CUSTOMS
TARIFF.
No.
76 of 1949.
An
Act relating to Duties of Customs.
[Assented
to 28th October, 1949.]
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 1949.
(2.) The Customs
Tariff 1933–1948 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 1933–1949.
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
of imposition of duties.
3.—(1.) The time of the imposition of the duties of
Customs (not being duties of Customs the time of the imposition of which is
fixed by the next succeeding sub-section) imposed by this Act is the eighth day
of September, One thousand nine hundred and forty-nine, 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.
(2.) The time of the imposition of the duties of
Customs imposed by this Act and set out in the column headed “Intermediate
Tariff” in the Schedule to this Act, upon any goods which are specified in, and
are the produce or manufacture of any British or foreign country specified in,
a Proclamation issued on or after the seventh day of September, One thousand
nine hundred and forty-nine, and prior to the date on which this Act receives
the Royal Assent, applying or varying the application of the rates of duty so set
out to those goods, is the time and date specified in that Proclamation.
Validation
of Proclamations.
4.—(1.) Every Proclamation issued on or after the
seventh day of September, One thousand nine hundred and forty-nine, and prior
to the date on which this Act receives the Royal Assent, applying or varying
the application of rates of duty set out in the column headed “Intermediate
Tariff” in the Schedule to this Act to goods which are specified in, and are
the produce or manufacture of any British or foreign country specified in, the
Proclamation, and every Proclamation issued during that period revoking or
varying any such Proclamation, shall be deemed to have been lawfully made.
(2.) The power conferred by sub-section (3.) of
section nine a of the Principal
Act to issue a Proclamation revoking or varying a Proclamation issued in
pursuance of sub-section (1.) of that section, shall include a power to revoke
or vary any Proclamation referred to in the last preceding sub-section.
THE
SCHEDULE. Section
2.
—
Amendments
of the Schedule to the Principal Act.
Import Duties.
Tariff
Items. | British
Preferential Tariff. | Intermediate
Tariff. | General
Tariff. |
DIVISION
V.—TEXTILES, FELTS AND FURS, AND MANUFACTURES THEREOF, AND ATTIRE. |
110. By omitting the whole of sub-item (c) and inserting in its stead the
following sub-item:—
|
“(c) Corsets including combined garments
of which corsets form a part .................................... ad
val.
| 17½
per cent. | 37½
per cent. | 47½
per cent.” |
118. By omitting the whole of paragraph (2) of
sub-item (d) and inserting in
its stead the following paragraph:—
|
“(2) Carpets,
carpeting, carpet mats, carpet rugs and carpet door slips, viz.:—Loop pile or
cut pile, bearing designs which have been printed on to the warp threads
before weaving................... ad
val.
| Free | 12½ per
cent. | 27½
per cent.” |
The
Schedule—continued.
Import Duties—continued.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
DIVISION
VI.—METALS AND MACHINERY. |
178. By
adding a new sub-item (l) as
follows:— |
“(l) (1) Fuel
injection equipment including atomizers, compression ignition engine, and
parts n.e.i. therefor ...................... ad
val.
| 12½ per cent. | 25 per cent. | 30 per cent. |
(2) Nozzle testing outfits for testing the
breaking or opening pressure of compression ignition engine fuel injection
nozzles ad val.
| 12½ percent. | 25 per cent. | 30 per cent.” |
181. By
omitting the whole of paragraph (2) of sub-item (a) and inserting in its stead the following paragraph:—
|
“(2)
Valves for wireless telegraphy and telephony including rectifying valves ................................................................................... each
| 3s. 3d. | 4s. 6d. | 5s. |
or
ad val. whichever
rate returns the higher duty.” | 17½ per cent. | 35 per cent. | 35 per cent. |
208. By
omitting the whole of sub-item (k)
and inserting in its stead the following sub-item:—
|
“(k) Cooking
stoves and cooking ranges designed to function on the heat storage principle
but not including cooking stoves and cooking ranges using gas or electricity—
|
(1)
Having a total roasting oven capacity of less than 4,000 cubic inches ..................................................... ad
val.
| Free | 12½ per cent. | 12½ per cent. |
(2)
Other.............................................................. ad
val.
| 22½ per cent. | 42½ per cent. | 47½ per cent. |
DIVISION
XI.—JEWELLERY AND FANCY GOODS. |
309. By
omitting the whole of sub-item (B) and inserting in its stead the following
sub-item:—
|
“(b) Card cases,
hatpins, matchboxes, serviette rings and clips, sovereign purses, n.e.i.;
button hooks, glove stretchers, shoe horns and lifts, thimbles, feather
dusters; beads strung or unstrung and necklets n.e.i., except those made of
pearls cultured pearls precious stones precious metals or imitation precious
metals ...................................... ad
val.
| 27½ per cent. | 45 per cent. | 52½ percent.” |
320. By
omitting, the whole of sub-item (a)
and inserting in its stead the following sub-item:—
|
“(a) Cinematographs
having a film width capacity not greater than 9.5 millimetres............................................................
ad val.
| Free | 10 per cent. | 10 per cent.” |
By
omitting the whole of sub-item (b)
and inserting in its stead the following sub-item:—
|
“(b) (1)
Cinematographs having a film width capacity greater than 9.5 millimetres, but
not greater than 17.5 millimetres ad
val.
| 15 per cent. | 25 per cent. | 30 per cent. |
(2)
Cinematographs n.e.i., including arc lamps for projection purposes...................................................................... ad
val.
| 15 per cent. | 42½ per cent. | 47½ per cent.” |
By
adding to sub-paragraph (b) of
paragraph (2) of sub-item (c) a new
clause (3) as follows:—
|
“(3)
Films of a scenic, tourist or travel nature produced or issued by or on
behalf of government authorities or railway, airway or steamship companies or
authorities, as prescribed by Departmental By-laws........
| Free | Free | Free” |
DIVISION
XVI.—MISCELLANEOUS. |
373. By inserting
after paragraph (7) of sub-item (a)
the following proviso:—
|
“This
sub-item shall not apply in respect of any articles unless the person
importing the articles agrees that, in the event of the articles being sold
or otherwise disposed of in Australia within a period of two years after the
date
|
The
The
Schedule—continued.
Import Duties—continued.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
Division
XVI.—Miscellaneous—continued. |
373.—continued. of entry of the articles for home
consumption, he will, unless the Minister determines that by reason of
special circumstances the duty shall not be payable, pay the duty which, but
for this sub-item, would have been payable on the articles at the date of
entry of the articles for home consumption.”
|
408. By
omitting the whole item (twice occurring) and inserting in its stead the
following item:—
|
“408.
Outside packages n.e.i. and outer coverings, including the sole containing package,
in which goods are ordinarily imported, when containing such goods.................................................................................
| Free | Free” |
409. By
omitting the whole item and inserting in its stead the following item:—
|
“409. (a) Passengers’ personal effects; Passengers’ furniture and
household goods which have been in actual use by such passengers for at least
one year, not exceeding £125 Australian currency in value for each adult
passenger* *Two members of a family, being children, may be reckoned as one
adult.
| Free | Free | Free |
(b) Goods, other
than those covered by sub-item (a),
imported by passengers—
|
(1) As
prescribed by Departmental By-laws
| Free | Free | Free |
(2)
Other than those prescribed by Departmental By-laws under paragraph (1), as
prescribed by Departmental By-laws ........................................................... ad
val.
| 25 per cent. | 25 per cent. | 25 per cent.” |
410. By
omitting the whole of paragraph (2) of sub-item (b) and inserting in its stead the following paragraph:—
|
“(2)
Oil or water colour paintings, not intended for sale, which have become the
property of the owner under the will or intestacy of a deceased person or by
gift, if the owner was, at the time when the paintings became his or its
property, a person, body or institution resident or established in Australia............................................................................
| Free | Free | Free” |
419. By
adding to sub-item (c) a new
paragraph (3) as follows:—
|
“(3)
Other, as prescribed by Departmental By-laws ad val.
| 7½ per cent. | 25 per cent. | 30 per cent.” |
427. By
omitting the whole of sub-item (a)
and inserting in its stead the following sub-item:—
|
“(a) Works of
Art, not intended for sale, being statuary bequeathed or donated for the
benefit of the public of Australia or to any Australian public institution,
or which has become the property of the owner under the will or intestacy of
a deceased person or by gift, if the owner was, at the time when the statuary
became his or its property, a person, body or institution resident or
established in Australia................
| Free | Free | Free” |
By
omitting the whole of sub-item (c)
and inserting in its stead the following sub-item:—
|
“(c) Monumental and other statuary
figures being replicas or copies (i.e., Trade Work) and works of art being
statuary n.e.i.; figures of the types ordinarily used as ornaments in the
household ad val.
| 12½ per cent. | 32½ per cent. | 32½ per cent.” |