Customs Tariff 1956 (Cth)

Case
No judgment structure available for this case.

CUSTOMS TARIFF.

 

No. 15 of 1956.

An Act relating to Duties of Customs.

[Assented to 12th May, 1956.]

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 1956.

(2.) The Customs Tariff 1933–1954 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 1933–1956.

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. The time of the imposition of the duties of Customs imposed by this Act is the fifteenth day of March, One thousand nine hundred and fifty-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.

1. By omitting the whole item and inserting in its stead the following item:—

“1. Ale and other beer, porter, cider and perry, spirituous:—

(a) In containers not exceeding one gallon*

per gallon

11s. 1d.

13s. 3d.

14s. 4d.

(b) Otherwise------------------------------------------ per gallon

10s. 7d.

12s. 10d.

12s. 10d.

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

3. 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.

less per proof gallon

4s. 6d.

4s. 6d.

4s. 6d.

(2) When exceeding the strength of proof

per proof gallon

53s.

54s.

64s.”

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

25s. 6d.

25s. 6d.

25s. 6d.

(b) When exceeding the strength of proof

per proof gallon

94s.

97s.

97s.”

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 begin 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

25s. 6d.

25s. 6d.

25s. 6d.

(2) When exceeding the strength of proof

per proof gallon

90s.

91s.

96s.”

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

25s. 6d.

25s. 6d.

25s. 6d.

(2) When exceeding the strength of proof

per proof gallon

88s.

91s.

95s.”

 

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 (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 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

25s. 6d.

25s. 6d.

25s. 6d.

(2) When exceeding the strength of proof

per proof gallon

89s.

92s.

96s.”

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

25s. 6d.

25s. 6d.

25s. 6d.

(2) When exceeding the strength of proof

per proof gallon

93s.

96s.

98s.”

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

25s. 6d.

25s. 6d.

25s. 6d.

(2) When exceeding the strength of proof

per proof gallon

82s.

82s.

95s.”

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

25s. 6d.

25s. 6d.

25s. 6d.

(2) When exceeding the strength of proof

per proof gallon

101s.

101s.

101s.”

DIVISION II.—TOBACCO AND MANUFACTURES THEREOF.

20. By omitting the whole item and inserting in its stead the following item:—

“20. Tobacco, cut, n.e.i.—

(a) The manufacture of the United Kingdom, containing not less than 15 per cent. 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 in the manufacture of such tobacco

per lb.

23s. 8d.

..

..

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

24s. 11d.

25s. 11d.

25s. 11d.”

 

The Schedule—continued.

Tariff Items.

British Preferential Tariff.

Intermediate Tariff.

General Tariff.

Division II.—Tobacco and Manufactures thereof—continued.

21. By omitting the whole item and inserting in its stead the following item:—

“21. Tobacco, manufactured, n.e.i., including the weight of tags, labels and other attachments—

(a) The manufacture of the United Kingdom, containing not less than 15 per cent. 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 in the manufacture of such tobacco

per lb.

23s. 5d.

..

..

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

24s. 8d.

25s. 8d.

25s. 8d.”

22. By omitting the whole item and inserting in its stead the following item:—

“22. Cigarettes, including weight of cards and mouthpieces contained in inside packages; fine cut tobacco suitable for the manufacture of cigarettes—

(a) The manufacture of the United Kingdom, containing not less than 3 per cent. 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 in the manufacture of such cigarettes or fine cut tobacco------------------------------------- per lb.

43s.

..

..

(b) Other—

(1) Cigarettes including weight of cards and mouth-pieces contained in inside packages------------ per lb.

43s.

43s.

46s. 4d.

(2) Fine cut tobacco suitable for the manufacture of cigarettes per lb.

44s. 4d.

46s. 4d.

46s. 4d.”

24. By omitting the whole item and inserting in its stead the following item:—

“24. Cigars, including the weight of bands and ribbons

per lb.

40s. 9d.

40s. 9d.

42s. 9d.”

DIVISION VII.—OILS, PAINTS, AND VARNISHES.

29. By omitting the whole of sub-paragraph (b) 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

1s. 1d.

1s. 1d.

1s. 1d.”

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

1s. 1d.

1s. 1d.

1s. 1d.”

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—

(1) For use in aircraft, as prescribed by Departmental By-laws per gallon

10d.

10d.

10d.

(2) Other------------------------------------------- per gallon

1s. 1d.

1s. 1d.

1s. 1d.”

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

1s. 1d.

1s. 1d.

1s. 1d.”

Actions
Download as PDF Download as Word Document


Cases Citing This Decision

0

Cases Cited

0

Statutory Material Cited

0