CUSTOMS TARIFF.
No. 76 of 1953.
An
Act relating to Duties of Customs.
[Assented to 10th December, 1953.]
BE it enacted by the Queen’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 1953.
(2.) The Customs
Tariff 1933-1952 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 1933-1953.
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 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 twenty-fifth day of November, One
thousand nine hundred and fifty-three, 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 twenty-fourth day of November, One
thousand nine hundred and fifty-three, 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 twenty-fourth day of November, One thousand
nine hundred and fifty-three, 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 a 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 includes a power to revoke or
vary a 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 I.—ALE, SPIRITS, AND BEVERAGES |
3. By omitting the
words — “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, 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."
and inserting in
their stead the following :—
"Spirits,
and spirituous liquors, n.e.i.:—".
|
The Schedule—continued.
Tariff Items | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
Division
I.—Ale, Spirits, and Beverages—continued. |
3—continued. By omitting the whole of sub-item (a) and inserting in its stead the following sub-item:— “(a) Brandy— (1)
When not exceeding the strength of proof
per gallon | 57s. 6d. | 58s. 6d. | 68s. 6d. |
and per proof gallon | 10s. | 10s. | 10s. |
(2)
When exceeding the strength of proof
per proof gallon | 67s. 6d. | 68s. 6d. | 78s. 6d.” |
By omitting the whole of paragraph (2) of sub-item (b) and inserting in its stead the
following paragraph:— “(2) Other— (a) When not exceeding the strength of
proof
per gallon | 68s. 6d. | 71s. 6d. | 71s. 6d. |
and per proof gallon | 10s. | 10s. | 10s. |
(b) When exceeding the strength of
proof
per proof gallon | 78s. 6d. | 81s. 6d. | 81s. 6d.” |
By omitting the whole of sub-item (c) and inserting in its stead
the following sub-item:— “(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 | 64s. 6d. | 65s. 6d. | 70s. 6d. |
and per proof gallon | 10s. | 10s. | 10s. |
(2)
When exceeding the strength of proof
per proof gallon | 74s. 6d. | 75s. 6d. | 80s. 6d.” |
By omitting the whole of sub-item (d) and inserting in its stead the following sub-item:— “(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 | 62s. 6d. | 65s. 6d. | 69s. 6d. |
and per proof gallon | 10s. | 10s. | 10s. |
(2)
When exceeding the strength of proof
per proof gallon | 72s. 6d. | 75s. 6d. | 79s. 6d.” |
By omitting the whole of sub-item (e) and inserting in its stead the following sub-item:— “(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
|
The Schedule—continued.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
Division
I—Ale, Spirits, and Beverages—continued. |
3—continued. “(e)—continued. 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 | 63s. 6d. | 66s. 6d. | 70s. 6d. |
and per proof gallon | 10s. | 10s. | 10s. |
(2)
When exceeding the strength of proof
per proof gallon | 73s. 6d. | 76s. 6d. | 80s. 6d.” |
By omitting the whole of sub-item (G) and inserting in its stead
the following sub-item:— “(G) Bitters— (1)
When not exceeding the strength of proof
per gallon | 67s. 6d. | 70s. 6d. | 72s. 6d. |
and per proof gallon | 10s. | 10s. | 10s. |
(2)
When exceeding the strength of proof
per proof gallon | 77s. 6d. | 80s. 6d. | 82s. 6d.” |
By
omitting the whole of sub-item (h)
and inserting in its stead the following sub-item:—“(h) Liqueurs; flavoured spirituous liquors, as prescribed
by Departmental By-laws— (1)
When not exceeding the strength of proof
per gallon | 56s. 6d. | 56s. 6d. | 69s. 6d. |
and per proof gallon | 10s. | 10s. | 10s. |
(2)
When exceeding the strength of proof
|
per proof gallon | 66s. 6d. | 66s. 6d. | 79s. 6d.” |
By omitting the whole of sub-item (I) and inserting in its stead
the following sub-item:— “(I) Other— (1)
When not exceeding the strength of proof
per gallon | 75s. 6d. | 75s. 6d. | 75s. 6d. |
and per proof gallon | 10s. | 10s. | 10s. |
(2)
When exceeding the strength of proof
per proof gallon | 85s. 6d. | 85s. 6d. | 85s. 6d.” |
6. By omitting the whole of sub-item (b) and inserting in its stead the following sub-item:— “(b) Acetone ad
val.
| 10 per cent. | 10 per cent. | 15 per cent.” |
11. By omitting the whole of paragraph (2) of sub-item (a) and inserting in its stead the
following paragraph:— “(2) Amyl acetate, methyl salicylate,
vanillin, coumarin; other flavouring esters and aldehydes, not compounded ad val.
| 22½ per cent. | 40 per cent. | 47½ percent.” |
By
adding to sub-item (a) a new
paragraph (3) as follows:— “(3) Butyl acetate ad
val.
| 10 per cent. | 22½ per cent. | 27½ per cent.” |
12. By omitting the words “Wine, sparkling*, viz.:—and inserting
in their stead the following:— “Wine, grape, sparkling*, viz.:—”.
|
13.
By omitting the words “Wine, Still (including Medicated and Vermouth):—” and
inserting in their stead the following:— “Wine, grape, still (including medicated and
vermouth):—”.
|
14. By omitting the whole item. |
The Schedule —continued.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
Division I.—Ale, Spirits, and Beverages—continued. |
15. By omitting the
whole item and inserting in its stead the following item:— “15.
Wine n.e.i.; meads— (a)
Containing not more than 25 per cent, of proof spirit per gallon
| 7s. 6d. | 7s. 9d. | 7s. 9d. |
(b)
Containing more than 25 per cent, but not more than 50 per cent, of proof
spirit per gallon
| 15s. | 15s. 6d. | 15s. 6d. |
(c) Containing more than
50 per cent, of proof spirit per
gallon
| 30s. | 31s. | 31s.” |
16. By adding a new sub-item (c)
as follows:— “(c) Grape juice per
gallon
| 3s. | 3s. | 3s.” |
DIVISION IV.—AGRICULTURAL PRODUCTS AND
GROCERIES. |
56. By omitting the
whole item and inserting in its stead the following item:— “56.
Ginger, viz.:— (a)
Green per
lb.
| l½d. | l½d. | 1½d. |
and ad
val. | 12½ per cent. | 12½ per cent. |
(b)
Ground per
lb.
| 11d. | 1s. | 1s. |
(c) Preserved (not
in liquid) per lb.
| 3d. | 4d. | 4d. |
(d)
In brine or syrup in vessels exceeding 10 gallons ad val.
| 12½ per cent. | 12½ per cent. | 12½ per cent. |
(e)
Dry, unground— (1) As prescribed by Departmental Bylaws ad val.
| Free | 12½ percent. | 12½ per cent. |
(2) Other
per lb.
| 11d. | l1d. | l1d. |
and ad
val. | 12½ per cent. | 12½ percent.” |
DIVISION V.- TEXTILES, FELTS AND FURS, AND
MANUFACTURES THEREOF, AND ATTIRE. |
105. By omitting the
whole of paragraph (3) of sub-item (a)
and inserting in its stead the following paragraph:— “(3) Piece goods of
the type used for furnishing and upholstery, woven on jacquard or dobby type
looms (not including moquettes, chenille fabrics and other pile fabrics),
embodying a woven design and weighing seven ounces or more per square yard,
viz.:— (a) wholly of artificial silk; composed
of a mixture of fibres in which at least 10 per cent, by weight is artificial
silk and, if the mixture of fibres includes wool, not more than 5 per cent,
by weight is wool ad val.
| 30 per cent. | 30 per cent. | 40 per cent. |
less per
square yard | 2½d. |
(b) wholly of cotton; wholly of linen;
composed of a mixture of fibres but not including a mixture of fibres in
which more than 50 per cent, by weight is wool, except piece goods enumerated
in sub-item (a) (3) (a) ad
val.
| 12½ per cent. | 30 per cent. | 40 per cent.” |
The Schedule—continued.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
Division
V.—Textiles, Felts and Furs, and Manufactures thereof, and Attire—continued. |
106.
By omitting from paragraph (4) of sub-item (F) the words “other animal” and
inserting in their stead the following:— “other
marine animal”. By
omitting the whole of paragraph (5) of sub-item (f) and inserting in its stead the following paragraph:— “(5) Other ad
val.
| 35 per cent. | 47½ per cent. | 52½ per cent.” |
By
adding a new sub-item (g) as
follows:— “(g) Fasteners, snap— (1) Two-piece sew-on type, as ordinarily used with apparel ad val.
| Free | 12½ per cent. | 12½ per cent. |
(2) Other ad
val.
| 7½ per cent. | 25 per cent. | 30 per cent” |
By
adding a new sub-item (h) as follows:— “(h) Fasteners, turnbutton, of the type ordinarily used for the
attachment of textile hoods or textile coverings to motor vehicles ad val.
| 7½ per cent. | 25 per cent. | 30 per cent.” |
118.
By omitting the whole of paragraph (1) of sub-item (a) and inserting in its stead the following paragraph:— “(1) Floor coverings wholly of cotton and floor coverings in
which the pile is wholly of cotton, except carpet felt undercarpet felt and
those covered by sub-item (b) ad
val.
| Free | 12½ per cent. | 27½ per cent.” |
By
adding to sub-item (d) a new
paragraph (5) as follows:— “(5) Carpets, carpeting, carpet mats, carpet rugs and carpet door
slips, woven, of wool or containing wool, other than those in which the pile
is wholly of mohair and those enumerated in paragraphs (1) and (2) of this
sub-item ad val.
| 20 per cent. | 35 per cent. | 40 per cent.” |
122. By omitting the heading, viz.:—Articles
n.e.i.—“. |
123. By omitting the whole of sub-item (b) and inserting in its stead the following sub-item:— “(b) Waste, engine cleaning per ton
| £7 | £7 | £7 |
and ad val. | .. | 10 per cent. | 27½ per cent.” |
130. By adding to sub-item (b)
a new paragraph (3) as follows:— “(3) Flax or containing a mixture of fibres in which flax
predominates ad val.
| 27½ per cent. | 45 per cent. | 55 per cent.” |
DIVISION
VI—METALS AND MACHINERY. |
167. By omitting the whole item and inserting in its stead the
following item:— “167. Metal parts (other than knife sections and ledger plates)
of reaper threshers, stripper harvesters, strippers, and harvesters n.e.i. ad val.
| 5 per cent. | .. | .. |
per lb. | .. | 2d. | 2d.” |
171. By omitting the whole of sub-item (e) and inserting in its stead the following sub-item:— “(e) Knife sections and ledger plates for incorporation in the
cutting mechanism of agricultural field machines ad val.
| Free | 10 per cent. | 10 per cent.” |
174. By omitting the whole of clause (1) of sub-paragraph (u) of paragraph (25) of sub-item (M). By
omitting the whole of paragraph (48) of sub-item (v). By
omitting the whole of paragraph (49) of sub-item (v).
|
The Schedule—continued.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
Division
VI.—Metals and Machinery—continued. |
176. By omitting from sub-item (c) the words “Metal-working
machinery and tools for use in connexion therewith—” and inserting in their stead the following:—
“Machines
and machinery, metal working—” By
omitting from paragraph (2) of sub-item (c)
the following:— “lathes
n.e.i.,” By
omitting the whole of paragraph (3) of sub-item (c) and inserting in its stead the following paragraph:— “(3) Lathes n.e.i. ad
val.
| 15 per cent. | 27½. per cent. | 32½ per cent.” |
By
omitting the whole of paragraph (4) of sub-item (c). By omitting the whole of
paragraph (2) of sub-item (e)
and inserting in its stead the following paragraph:— “(2) Ironing machines ad
val.
| 15 per cent. | 27½ per cent. | 32½ per cent.” |
By
omitting the whole of paragraph (3) of sub-item (e) and inserting in its stead the following paragraph:— “(3) Washing machines (including dry cleaning washing machines) ad val.
| 15 per cent. | 27½ per cent. | 32½ per cent.” |
By
adding to sub-item (f) a new
paragraph (3) as follows:— “(3) Tools, inserted type, parts and accessories, whether or not
otherwise provided for, composed wholly or partly of cemented carbides, for
use with machines, (but not including such tools parts or accessories
otherwise specifically provided for at higher rates of duty, or inserted type
tools for use in rotary and percussive rock drills) ad val.
| 17½ per cent. | 30 per cent. | 35 per cent.” |
By
omitting the whole of sub-item (p).
178. By omitting the whole of sub-item (I) and inserting in its
stead the following sub-item:— “(I) Internal combustion engines (other than those included under
Item 178 (J)), viz.:— (1) Marine, including reversing gear and reduction gear imported
therewith and for use therewith— (a) up to and including 40 horsepower ad val.
| 25 per cent. | 42½. per cent. | 52½. per cent. |
(b)
exceeding 40 horse-power—the rate of duty shall be the percentage rate under subparagraph
(a) reduced by 2.5 for each
horse-power above 40 horse-power, with minimum of ad
val.
| Free | 12½ per cent. | 17½ per cent. |
(2) Other— (a)
up to and including 60 horsepower ad val.
| 25 per cent. | 42½ per cent. | 52½ per cent. |
(b) exceeding 60 horse-power—the
rate of duty shall be the percentage rate under sub-paragraph (a)reduced by 2.5 for each horse-power above 60 horse-power, with minimum of
ad
val.
| Free | 12½ per cent. | 17½ per cent. |
For
the purposes of this sub-item horse-power shall be determined as prescribed
by Departmental By-laws.”
|
The Schedule—continued.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
Division
VI.—Metals and Machinery—continued. |
194. By omitting the whole of paragraph (1) of sub-item (b) and inserting in its stead the
following paragraph:— “(1) Simple, duplex or triplex transmission chain or chains of
roller, bush or conveyor types, with a pitch not less than .5 inch and not
exceeding 1.65 inches, but not including the following, viz., bicycle chain
or chains of .5 inch pitch and .13 inch or .192 inch width between inner
plates, transmission roller chain or chains of 1.5 inches pitch and of 1 inch
width between inner plates, roller chain or chains with a breaking load 30
per cent. or more above Australian Standard Specification No. B.60—1936, or
inverted tooth chain or chains ad
val.
| 27½ per cent. | 45 per cent. | 50 per cent.” |
By
adding to sub-item (b) a new
paragraph (3) as follows:— “(3) Other ad
val.
| Free | 12½ per cent. | 12½ per cent.” |
208. By omitting from sub-item (p) the words “centre-stretched,”. By
omitting the whole of sub-item (q)
and inserting in its stead the following sub-item:— “(q) Tips, tool, cemented carbide ad
val.
| 17½ per cent. | 30 per cent. | 35 per cent.” |
219. By omitting the whole of sub-item (f) and inserting in its stead the following sub-item:— “(f) Files (including rasps) ad
val.
| 17½ per
cent. | 32½ per cent. | 35 per cent.” |
By
adding a new sub-item (k) as
follows:— “(k) Micrometers,
being hand tools, viz.:— (1) Dial micrometers ad
val.
| Free | 17½ per cent. | 17½ per cent. |
(2) Other ad
val.
| Free | 7½ per cent. | 12½ per cent.” |
By
adding a new sub-item (l) as
follows:— “(l)
Precision test indicators, not being hand tools, for testing the accuracy of
surfaces, viz.:— (1) Pneumatic type ad
val.
| 17½ per cent. | 35 per cent. | 40 per cent. |
(2) Other ad
val.
| Free | 17½ per cent. | 22½ per cent.” |
By
adding a new sub-item (m) as
follows:— “(m)
Removers (or lifters), valve spring, internal combustion engine— (1) Being hand tools ad
val.
| 17½ per cent. | 25 per cent. | 30 per cent. |
(2) Other ad
val.
| 17½ per cent. | 32½ per cent. | 37½ per cent.” |
DIVISION
VII-OILS, PAINTS, AND VARNISHES. |
225. By omitting the whole of sub-item (b) and inserting in its stead the following sub-item:— “(b) Crayons and pastels, including solid lead pencils but not including leads for wooden lead
pencils; chalks n.e.i. ad
val.
| 17½ per cent. | 35 per cent. | 45 per cent.” |
By
adding a new sub-item (d) as
follows:— “(d) Leads for wooden lead pencils ad
val.
| Free | 17½ per cent. | 17½ per cent.” |
229. By omitting the whole of sub-item (G) and inserting in its
stead the following sub-item:— “(g) Vegetable oils, edible, for denaturation as prescribed by
Departmental By-laws:— (1) Babassu per
gallon
| 3d. | 5d. | 9d. |
(2) Other per
gallon
| 5d. | 9d. | 9d.” |
The Schedule—continued.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
DIVISION
VIII.—EARTHENWARE, CEMENT, CHINA, GLASS, AND STONE. |
244. By omitting the whole of sub-item (b) and inserting in its stead the following sub-item:— “(b) Bifocal and multifocal lenses (including fused shapes for
further manufacture into bifocal and multifocal lenses, whether ground or
unground, polished or unpolished), and single-vision lenses
|
ad val. | 15 per cent. | 37½ per cent. | 42½ per cent. |
DIVISION
IX—DRUGS AND CHEMICALS. |
280. By adding a new sub-item (E) as follows:— “(e) Butyl alcohol ad
val.
| 10 per cent. | 22½ per cent. | 27½ per cent. |
DIVISION
XI- JEWELLERY AND FANCY GOODS. |
321. By omitting the whole of sub-item (a) and inserting in its stead the following sub-item:— “(a) Spectacles (other than X-ray spectacles or fluoroscopic
spectacles), spectacle frames, sunglasses, and goggles— (1) Wholly or partly of gold or silver (not being included in
paragraph (2) ) ad
val.
|