Customs Tariff 1948 (Cth)

CUSTOMS TARIFF.

No. 1 of 1948.

An Act relating to Duties of Customs.

[Assented to 27th April, 1948.]

BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title and citation.

1.—(1.) This Act may be cited as the Customs Tariff 1948.

(2.) The Customs Tariff 1933–1939 is in this Act referred to as the Principal Act.

(3.) The Principal Act, as amended by this Act, may be cited as the Customs Tariff 1933–1948.

Amendment of Tariff.

2.The Schedule to the Principal Act is amended as set out in the Schedule to this Act and duties of Customs are hereby imposed in accordance with the first-mentioned Schedule as amended by the last-mentioned Schedule.

Time for imposition of duties.

3.The time for the imposition of the duties of Customs imposed by this Act is the fifteenth day of November, One thousand nine hundred and forty-six, at nine o’clock in the forenoon reckoned according to standard time in the Australian Capital Territory, and this Act shall be deemed to have come into operation at that time.

 

THE SCHEDULE.

Section 2. AMENDMENTS OF THE SCHEDULE TO THE PRINCIPAL ACT. IMPORT DUTIES.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
DIVISION I.—ALE, SPIRITS, AND BEVERAGES.
3. By omitting the whole of sub-item (f) and inserting in its stead the following sub-item:— “(f) Spirit of strength not less than 65 per cent, over proof, denatured or to be denatured prior to delivery subject to compliance with the conditions and restrictions applying to methylated spirit prescribed in the Spirits Act 1906–1935 and in the Regulations issued thereunder, viz.:— (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 Id. per gallon. (2) N.E.I., as prescribed by Departmental By-laws-------------------- per gallon	1s.	1s.	1s.”
DIVISION II.—TOBACCO AND MANUFACTURES THEREOF.
19. By omitting the whole item and inserting in its stead the following item:— “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.	6s. 6d.	6s. 6d.	6s. 6d.
(2) Stemmed, or partly stemmed, or in strips -- per lb.	7s.	7s.	7s.
(3) For the manufacture of tobacco containing not less than such proportion by weight of stemmed Australia-grown tobacco leaf (or its equivalent in terms of unstemmed tobacco leaf) to the total stemmed tobacco leaf (or its equivalent in terms of unstemmed tobacco leaf) used, as the Minister may from time to time determine having regard to the available supply of suitable Australian-grown tobacco leaf, as prescribed by Departmental By-laws—
(a) Unstemmed ------------------------ per lb.	5s.	5s.	5s.
(b) Stemmed, or partly stemmed, or in strips  per lb.	5s. 6d.	5s. 6d.	5s. 6d.

 

The Schedule—continued.

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division II.—Tobacco and Manufactures thereof—continued.
19—continued. (b) Tobacco, unmanufactured, entered to be locally manufactured into cigarettes or into fine cot tobacco suitable for the manufacture of cigarettes—to be paid at the time of removal to the factory—
(1) Unstemmed ------------------------------------------------ per lb.	8s. 7d.	8s. 7d.	8s. 7d.
(2) Stemmed, or partly stemmed, or in strips --------- per lb.	9s. 1d.	9s. 1d.	9s. 1d.
(3) For the manufacture of cigarettes containing not loss than such proportion by weight of stemmed Australian-grown tobacco leaf (or its equivalent in terms of unstemmed tobacco leaf) to the total stemmed tobacco leaf (or its equivalent in terms of unstemmed tobacco leaf) used, as the Minister may from time to time determine having regard to the available supply of suitable Australian-grown tobacco leaf, as prescribed by Departmental By-laws—
(a) Unstemmed ----------------------------------- per lb.	7s. 2d.	7s. 2d.	7s. 2d.
(b) Stemmed, or partly stemmed, or in strips per lb.	7s. 8d.	7s. 8d.	7s. 8d.”
DIVISION VI.—METALS AND MACHINERY.
180. By omitting the whole of sub-item (I) and inserting in its stead the following sub-item:— “(I) Dry Batteries and Dry Colls of all descriptions whether imported separately or incorporated in any article or appliance  per lb.	2d.	5d.	5¼d.
or ad val.	25 per cent.	48½ per cent.	48¾ per cent.
whichever rate returns the higher duty. And in respect of sub-item (i)— For each £1 by which the equivalent in Australian currency of £100 sterling is less than £123 at the date of exportation—
An additional duty of per lb.	.02d.	.02d.	.02d.
or ad val.	.4 per cent.	.5 per cent.	.5 per cent.
whichever is applicable.”
DIVISION VII.—OILS, PAINTS, AND VARNISHES.
229. By omitting the whole of sub-paragraph (6) of paragraph (4) of sub-item (B) and inserting in its stead the following sub-paragraph:—
“(b) Having a recoverable petrol content* exceeding 70 per cent.  per gallon	10d.	10d.	10d.”
By omitting the whole of paragraph (5) of sub-item (b) and inserting in its stead the following paragraph:— “(5) Once-run distillate from crude petroleum n.e.i.
per gallon	10d.	10d.	10d.”

 

The Schedule—continued.

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	Genera Tariff.
Division VII.—Oils, Paints, and Varnishes—continued.
229—continued. By omitting the whole of sub-item (c) and inserting in its stead the following sub-item:— “(c) Petroleum and shale products, viz.:— Naphtha, benzine, benzoline, gasoline, pentane, petrol and any other petroleum or shale spirit
per gallon	10d.	10d.	10d.”
By omitting the whole of paragraph (2) of sub-item (d) and inserting in its stead the following paragraph:—
“(2) N.E.I.---------------------------------------- per gallon	10d.	10d.	10d.”
DIVISION IX.—DRUGS AND CHEMICALS.
266. By omitting the whole of sub-items (a) and (b) and inserting in their stead the following sub-items:—
“(a) Benzol ---------------------------------------- per gallon	8d.	11d.	11d.
(b) Naphtha --------------------------------------- per gallon	8d.	11d.	11d.”
277. By omitting the whole item and inserting in its stead the following item:—
“277. Carbonic acid gas -------------------------- per lb.	2d.	3d.	3d.”