.—continued.

(c) Fur Felt Hats for men and boys in any stage of manufacture including fur felt hoods therefor

per doz.

or ad val.

whichever rate returns the higher duty.

And on and after 9th March, 1933

   

48s.

45 per cent.

   

72s.

65 per cent.

(c) Fur Felt Hats in any stage of manufacture for men and boys, including fur felt hoods therefor

per dozen

or ad val.

whichever rate returns the higher duty.

  

36s.

45 per cent.

  

60s.

65 per cent.

(d) Caps n.e.i.------------------------------------------------------------------- per doz.

and ad val.

15s.

35 per cent.

17s.

55 per cent.

(K) Wool Felt Hoods for girls’ and women’s hats

per doz.

or ad val.

whichever rate returns the higher duty.

And on and after 9th March, 1933

 

20s.

35 per cent.

 

30s.

55 per cent.

(e) Hoods- for girls’ and women’s hats, viz.:—

(1) Wool Felt Hoods----------------------------------------------- per dozen

or ad val.

whichever rate returns the higher duty.

 

10s.

45 per cent.

 

20s.

65 per cent.

(2) Fur Felt Hoods and Velour Hoods per doz.

or ad val.

whichever rate returns the higher duty.

For the purposes of paragraph (1) of this sub-item the term “ Hoods” includes hoods in any stage of manufacture up to but not including the defining of the brim.

24s.

45 per cent.

39s.

65 per cent.

(f) Felt hats and felt capelines for women and girls, Fur Felt hoods for women’s and girls’ hats, Berets, Women’s and Girls’ caps (other than bathing) of any material; Hats and Bonnets n.e.i.--------------------------------- per doz.

or ad val.

whichever rate returns the higher duty.

45s.

45 per cent.

 

60s.

65 per cent.

 

And on and after 9th March, 1933

(f) (1) Felt Capelines for girls’ and women’s hats

per dozen

or ad val.

 

24s.

45 per cent.

 

39.

65 per cent.

whichever rate returns the higher duty.

(2) Felt Hats for girls and women; Berets; Girls’ and Women’s Caps (other than bathing) of any material; Hats n.e.i. and Bonnets----- per dozen

or ad val.

whichever rate returns the higher duty.

  

45s.

45 per cent.

  

60s.

65 per cent.

(g) Hoods other than of felt—

(1) Panama and Pandan plaited from the tip of the crown to the base of the brim and which do not contain any thread straws or other material joining the plaits or other material together-------------------------------- ad val.

45 per cent.

65 per cent.

 

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

General Tariff.

Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attirecontinued

114—continued

(g)—continued.

(2) Other-------------------------------------------------------------- per doz.

or ad val.

whichever rate returns the higher duty.

And on and after 9th March, 1933

  

18s.

45 per cent.

  

24s.

65 per cent.

(g) Hoods other than of felt------------------------------------------------ ad val.

45 per cent.

65 per cent.

(h) Bathing Hats and Bathing Caps of rubber or other material-- per doz.

or ad val.

whichever rate returns the higher duty.

12s.

35 per cent.

16s.

55 per cent.

115. (a) Socks* for human attire—

* The word “Socks” means any hose for human wear which when worn does not cover the knee.

(1) Cotton--------------------------------------------------------- per dozen pairs

or ad val.

whichever rate returns the higher duty.

20s.

50 per cent.

30s.

70 per cent.

(2) Woollen or containing wool------------------------------- per doz. pairs

or ad val.

whichever rate returns the higher duty.

17s. 6d.

50 per cent.

25s. 6d.

70 per cent.

(3) Silk or containing silk but not containing wool, and n.e.i.

per doz. pairs

or ad val.

whichever rate returns the higher duty.

 

20s.

45 per cent.

 

30s.

65 per cent.

(b) Stockings   for human attire—

↑ The word “Stockings” means any hose for human wear which when worn covers the knee.

(1) Cotton---------------------------------------------------------- per doz. pairs

or ad val.

whichever rate returns the higher duty.

30s.

50 per cent.

50s.

70 per cent.

(2) Woollen or containing wool------------------------------ per doz. pairs

or ad val.

whichever rate returns the higher duty.

25s.

50 per cent.

35s.

70 per cent.

(3) Silk or containing silk but not containing wool, and n.e.i.  per doz. pairs

or ad val.

whichever rate returns the higher duty.

And on and after 9th March, 1933

 

30s.

45 per cent.

 

50s.

65 per cent.

115. (a) Socks*--------------------------------------------------------------- per dozen pairs

or ad val.

whichever rate returns the higher duty.

12s.

45 per cent.

26s.

65 per cent.

* The word “Socks” means any hose for human wear which when worn does not cover the knee.

(b) Stockings —

(1) Cotton; silk or containing silk; and n.e.i.

per dozen pairs

or ad val.

whichever rate returns the higher duty.

  

15s.

45 per cent.

  

35s.

65 per cent.

(2) Woollen----------------------------------------------------- per dozen pairs

or ad val.

whichever rate returns the higher duty.

15s.

45 per cent.

30s.

65 per cent.

↑ The word “Stockings” means any hose tor human wear which when worn coverthe knee.

116. Parasols, Sunshades, and Umbrellas, n.e.i.-------------------------------- ad val.

30 per cent.

60 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.

35 per cent.

55 per cent.

 

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

General Tariff.

Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attirecontinued.

118. (a) Carpets, Carpeting, Floor Cloths n.e.i., Floor and Carriage Mats of any textile material except coir; Floor Rugs and Coverings n.e.i., not being of rubber and not being Furs or other Skins or Carpet Felt Under Carpet Felt or Carpet Felt Paper; Saddlebag in the piece or otherwise----------------------- ad val.

15 per cent.

30 per cent.

(b) Roof coverings in the piece, Floor Coverings, and similar materials, surfaced or unsurfaced, consisting of felt, textile, or paper base, impregnated or laminated with bitumastic, asphaltic, tar or pitch emulsions or similar preparations; damp-course and similar materials in sheets or rolls

ad val.

45 per cent.

65 per cent.

(c) Linoleums and Floor Coverings having a similar surface to linoleums

--------- ad val.

20 per cent.

37½ per cent.

119. Articles of Coir, viz.:—Fenders, Mats and Matting including Cricket Matting ad val.

20 per cent.

35 per cent.

120. (a) Articles, Textile, as under, not being piece goods, viz.:—

Articles of Furnishing Drapery and Napery, including Quilts n.e.i., Table Covers, Doyleys, Tray Cloths, Sheets, Pillow Cases and Covers, Bolster Cases, Counterpanes, Bed Spreads, Table Mats, Splashers, Tablecloths, Runners, Mantel Borders, Toilet Sets, Bags for Linen, Brush and Comb Bags, Nightdress Cases, Handkerchief Sachets, and the like. Cosies and Cushions in part or wholly made up—

(1) When not containing wool------------------------------- ad val.

30 per cent.

50 per cent.

(2) When containing wool------------------------------------ ad val.

And on and after 6th May, 1933

45 per cent.

65 per cent.

(a) Articles, Textile, as under, not being piece goods, viz.:—

Articles of Furnishing Drapery and Napery, including Quilts n.e.i., Table Covers, Doyleys, Tray Cloths, Sheets, Pillow Cases and Covers, Bolster Cases, Counterpanes, Bed Spreads, Table Mats, Splashers, Tablecloths, Runners, Mantel Borders, Toilet Sets, Bags for Linen, Brush and Comb Bags, Nightdress Cases, Handkerchief Sachets, and the like, Cosies and Cushions in part or wholly made up—

(1) When not containing wool-------------------------------- ad val.

25 per cent.

45 per cent.

(2) When containing wool------------------------------------- ad val.

35 per cent.

55 per cent.

(aa) Feather or Down Quilts----------------------------------------------------- ad val.

45 per cent.

65 per cent.

(b) (1) Cotton or Linen Handkerchiefs---------------------------------------- ad val.

35 per cent.

55 per cent.

(2) Cotton or Linen Serviettes------------------------------------------- ad val.

And on and after 6th May, 1933

30 per cent.

50 per cent.

(b) (1) Cotton or Linen Handkerchiefs------------------------------------- ad val.

or per doz.

whichever rate returns the higher duty.

30 per cent.

..

50 per cent.

1s.

(2) Cotton or Linen Serviettes---------------------------------------------- ad val.

Free

Free

374. (a) Asbestos Millboards, Asbestos Yarn, Asbestos Cloth (with or without wire) unproofed ------------------------------------------------------------------- ad val.

Free

15 per cent.

(b) Asbestos Cloth (with or without wire) proofed with rubber; Asbestos Cord; Asbestos Pipe and Boiler Covering; Asbestos Mattresses for Boilers

ad val.

20 per cent.

37½ per cent.

(c) Silicate of Cotton (Slag Wool) and Mineral Wool and Mats made thereof; Compositions for covering pipes and boilers ---------------------- ad val.

20 per cent.

37½ per cent.

(d) Packings, viz.:—

(1) Asbestos ---------------------------------------------------------------- ad val.

20 per cent.

37½ per cent.

(2) Felt------------------------------------------------------------------------ ad val.

60 per cent.

75 per cent.

(3) Other---------------------------------------------------------------------- ad val.

40 per cent.

60 per cent.

And on and after 9th March, 1933

(d) Packings, viz.:—

(1) Asbestos----------------------------------------------------------------- ad val.

20 per cent.

37½ per cent.

(2) Engine and machinery gland, piston and plunger, consisting principally of woven fabric and rubber vulcanized together, with or without metal, but not containing asbestos -------------------- ad val.

Free

15 per cent.

(3) Other --------------------------------------------------------------------- ad val.

40 per cent.

60 per cent.

375. (a) Atomizers for mining purposes -------------------------------------------- ad val.

Free

10 per cent.

(b) Atomizers n.e.i. and Vaporizers (but not including Atomizers and Vaporizers of the types used for spraying insecticides), Fumigators, Odorizers, and the like---------------------------------------------------------------------------------- ad val.

15 per cent.

30 per cent.

(c) Spray Guns, including hand operated spray pumps, for use in the application of powders or of paints enamels lacquers varnishes and similar liquids

ad val.

35 per cent.

55 per cent.

376. Bags, Baskets, Boxes, Cases, Trunks, Purses, Wallets, with or without fittings, viz.:—

(a) Bags, Hand and Purse, except of metal; Purees, except of metal; Wallets—

(1) The value for duty of which does not exceed 1s. 3d. per article ad val.

50 per cent.

70 per cent.

(2) The value for duty of which exceeds 1s. 3d. per article each

3s.

4s. 6d.

or ad val.

50 per cent.

70 per cent.

whichever rate returns the higher duty.

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

General Tariff.

Division XVI.—Miscellaneouscontinued.

376.—continued.

(b) Bags, hand n.e.i., sporting, travelling; Baskets, sporting, travelling, picnic; Cases, toilet, dressing, travelling; Trunks, travelling; Companions, Reticules, Satchels, Valises ------------------------------------------------------------ ad val.

50 per cent.

70 per cent.

And on and after 9th March, 1933

(b) Bags, hand n.e.i., sporting, travelling; Baskets, sporting, travelling, picnic; Cases, toilet, dressing, travelling; Trunks, travelling; Companions, Reticules, Satchels, Valises------------------------------------------------------------- ad val.

35 per cent.

55 per cent.

(c) Bags, hand and purse, of metal other than gold or silver; Baskets, work, and Baskets, n.e.i.; Boxes and Cases, collar, fancy, glove, handkerchief, jewel, musical instrument, pin, puff, soap, trinket, work, and the like; Purees not elsewhere specified -------------------------------------------------------- ad val.

35 per cent.

55 per cent.

(d) Fancy Boxes containing free goods or goods subject to a specific rate  ad val.

35 per cent.

55 per cent.

(e) Fancy boxes containing goods (other than the goods mentioned in item 197) subject to duty ad valorem to be dutiable at the same rate as the goods.

(f) Fancy boxes, imported empty, which are ordinarily used as containers for jewellery and for hair or cloth brushes; fancy boxes, cabinets, canteens or fancy cases, containing goods mentioned in item 197, and fancy boxes, cabinets, canteens or fancy cases, imported empty, which are ordinarily used as containers for goods mentioned in item 197-------------------------------------------- ad val.

35 per cent.

55 per cent.

(g) Kit Bag Frames ----------------------------------------------------------------- ad val.

45 per cent.

65 per cent.

377. Baskets, viz.:—Workmen’s, of rash or straw --------------------------------- ad val.

Free

10 per cent.

378. Billiard Balls in the rough --------------------------------------------------------- ad val.

Free

10 per cent.

379. Blankets, Rubber or Wool for Printing Machines, Top Cloths for Ruling Machines, when imported with the machines of which they form a necessary working part, one or more as required for working the machine; Felts and Wires for Paper Making Machines; Felts for Asbestos Cement Sheet Making Machines ad val.

Free

10 per cent.

380. (A) (1) Brooms, Whisks, and Mops --------------------------------------------- ad val.

30 per cent.

50 per cent.

(2) Carpet Sweepers ------------------------------------------------------------ ad val.

Free

25 per cent.

(B) Vacuum Cleaners for use in the household ------------------------------ ad val.

Free

20 per cent.

381. Brushware and Materials therefor:—

(a) Bristles, viz.:—Undressed; Dressed, if three inches and under in length; Indian, dressed or undressed; White French, dressed or undressed; China (when not boiled, baked or straightened); and Shoemakers’ Bristles------

Free

Free

(b) Bristles partly or wholly dressed, not provided for in sub-item (A), including China (when baked, boiled or straightened) and all brush-making mixtures containing any bristle, hair, or other animal matter------------------------------ ad val.

30 per cent.

45 per cent.

(c) Brushmakers’ Horsehair Drafts --------------------------------------------- ad val.

30 per cent.

45 per cent.

(d) Artists’ Brushes (including Writers and Liners), except of hog-hair; Handpieces for artists’ air brushes ----------------------------------------------------- ad val.

Free

15 per cent.

 

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

General Tariff.

Division XVI.—Miscellaneouscontinued.

381.—continued.

(e) (1) Hair and Cloth Brushes ----------------------------------- per doz.

5s.

7s.

or ad val.

40 per cent.

60 per cent.

whichever rate returns the higher duty.

(2) Tooth, Scrubbing, Paint, and Varnish Brushes

per doz.

2s.

4s.

or ad val.

40 per cent.

60 per cent.

whichever rate returns the higher duty.

(3) Hail Brushes ----------------------------------------- per doz.

1s. 6d.

2s.

or ad val.

40 per cent.

60 per cent.

whichever rate returns the higher duty.

(4) Brushes n.e.i.------------------------------------------------ ad val.

40 per cent.

60 per cent.

382. Cameras and Magic or Optical Lanterns, including mounted lenses and accessories n.e.i. but not including tripods------------------- ad val.

Free

20 per cent.

383. Photographic Negatives---------------------------------------------------

Free

Free

384. (a) (1) Photographic and X- Ray Dry Plates and Flat Films, sensitized per square foot

5d.

8d.

or ad val.

25 per cent.

42½ per cent.

whichever rate returns the higher duty.

(2) Photographic Sensitized Films n.e.i.----------- per square foot

8d.

12d.

or ad val.

25 per cent.

42½ per cent.

whichever rate returns the higher duty.

(3) Photographic Sensitized Papers and Cards also Linen and other Sensitized Materials, n.e.i.; Postcards (sensitized with or without letterpress)------------------------------------- per square foot

1d.

l½d.

or ad val.

25 per cent.

42½ per cent.

whichever rate returns the higher duty.

(4) Lantern Slides; Photographic Backgrounds (mounted or unmounted); Photographs of Australian subjects; Stereoscopic Views

ad val.

25 per cent.

42½ per cent.

(5) Sensitized Blue Print and Heliographic Papers and Fabrics  ad val.

25 per cent.

42½ per cent.

(b) Photographic Materials, viz.:—

Platinotype Paper, Autotype Paper-------------------------- ad val.

Free

10 per cent.

385. Coke ----------------------------------------------------------------- per ton

4s.

6s.

386. Copying Apparatus for duplicating typewriting and the like--- ad val.

15 per cent.

30 per cent.

387. Cordage, unserviceable, for paper manufacture, as prescribed by Departmental By-laws------------------------------------------------------------ ad val.

Free

5 per cent.

388. Cordage, Metal, including Cordage of Metal with core of other material, viz.:—

(a) As prescribed by Departmental By-laws ---------------- ad val.

Free

10 per cent.

(b) N.E.I.--------------------------------------------------------- ad val.

30 per cent.

50 per cent.

389. Fishing and Rabbit Nets and Netting therefor; Fishhooks; Floats for fishing nets ---------------------------------------------------------------- ad val.

Free

10 per cent.

 

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

General Tariff.

Division XVI.—Miscellaneouscontinued.

390. (a) (1) Cordage, Rope, and Twines, n.e.i., including Sliver; Cordage with metal core; Macrame Twines; Fleece Thread; Brushmakers’ and Mattress Twine; Roping, Seaming, and Shop Twines; Halters, and other Articles n.e.i. manufactured from cord or twine; Textile Boot and Shoe Laces and Textile Material for use in the manufacture of boot and shoe laces ------------------------------------------ ad val.

40 per cent.

60 per cent.

(2) Imitation Gut----------------------------------------------- ad val.

40 per cent.

60 per cent.

(3) Gut n.e.i.--------------------------------------------------- ad val.

30 per cent.

50 per cent.

(b) Twine for use in the manufacture of fishing, rabbit, and tennis netting, as prescribed by Departmental By-laws -------------------- ad val.

Free

10 per cent.

391. Reaper and Binder Twine and Yarn ------------------------------ per cwt.

6s.

7s.

392. Yarns:—

(a) Cotton—

(1) Mercerized------------------------------------------------- ad val.

Free

17½ per cent.

(2) Bleached, dyed and random dyed, yarns for manufacture of cotton tweeds, yarns for manufacture of twines cordage sewing threads and the like, condenser yarns for manufacture of blankets and towels, as prescribed by Departmental By-laws ---------------- ad val.

Free

15 per cent.

(3) Single-ply yarns spun in count No. 50 or finer and yarns of two or more ply containing one or more ply spun in count No. 50 or finer ------------------------------------------------------------- ad val.

Free

15 per cent.

(4) N.E.I.—

(a) Counts up to and including No. 12 count --------- per lb.

4d.

7d.

and ad val.

35 per cent.

55 per cent.

(b) Counts exceeding No. 12 count but not exceeding No. 31 count

per lb.

4d.

7d.

and for each additional count exceeding No. 12 count but not exceeding No. 31 count

per lb.

½d.

½d.

and in addition to the cumulative fixed rates specified in this clause---------------------------------------- ad val.

35 per cent.

55 per cent.

(c) Counts exceeding No. 31 count but less than No. 50 count ------------------------------------------------------ per lb.

9d.

12d.

and ad val.

35 per cent.

55 per cent.

Provided that in the case of folded yarns being combinations of any of the counts specified in paragraph (4) of this sub-item, the fixed rate duty shall be payable on the resultant count

And in addition to such fixed rate as determined   ad val.

35 per cent.

55 per cent.

(b) Coir----------------------------------------------------------------

Free

Free

(c) Woollen or containing wool ---------------------------- per lb.

6d.

1s.

and ad val.

25 per cent.

42½ per cent.

 

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

General

Tariff.

Division XVI.—Miscellaneous—continued.

392.—continued

(d) Silk or silk in admixture with artificial silk

 ad val.

20 per cent.

37½ per cent.

(e) Jute-------------------------------------------------------------- ad val.

30 per cent.

45 per cent.

(f) Hemp and Flax—

(1) 12 lea and under------------------------------------------ ad val.

30 per cent.

50 per cent.

(2) Over 12 lea----------------------------------------------- ad val.

10 per cent.

25 per cent.

(g) Artificial Silk--------------------------------------------------- ad val.

Free

17½per cent.

(k) N.E.I.------------------------------------------------------------ ad val.

Free

15 per cent.

393, (a) Crochet, Knitting, Mercerized, and Embroidery Cottons, put up for household purposes------------------------------------------ ad val.

25 per cent.

42½ per cent

(b) Sewing and Embroidery Silks, Sewing and Embroidery Silk Twists---------------------------------------------------------------- ad val.

Free

15 per cent.

(c) Sewing Thread and sewing Cottons n.e.i., put up for household use in reels up to and including 400 yards------------------------------ ad val.

Free

15 per cent.

(d) Sewing Threads and. Sewing Cottons n.e.i.----------------- ad val.

25 per cent.

42½ per cent.

394. (a) Granulated Cork for fruit packing, as prescribed by Departmental By-laws-----------------------------------------------------------------------

Free

Free

(b) Granulated Cork n.e.i.----------------------------------------- ad val.

15 per cent.

20 per cent.

(c) Cork manufacture n.e.i.---------------------------------------- ad val.

30 per cent.

50 per cent.

(d) Compressed or Agglomerated Corkboard—

(1) Up to and including one inch in thickness

 per square foot

1½d.

2d.

(2) Over one inch in thickness per super, foot

1½d.

2d.

395. Corks

(a) Small Corks having a maximum diameter of three-fourths of an inch, and Rings--------------------------------------------------------- per lb.

1s.

1s.

 or ad val.

30 per cent.

35 per cent.

 whichever rate returns the higher duty.

(b) N.E.I., including Bungs--------------------------------------- per lb.

6d.

6d.

 or ad val.

30 per cent.

35 per cent

 whichever rate returns the higher duty.

393, Collections of Antiquities for public institutions, as prescribed by Departmental By-laws---------------------------------------------------

Free

Free

397. Explosives, viz.:—

(a) Cartridges n.e.i,------------------------------------------------ ad val.

15 per cent.

35 per cent

(b) Fireworks------------------------------------------------------- ad val.

25 per cent.

42½ per cent

(c) Fuse, n.e.i., per coil of 24. feet or loss, and m proportion for any greater quantity----------------------------------------------------- per coil

1d

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

10 per cent

(e) Explosives n.e.i.----------------------------------------------- ad val.

Free

5 per cent.

(f) Wads, felt, for cartridges-------------------------------------- ad val.

60 per cent.

75 per cent

398. Filters for use in the Household------------------------------------ ad val.

30 per cent.

50 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

10 per cent

 

Import Dutiescontinued.

Tariff Items.

British Preferential Tariff.

General Tariff.

Division XVI.—Miscellaneouscontinued.

400. (a) 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.

(B) Goods, secondhand, owned by persons resident in the Territories of Papua and New Guinea sent to the Common wealth for repair and return to such Territories

Free

Free

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 such conditions as may be prescribed

Free

Free

(b) Goods, other, which after having been properly entered for home consumption in Australia were exported without drawback haying 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 re-importation, as prescribed by Departmental By-laws----------------

Free

Free

402. Hair and Fibre, curled, suitable for upholstering purposes

 ad val.

25 per cent.

40 per cent.

403. Manures:—

(a) Superphosphates manufactured within the British Empire from rock phosphates produced within, the British Empire including any territory Administered under mandate by any part of the British Empire------------------------------

Free

Free

(b) Superphosphates n.e.i. -----------------------------------------------  ad val.

10 per cent.

25 per cent.

(c) N.E.I.--------------------------------------------------------------------------------

Free

Free

404. Materials and Minor Articles, of a class or kind not commercially produced or manufactured in Australia, for use in the manufacture of goods within the Commonwealth, as prescribed by Departmental By-laws

 ad val.

Free

15 per cent.

404A. Materials and Minor Articles, of a class or kind not commercially produced or manufactured in Australia or the United Kingdom, for use in the manufacture of goods within the Commonwealth, as prescribed by Departmental By-laws 

Free

Free

405. Models of inventions and other improvements in the Arts and Manufactures and Models of Ships----------------------------------------------------------------------

Free

Free

406. Natural History, specimens of; Models and Wall Diagrams for illustration of natural history-----------------------------------------------------------------------------------

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

Import Duties—continued

Tariff Items.

British Preferential Tariff.

General Tariff.

Division XVI.—Miscellaneouscontinued.

408. Outside Packages n.e.i. and Outer Coverings, including the sole containing package, in which goods are ordinarily imported, when containing such goods—

(a) When containing any goods which are subject under any item in the Tariff to an ad valorem duty or to alternative or composite duties -------  ad val.

20 per cent.

30 per cent.

(b) Otherwise ------------------------------------------------------------------------

Free

Free

And on and after 3rd November, 1933

408. Outside Packages n.e.i. and Outer Coverings, including the sole containing package, in which goods are ordinarily imported, when containing such goods—

(a) When containing goods subject to the ad valorem duty under Item 267 (b)   ad val.

Free

10 per cent.

(b) When containing any goods which are subject under any item in the Tariff (other than goods subject to ad valorem duty under Item 267 (b) to an ad valorem duty or to alternative or composite duties -----------------  ad val.

20 per cent.

30 per cent.

(c) Otherwise-------------------------------------------------------------------------

Free

Free

400. 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

* 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

15 per cent.

(b) (1) Oil or Water Colour Paintings by Australian students or Australian artists resident abroad for a period not exceeding seven years-------------

Free

Free

(2) Oil or Water Colour Paintings presented or bequeathed to the owner and not imported for sale-----------------------------------------------------------

Free

Free

(3) Oil or Water Colour Paintings n.e.i. ------------------------------------  each

£1

£1 10s.

or ad val.

10 per cent.

20 per cent.

whichever rate returns the higher duty,

(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

(d) Photographs, Prints, Photogravures, and the like, wholly or partly coloured by hand, also painted Panels and mechanically-printed imitation oil paintings   ad val.

30 per cent.

40 per cent.

411. Pictures, being coloured supplements for newspapers

 per lb.

8d.

10d.

412. Pictorial Illustrations and Casts and Models for Teaching purposes, when imported byand for the use of Universities, Colleges, Schools, or Public Institutions -------------------------------------------------------------------------------- ad val.

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.

35 per cent.

55 per cent.

 

Import Duties—continued

Tariff Items.

British Preferential Tariff.

General Tariff.

Division XVI.—Miscellaneouscontinued.

414. Pipes, Smoking, wholly of clay ------------------------------- per gross

1s

2s

415. Plates, prepared, for engravers and lithographers -------------- ad val.

Free

10 per cent.

416a. Manufactures imported for use in the development of an Australian industry or of the natural resources of Australia, or for use in Public Hospitals or Public Educational Institutions, or for use by public utilities established under Commonwealth or State law and not conducted, for private gain—

(1) Being of a class or kind not commercially manufactured in Australia or the United Kingdom, as prescribed by Departmental By-laws 

Free

Free

(2) Being of a class or kind not commercially manufactured in Australia and not being admissible under items 174, 319 (c), 404 or 415a (1), as prescribed by Departmental By-laws -----  ad val.

Free

15 per cent.

16. (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

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

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----------------------------------------------

Free

Free

17. (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

20 per cent.

(b) Any article which has been bequeathed or donated to the Public or to any Public Institution, as prescribed by Departmental By-laws----

Free

Free

(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-----------------------------

Free

Free

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

General Tariff.

Division XVI.—Miscellaneouscontinued.

418. Scientific Instruments and Apparatus, viz,:—

(a) Instruments of other material than glass for measuring the density of Liquids Solids and Cases, including Hydrometers, Saccharometers, Lactometers, Salinometers, and Barkometers

 ad val.

Free

20 per cent.

(b) Instruments made of glass tor measuring the density of Liquids Solids and Gases, including Hydrometers, Saccharometers, Lactometers, Salinometers, and Barkometers, as prescribed by Departmental By-laws ---------------------------------------------------------------- ad val.

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-regulatora; 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

20 per cent

(2) Clinometers and Prismatic Compasses -----------------  ad val.

Free

20 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

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

20 per cent

(f) Apparatus for the Tenting and Analysis of Milk, Wine, and other Agricultural Products, as prescribed by Departmental By-laws   ad val.

Free

20 per cent

419. Surgical and Dental and Veterinary Instruments, Appliances and Materials (but not including furniture not specifically mentioned in this item), 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; Snakebite Outfits; Surgical Dressings; Aseptic Paper; Impression Trays; Dental Rubber and other materials or compositions, other than of metal, for use in the manufacture of dental plates, including such materials or compositions imported in the form of dental plate blanks; Dental Cements------- ad val.

Free

20 per cent

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

General Tariff.

Division XVI.—Miscellaneouscontinued.

419.—continued.

(b) Dental Materials, viz.:—

(1) Gold Solder -----------------------------------------  ad val.

15 per cent.

20 per cent.

(2) Alloys and Amalgams -----------------------------  ad val.

20 per cent.

25 per cent.

(c) Instruments and Appliances, viz.:—-Amputating, Cupping, Dissecting, Examining (including Dental Chairs and Examining Tables), Operating, Veterinary, X- Ray Apparatus and Accessories n.e.i.—

(1) Being of a class or kind not commercially manufactured in Australia or the United Kingdom, as prescribed by Departmental By-laws------------------------------

Free

Free

(2) Being of a class or kind not commercially manufactured in Australia and not being admissible under paragraph (1) of this sub-item, as prescribed by Departmental By-laws   ad val.

Free

20 per cent.

(d) Instruments and Appliances, viz.:—Amputating, Cupping, Dissecting, Examining (including Dental Chairs and Examining Tables), Operating, Veterinary, X-Ray Apparatus and Accessories, n.e.i. ---------------------------------------------------------- ad val.

40 per cent.

50 per cent.

420. Surgical Appliances n.e.i., including Belts Trusses Pads Braces Breast Supports Vaccination Shields, but not including Corsets  ad val.

20 per cent.

37½ per cent.

421. Theatrical Costumes and Properties, as prescribed by Departmental By-laws

Free

Free

422. (a) Thermit and other Welding Compounds; Case-hardening Mixtures. Compounds, and Cements

 ad val.

20 per cent.

30 per cent.

(b) Manganese Ore -----------------------------------------------  ad val.

5 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 Prises sent by donors resident abroad for presentation or competition in Australia, as prescribed by Departmental By-laws

Free

Free

424. Vessels, including all fittings imported therewith, viz.:—

(a)(1) Marine Dredges ---------------------------------------- ad val.

35 per cent.

55 per cent.

(2) Mining and similar Dredges, n.e.i. ------------------  ad val.

25 per cent.

42½per cent.

(b) Vessels, n.e.i., trading intrastate or interstate for any continuous period of three months or otherwise employed in Australian waters for any continuous period of three months—

(1) Not exceeding 1,000 tons gross register --------  ad val.

50 per cent.

70 per cent.

(2) Exceeding 1,000 tons gross register excepting such vessels in respect of which firm orders were placed with oversea suppliers before the 14th October, 1932, and which are entered at an Australian port before the 14th January, 1934 ad val.

Free

15 per cent.

Import Duties—continued.

Tariff Items

British Preferential Tariff.

General Tariff.

Division XVI.—Miscellaneouscontinued.

424.—continued.

 And on and after 9th March, 1933

(b) Vessels, n.e.i., trading intrastate or interstate for any continuous period of three months or otherwise employed in Australian waters for any continuous period of three months—

(1) Not exceeding 500 tons gross register

 ad val.

50 per cent.

70 per cent.

(2) Exceeding 500 tons gross register excepting such vessels in respect of which firm orders were placed with oversea suppliers before the 14th October, 1932, and which are entered at an Australian port before the 14th January, 1934

 ad val.

Free

15 per cent

(c) Yachts, the property of tourists visiting Australia, under such conditions as may be prescribed by Departmental By-laws----------

Free

Free

(d) Yachts n.e.i., Launches and Boats ----------------------  ad val.

25 per cent.

42½ per cent.

(e) Vessels built in Australia; Vessels upon which duty has once been paid----------------------------------------------------------------------

Free

Free

(f) (1) Vessels not exceeding -500 tons gross register owned and registered in Australia on the 30th November, 1911---------------

Free

Free

(2) Vessels exceeding 500 tons gross register owned and registered in Australia on the 30th June, 1923--------------------------

Free

Free

(3) Vessels, n.e.i., exceeding 500 tons gross register but not exceeding 1,000 tons gross register in respect of which firm orders were placed with oversea suppliers by an Australian purchaser before the 22nd November, 1929, and which were entered at an Australian port prior to the 22nd February, 1931--------

Free

Free

And on and after 9th March, 1933

(f) (1) Vessels not exceeding 500 tons gross register owned and registered in Australia on 30th November, 1911---------------------

Free

Free

(2) Vessels exceeding 500 tons gross register owned and registered in Australia on or before the 13th October. 1932----------

Free

Free

(g) Whaling, Trawling, and other vessels not commercially built in Australia, as prescribed by Departmental By-laws------------

Free

Free

425. Wall and Ceiling parts and decorations, of any materials, n.e.i.  ad val.

30 per cent.

50 per cent

426. (a) Works of Art, framed or unframed, imported for Public Institutions or purposes, as prescribed by Departmental By-laws------------

Free

Free

(b) Stained Glass Windows for Churches or Public Institutions, as prescribed by Departmental By-laws ---------------------------  ad val.

20 per cent.

37½ per cent

 

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

General Tariff.

Division XVI.—Miscellaneouscontinued.

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

(b) Works of Art being Statues (Artists’ original productions) not less than £10 each in value----------------------------------------------------

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.

37½ per cent.

(d) Antiques produced at least 100 years prior to the date of importation, as prescribed by Departmental By-laws-----------------------------

Free

Free

428. Wattle Bark ------------------------------------------------------  per cwt.

3s.

3s.

429. Wattle Bark Tanning Extract ------------------------------------  ad val.

20 per cent.

25 per cent.

430. Straw Envelopes -----------------------------------------------  per 1,000

5s.

22s.

431. Fluorspar ----------------------------------------------------------  per ton

20s.

30s.

432. Raw Cotton—

(a) Linters ----------------------------------------------------------- per lb.

1d.

1½d.

(b) Other ------------------------------------------------------------ per lb.

3d.

3d.

(c) As prescribed by Departmental By-laws----------------------------

Free

Free

433. Wool Tops ---------------------------------------------------------- per lb.

6d.

1s.

and ad val.

20 per cent.

20 per cent.

434. Goods of the classes which may be prescribed by Departmental By-laws under items 174, 404 or 415a, but which are for such use as, in the opinion of the Minister, does not justify the application of the rates of duty operating under such items, as prescribed by Departmental By-laws --------- ad val.

5 per cent.

20 per cent.

435. Celluloid sheets ---------------------------------------------------- ad val.

Free

15 per cent.

436. Sponges, natural, not put up for retail sale-------------------------------

Free

Free

and on and after a date to be fixed by proclamation

436. Sponges, natural, not put up for retail sale ---------------------  ad val.

Free

15 per cent.

437. Arecanuts--------------------------------------------------------------------

Free

Free

and on and after a date to be fixed by proclamation

437. Arecanuts ----------------------------------------------------------  ad val.

Free

15 per cent.

438. Vanilla Beans---------------------------------------------------------------

Free

Free

and on and after a date to be fixed by proclamation

438. Vanilla Beans -----------------------------------------------------  ad val.

Free

15 per cent.

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