CUSTOMS
TARIFF.
No. 3 of 1954.
An Act relating to Duties of
Customs.
[Assented
to 20th April, 1954.]
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 1954.
(2.) The Customs
Tariff 1933-1953 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 1933-1954.
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 sixteenth day of February, One thousand
nine hundred and fifty-four, 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 goods which are specified in, and are
the produce or manufacture of a British or foreign country sp3cified in, a
Proclamation issued on or after the sixteenth day of February,
One
thousand nine hundred and fifty-four, 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 sixteenth day of February, One thousand
nine hundred and fifty-four, 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 V.—TEXTILES, FELTS AND FURS, AND
MANUFACTURES THEREOF, AND ATTIRE. |
105.
By adding to paragraph (1) of sub-item (a)
a new subparagraph (c) as follows:—
|
“(c) Cotton piece goods and piece goods
containing a mixture of fibres in which cotton predominates, which but for
this sub-paragraph would be classified under sub-item (a) (1) (a), plain or matt woven, 37 inches or over in width but not
|
The Schedule—continued.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
Division
V.—Textiles, Felts and Furs, and Manufactures thereof, and Attire—continued. |
105.—continued. |
“(c)—continued. exceeding
100 inches in width, of a weight not less than 4 ounces per square yard and
not more than 7 ounces per square yard, of the type ordinarily used in the
manufacture of bed sheets or pillow cases—
|
(1) As prescribed by Departmental By-laws—
|
(a)
Unbleached, not printed per
square yard
| ½d. | ⅞d. | 2¾d. |
or ad val. whichever rate returns the lower duty. | 5 per cent. | .. | .. |
(b) Bleached, not
printed
per square yard | ½d. | 1d. | 3d. |
or ad val. whichever rate returns the lower duty. | 5 per cent. | .. | .. |
(c) Dyed or coloured,
not printed per square yard
| ½d. | 2d. | 3½d. |
or ad val. whichever rate returns the lower duty. | 5 per cent. | .. | .. |
(2) Other−
|
(a)
Unbleached, not printed per
lb.
| 4d. | 5d. | 10d. |
and ad val. | 15 per cent. | 15 per cent. | 15 per cent. |
(b)
Bleached, not printed per
lb.
| 4d. | 5½d. | 1s. |
and ad val. | 15 per cent. | 15 per cent. | 15 per cent. |
(c)
Dyed or coloured, not printed per
lb.
| 4d. | 8$d. | 1s. 1d. |
and ad val. | 15 per cent. | 15 per cent. | 15 per cent. |
120. By omitting from sub-item (a)
the words “sheets, pillow oases,” and inserting in their stead the
following:—” sheets n.e.i., pillow cases n.e.i.,”.
|
By
adding to sub-item (b) a new
paragraph (3) as follows:—
|
“(3)
Bed sheets, pillow cases, of cotton or containing a mixture of fibres in
which cotton predominates ad val.
| 22½ per cent. | 45 per cent. | 50 per cent.” |
DIVISION
VI-METALS AND MACHINERY. |
174. By omitting the whole of sub-paragraph (u) of paragraph (25) of sub-item (m).
|
176. By omitting the whole of paragraph (3) of sub-item (f) and inserting in its stead the
following paragraph:—
|
“(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. | 32½ per cent. | 35 per cent.” |
208. 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. | 32½per 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.
| 22½ per cent. | 37½ per cent. | 40 per cent.” |
The Schedule—continued.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
DIVISION
XIII.—PAPER AND STATIONERY. |
334. By omitting the whole of sub-item (D) and inserting in its
stead the following sub-item:—
|
“(d) (1) Copying and manifold copying, in sheets or rolls, weight not
to exceed 9 lb. for 480 sheets 20 inches by 30 inches ad val.
| Free | 12½ per cent. | 12½ per cent. |
(2) Tissue paper toilet tissue paper tissue cap paper toilet
tissue cap paper, creped or uncreped, and paper for paper patterns, in sheets
or rolls, weight not to exceed 9 lb. for 480 sheets 20 inches by 30 inches per ton
| £5 | £7 | £8 |
By omitting the whole of sub-item (f) and inserting in its stead the following sub-item:—
|
“(f) Irrespective of size or shape but not ruled or printed in any
way, viz.:—
|
Coated printing paper; printing paper n.e.i.; writing and
typewriting paper not including duplicating paper—
|
(1) In sheets less than 21 inches by 16½ inches (or its
equivalent) or in rolls less than 13 inches in width ad val.
| 27½ per cent. | 47½ per cent. | 47½ per cent. |
(2) In sheets not less than 21 inches by 16½ inches (or its equivalent)
or in rolls not less than 13 inches in width—
|
(a)
As prescribed by Departmental By-laws per ton
| Free | £4 | £4 |
(b)
The free on board price per ton of which is, or is the equivalent of, in
Australian currency, not less than the price per ton as defined by Departmental
By-laws per
ton
| Free | £4 | £4 |
(c)
Other per
ton
| £3 10s. | £8 | £8 |
For the purposes of sub-paragraph (b) of this paragraph the free on board price is the actual money
price paid or to be paid for the goods by the Australian importer plus all
charges payable or ordinarily payable for placing the goods free on board at
the port of export including the cost of outside packages, or, in the case of
goods consigned for sale in Australia, the amount which, in the opinion of
the Minister, would, at the date of exportation of those goods, be equal to
the free on board price of similar goods if sold to an Australian importer.”
|
By omitting the whole of sub-paragraph (a) of paragraph (1) of sub-item (G) and inserting in its stead
the following sub-paragraph:—
|
“(a) Wrapping, other
than wrapping paper enumerated in sub-items (G) (1) (b) and (G) (1) (c), of
all colours (creped or uncreped), including the following whether creped or
uncreped, viz., browns, caps not elsewhere specified, casings, sealings,
nature or ochre browns, sulphites, krafts (sulphates), sugars, and all other
bag
|
The Schedule—continued.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
Division XIII.—Paper
and Stationery—continued. |
334.—continued. |
“(a)—continued. papers,
candle carton paper; cartridge paper (other than offset and drawing); toilet
tissue paper and toilet tissue cap paper, creped or uncreped, n.e.i.; lithographic
printing paper per ton
| £19 | £21 | £21” |
By omitting the whole of sub-paragraph (b) of paragraph (1) of sub-item (G) and inserting in its stead
the following sub-paragraph:—
|
“(b) Greaseproof
wrapping and imitation greaseproof wrapping; glazed imitation parchment;
glassine per ton
| £4 | £6 | £6” |
By omitting the whole of paragraph (2) of sub-item (G) and
inserting in its stead the following paragraph:—
|
“(2) Fruit wrapping, as prescribed by Departmental Bylaws
| Free | Free | Free” |
By omitting the whole of paragraph (3) of sub-item (G) and
inserting in its stead the following paragraph:—
|
“(3) Bags n.e.i. per
ton
| £22 | £25 | £26 |
or ad val. whichever rate returns the higher duty.”
| 20 percent. | 32½ per cent. | 35 per cent. |
By omitting the whole of sub-item (J) and inserting in its stead
the following sub-item:—
|
“(j) Cartridge paper, drawing; duplicating paper; absorbent paper
for copying machines; blotting paper, irrespective of weight—
|
(1)
As prescribed by Departmental By-laws
per ton
| Free | £4 | £4 |
(2)
The free on board price per ton of which is, or is the equivalent of in
Australian currency, not less than the price per ton as defined by Departmental
By-laws
per ton
| Free | £4 | £4 |
(3) Other per
ton
| £5 | £8 | £8 |
For the purposes of paragraph (2) of this
sub-item the free on board price is the actual money price paid or to be paid
for the goods by the Australian importer plus all charges payable or
ordinarily payable for placing the goods free on board at the port of export
including the cost of outside packages, or, in the case of goods consigned
for sale in Australia, the amount which, in the opinion of the Minister,
would, at the date of exportation of those goods, be equal to the free on
board price of similar goods if sold to an Australian importer.”
|
By omitting the whole of paragraph (1) of sub-item (k) and inserting in its stead the
following paragraph:—
|
“(1) Surface coated paper, n.e.i., plain, or having printed or
embossed designs thereon; boxmakers’ fancy papers having printed or embossed
designs thereon ad
val. By omitting the whole of sub-item (o) and inserting in its stead
the following sub-item:—
| Free | 12½ per cent. | 12½ per cent.” |
“(O) (1) Cover paper and pressings—
|
(a) As prescribed by
Departmental By-laws
per ton
| Free | £4 | £4 |
The Schedule—continued.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
Division
XIII.—Paper and Stationery—continued. |
334.—continued. “(O)—continued.
|
(b)
The free on board price per ton of which is, or is the equivalent of, in
Australian currency, not less than the price per ton as defined by
Departmental By-laws per ton
| Free | £4 | £4 |
(c)
Other per
ton
| £19 | £21 | £21 |
For the purposes of sub-paragraph (b) of this paragraph the free on board price is the actual money
price paid or to be paid for the goods by the Australian importer plus all
charges payable or ordinarily payable for placing the goods free on board at
the port of export including the cost of outside packages, or, in the case of
goods consigned for sale in Australia, the amount which, in the opinion of
the Minister, would, at the date of exportation of those goods, be equal to
the free on board price of similar goods if sold to an Australian importer.
|
(2) Paper hangings or wall papers ad
val.
| Free | 12½ per cent. | 12½ per cent. |
(3) N.E.I. ad
val.
| 12½ per cent. | 27½ per cent. | 27½ per cent.” |
By omitting the whole of sub-item (q) and inserting in its stead the following sub-item :—
|
“(Q) Strawpaper, strawboard other than corrugated, and boards
n.e.i.—
|
(1) As prescribed by Departmental By-laws per ton
| Free | £4 | £4 |
(2) The free on board price per ton of which
is, or is the equivalent of, in Australian currency, not less than the price
per ton as defined by Departmental By-laws per
ton
| Free | £4 | £4 |
(3) Other per
ton
For the purposes of paragraph (2) of this sub-item the free on
board price is the actual money price paid or to be paid for the goods by the
Australian importer plus all charges payable or ordinarily payable for
placing the goods free on board at the port of export including the cost of
outside packages, or, in the case of good’s consigned for sale in Australia,
the amount which, in the opinion of the Minister, would, at the date of
exportation of those goods, be equal to the free on board price of similar
goods if sold to an Australian importer.”
| £9 | £14 | £14 |
By omitting the whole of sub-item (R) and inserting in its stead the following sub-item:—
|
“(r) Millboards
| Free | Free | Free” |
By omitting the whole of sub-item (s) and inserting in its stead the following sub-item:—
|
“(s) Strawboard, corrugated ad
val.
| 20 per cent. | 40 per cent. | 40 per cent.” |
By adding a new sub-item (t)
as follows:—
|
“(T) Paper felt and carpet felt paper, irrespective of weight per ton
| £12 | £14 | £14” |
The Schedule—continued.
Tariff Items. | British Preferential
Tariff. | Intermediate Tariff. | General Tariff. |
DIVISION
XIV.—VEHICLES. |
359. By omitting the whole of paragraph (4) of sub-item (d) and inserting in its stead the
following paragraph:—
|
“(4)
Chassis, including lamps but not including rubber tyres and tubes, storage
batteries, shock absorbers (excepting steering dampers), bumper bars,
radiator assemblies, sparking plugs, springs and goods covered by Tariff Item
359 (f) (3)—
|
(a)
Unassembled, viz.:—car, and car type capable of use for commercial vehicles per lb.
| ½d. | 5d. | 6d. |
(b)
Unassembled, viz.:—truck omnibus or | other commercial vehicle per
lb.
| ½d. | 4¼d. | 5¼d. |
(c)
Assembled per
lb.
| 1¾d. | 6½d. | 7½d. |
Provided that for the purposes of sub-paragraphs (a) and (b) the classification shall be as determined by the Minister and
the Minister’s decision shall be final.”
|
By omitting the whole of paragraph (3) of sub-item (f) and inserting in its stead the
following paragraph:—
|
“(3)
Transmission gear box assemblies differential assemblies driving axle
assemblies, and parts n.e.i. therefor whether malleable iron castings or not,
whether imported separately or incorporated in or forming part of any goods
covered by Tariff Item 359 (d)
(4), for vehicles with self-contained power excepting motor cycles and
vehicles for railways and tramways—
|
(a)
As prescribed by Departmental Bylaws per
lb.
| ½d. | 4¾d. | 5¾d. |
(b)
Other ad
val.
| 27½ per cent. | 37½ per cent. | 47½ per cent. |
For the purposes of paragraph (3)—
|
(i) Transmission gear box assemblies include gear box housings
and covers and gear shift parts when assembled within such housings, and include
clutch housings when cast with the gear box housing, but do not include gear
change linkage and remote control mechanisms;
|
(ii) Differential assemblies and driving axle assemblies include
the differential unit and companion flange, differential carrier, driving
axle casing and axle shafts, but do not include brake drums, brakes or other
brake operated mechanisms.”
|
DIVISION
XVI—MISCELLANEOUS. |
418. By omitting from paragraph (1) of sub-item (C) the following:—
|
“thermostats:”.
|
By adding a new sub-item (h)
as follows:—
|
(h) Thermostats—
|
(1) Of the type ordinarily used with
electrically-operated domestic appliances ad
val.
| 15 per cent. | 32½ per cent. | 37½ per cent. |
(2) Other ad
val.
| Free | 17½ per cent. | 17½ per cent. |
The Schedule—continued.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
Division XVI.—Miscellaneous—continued. |
419. By adding to sub-item (d)
a new paragraph (3) as follows:— |
“(3) Hypodermic needles ad
val.
| 25 per cent. | 42½ per cent. | 42½ per cent.” |
434. By adding a new item 434 as follows:— |
“434. Goods (not
being goods to which Items 410 (b)
(2), 417 (b), 417 (d) or 427 (a) apply), not intended for sale or trade, which have
become the property of the owner under the will or intestacy of a deceased
person, if the owner was, at the time the goods became his or its property, a
person, body or institution resident or established in Australia, as
prescribed by Departmental By-laws
| Free | Free | Free” |