Customs Tariff 1958 (Cth)

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CUSTOMS TARIFF.

 

No. 15 of 1958.

An Act relating to Duties of Customs.

[Assented to 21st May, 1958.]

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 1958.

(2.) The Customs Tariff 1933–1957 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 1933–1958.

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 either of the next two succeeding sub-sections) imposed by this Act is the twenty-first day of March, One thousand nine hundred and fifty-eight, 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 “British Preferential Tariff” in the Schedule to this Act, upon goods which are specified in, and are the produce or manufacture of a British country (being a British non-self-governing colony or a part of the Queen’s dominions which was, on the fifteenth day of October, One thousand nine hundred and forty-six, a British non-self-governing colony) specified in, a Proclamation issued on or after the twentieth day of March, One thousand nine hundred and fifty-eight, 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.

(3.) 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 specified in, a Proclamation issued on or after the twentieth day of March, One thousand nine hundred and fifty-eight, 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 relating to the British Preferential Tariff.

4.—(1.) Every Proclamation issued on or after the twentieth day of March, One thousand nine hundred and fifty-eight, 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 “British Preferential Tariff” in the Schedule to this Act to goods which are specified in, and are the produce or manufacture of a British country (being a British non-self-governing colony or a part of the Queen’s dominions which was, on the fifteenth day of October, One thousand nine hundred and forty-six, a British non-self-governing colony) 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 (2.) of section nine of the Customs Tariff 1933–1958 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.

Validation of Proclamations relating to the Intermediate Tariff.

5.—(1.) Every Proclamation issued on or after the twentieth day of March, One thousand nine hundred and fifty-eight, 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 Customs Tariff 1933–1958 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.

16. By adding a new sub-item (d) as follows:—

“(d) Passionfruit juice—

(1) In containers of less than one gallon per gallon

9s. 3d.

10s.

10s.

(2) Otherwise------------------------------------------------- per gallon

8s. 3d.

9s.

9s.”

DIVISION IV.—AGRICULTURAL PRODUCTS AND GROCERIES.

54. By adding a new sub-item (d) as follows:—

“(d) Passionfruit pulp—

(1) In containers of less than one gallon------------------ per gallon

9s. 3d.

11s. 6d.

11s. 6d.

(2) Otherwise------------------------------------------------- per gallon

8s. 3d.

10s. 3d.

10s. 3d.”

DIVISION V.—TEXTILES, FELTS AND FURS, AND MANUFACTURES THEREOF, AND ATTIRE.

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

“114. Hats, caps, and bonnets—

  • (A)

    Firemen’s helmets; miners’ hats; safety helmets

    ad val.

Free

7½ per cent.

7½ per cent.

(b) Wool felt hats in any stage of manufacture for men and boys, including wool felt hoods therefor; fur felt hats in any stage of manufacture for men and boys, including fur felt hoods therefor per dozen

16s.

40s.

40s.

or ad val.

whichever rate returns the higher duty.

22½ per cent.

40 per cent.

40 per cent.

(c) Caps n.e.i.---------------------------------------------- per dozen

10s.

15s. 9d.

15s. 9d.

and ad val.

12½ per cent.

22½ per cent.

22½ per cent.

(d) Hoods and capelines for women’s and girls’ hats, viz.:—

(1) Wool felt hoods; wool felt capelines

per dozen

5s.

15s.

15s.

or ad val.

whichever rate returns the higher duty.

22½ per cent.

40 per cent.

40 per cent.

(2) Fur felt hoods; velour hoods; fur felt capelines; velour capelines

per dozen

18s.

30s.

30s.

or ad val.

whichever rate returns the higher duty.

22½ per cent.

35 per cent.

35 per cent.

 

The Schedule—continued.

Import Duties—continued.

Tariff Items.

British Preferential. Tariff.

Intermediate Tariff.

General Tariff.

Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attirecontinued.

“114.—continued.

(e) Felt hats for women and girls; berets; women’s and girls’ caps (other than bathing caps) of any material; hats n.e.i.; bonnets

per dozen

25s.

45s.

45s.

or ad val.

whichever rate returns the higher duty.

22½ per cent.

40 per cent.

40 per cent.

(f) Hoods other than of felt------------------------------------ ad val.

22½ per cent.

35 per cent.

35 per cent.

For the purposes of this sub-item a hood means any unblocked form of any material (other than felt) woven or plaited throughout from the tip of the crown to the edge of the brim, also any unblocked form made of braid or similar material joined together by hand with a concealed thread.

(g) Hat forms of braid or similar material sewn with a visible stitch, but not blocked or further processed---- per dozen

12s.

18s.

18s.

or ad val.

whichever rate returns the higher duty.

22½ per cent.

32½ per cent.

32½ per cent.

(h) Bathing caps; bathing hats--------------------------------- ad val.

Free

10 per cent.

10 per cent.”

DIVISION VI.—METALS AND MACHINERY.

151. By omitting sub-item (a) and inserting in its stead the following sub-item:—

“(a) Flexible metal tubes; metal-cased tubes and pipes, not further manufactured than plated polished or decorated----------------------------- ad val.

Free

7½ per cent.

7½ per cent.”

174. By omitting paragraph (88) of sub-item (x) and inserting in its stead the following paragraph:—

“(88) Balancing machines, dynamic------------------------------------ ad val.

Free

7½ per cent.

7½ per cent.”

177. By omitting sub-paragraph (b) of paragraph (1) of sub-item (b).

By omitting sub-paragraph (b) of paragraph (3) of sub-item (b) and inserting in its stead the following sub-paragraph:—

“(b)Tractor wheels and tractor wheel centres, for use with pneumatic tyres, whether imported separately or incorporated in or forming part of goods covered by sub-item (b) (1) or (c)------------------------------------------ ad val.

22½ per cent.

37½ per cent.

45 per cent.

or per lb.

whichever rate returns the higher duty.”

1d.

l½d.

2d.

By adding a new sub-item (c) as follows:—

“(c) Agricultural tractors including the tractor portion of machines known as rotary cultivators hoes or tillers, other than of the creeper or crawler type, not exceeding 10 belt pulley horse-power, and cultivators hoes or tillers of the rotary type for use therewith, combined or separate, but not including winches pneumatic rubber tyres and tubes and wheels and wheel centres for use with pneumatic tyres ad val.

20 per cent.

30 per cent.

30 per cent.”

 

The Schedule—continued.

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

Intermediate Tariff.

General Tariff.

Division VI.—Metals and Machinerycontinued.

179. By omitting sub-paragraph (b) of paragraph (3) of sub-item (d) and inserting in its stead the following sub-paragraph:—

“(b) Electric household ironing machines------------------------------- ad val.

Free

22½ per cent.

22½ per cent.”

By adding to paragraph (3) of sub-item (d) a new subparagraph (d) as follows:—

“(d)Electrically operated floor polishers of the household type; electrically operated machines of the household type which in addition to floor polishing are capable of performing the function of scrubbing

ad val.

25 per cent.

40 per cent.

40 per cent.”

By omitting paragraph (5) of sub-item (d) and inserting in its stead the following paragraph:—

‘‘(5) High tension ignition coils n.e.i.-------------------------------------- each

3s. 8d.

5s. 8d.

6s. 6d.”

181. By omitting paragraph (3) of sub-item (a) and inserting in its stead the following paragraph:—

“(3) Cathode ray tubes (picture tubes) as used in television receiving sets, whether imported separately or otherwise---------------------------------- each

£11

£11

£11

and ad val.

..

10 per cent.

10 per cent.”

208. By omitting sub-item (j) and inserting in its stead the following sub-item:—

“(j) Metal hinges but not including hinges which but for this sub-item would be covered by item 359 (f)—

(1) Wholly of brass, bronze, or gunmetal ad val.

27½ per cent.

50 per cent.

50 per cent.

(2) Other--------------------------------------------------------- ad val.

27½ per cent.

50 per cent.

57½ per cent.”

DIVISION VIII.—EARTHENWARE, CEMENT, CHINA, GLASS, AND STONE.

242. By omitting sub-item (f) and inserting in its stead the following sub-item:—

“(f) Heraldic; sand-blasted; enamelled; embossed; etched; silvered; brilliant cut; prisms; all glass framed with metal n.e.i. but not including goods which but for this sub-item would be covered by item 359 (f); glass but not including glass cut to shape which but for this sub-item would be covered by item 359 (f), viz.:—bent; bevelled; corners cut bevelled or engraved ad val.

12½ per cent.

25 per cent.

37½ per cent.”

By omitting sub-item (g).

DIVISION XII.—HIDES, LEATHER, AND RUBBER.

333. By omitting paragraph (2) of sub-item (a) and inserting in its stead the following paragraph:—

“(2) Tyres each exceeding 2½ lb. weight and tubes each exceeding 1 lb. weight, whether imported separately or incorporated in or forming part of any of the goods covered by item 177 (b), 177 (c), 354 (b), 359 (d) or 359 (h) per lb.

6d.

1s. 6d.

1s. 11d.”

 

The Schedule—continued.

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

Intermediate Tariff.

General Tariff.

DIVISION XIII.—PAPER AND STATIONERY.

334. By omitting 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

7½ per cent.

7½ 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—

(a) As prescribed by Departmental By-laws

per ton

£5

£7

£7

(b) Other--------------------------------------------------- per ton

£19

£21

£21”

By omitting 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.:—

(1) Printing paper n.e.i. writing and typewriting paper not including duplicating paper, 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) Printing paper n.e.i. writing and typewriting paper not including duplicating paper, 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

£11 16s. 8d.

£16 6s. 8d.

£16 6s. 8d.

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.

(3) Coated printing paper—

(a) As prescribed by Departmental By-laws

per ton

Free

£4

£4

(b) Other------------------------------------------------ per ton

£14

£18 10s.

£18 10s.”

 

The Schedule—continued.

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

Intermediate Tariff.

General Tariff.

Division XIII.—Paper and Stationerycontinued.

334.—continued.

By omitting clause (2) of sub-paragraph (c) of paragraph (1) of sub-item (g) and inserting in its stead the following clause:—

“(2) Other-------------------------------------------------------------------- ad val.

Free

7½ per cent.

7½ per cent.”

By omitting sub-item (h) and inserting in its stead the following sub-item:—

“(h) True vegetable parchment, in sizes not less than 8 inches by 38 inches (or its equivalent)-------------------------------------------------------- per ton

£14

£14

£14”

By omitting paragraph (3) of sub-item (j) and inserting in its stead the following paragraph:—

“(3) Other-------------------------------------------------------------------- per ton

£7

£16 6s. 8d.

£16 6s. 8d.”

By omitting sub-item (k) and inserting in its stead the following sub-item:—

“(k) Surface coated paper n.e.i.—

(1) Having printed or embossed designs thereon

ad val.

Free

7½ per cent.

7½ per cent.

(2) Other—

(a) As prescribed by Departmental By-laws

ad val.

Free

7½ per cent.

7½ per cent.

(b) Other------------------------------------------------------- per ton

£14

..

..

ad val.

..

10 per cent.

10 per cent.”

By omitting paragraph (2) of sub-item (o) and inserting in its stead the following paragraph:—

“(2) Paperhangings or wall papers--------------------------------------- ad val.

Free

7½ per cent.

7½ per cent.”

By adding a new sub-item (u) as follows:—

“(u) Boxmakers’ fancy papers having printed or embossed designs thereon; decalcomania paper; leatherette paper; flock-coated paper; coated imitation book cloth; marble paper; foil paper---------------- ad val.

Free

7½ per cent.

7½ per cent.”

DIVISION XIV.—VEHICLES.

352. By omitting sub-item (c) and inserting in its stead the following sub-item:—

“(c) Warning devices n.e.i. reflectors and reflex rear lights for vehicles, but not including goods of the types used in vehicles covered by item 360 (d)---------------------------------------------------------------------- ad val.

Free

22½ per cent.

22½ per cent.”

359. By omitting sub-item (a) and inserting in its stead the following sub-item:—

“(a) Axles and axle boxes, roller bearing or ball bearing, for use otherwise than in vehicles of the types covered by item 360 (d), as prescribed by Departmental By-laws------------------------------------------------------------ ad val.

Free

7½ per cent.

7½ per cent.”

By omitting sub-item (c) and inserting in its stead the following sub-item:—

“(c) Parts for power propelled railway or tramway vehicles n.e.i., whether imported separately or otherwise, viz.:—

(1) Bodies------------------------------------------------------------ ad val.

22½ per cent.

47½ per cent.

47½ per cent.

(2) Chassis----------------------------------------------------------- ad val.

17½ per cent.

37½ per cent.

37½ per cent”

 

The Schedule—continued.

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

Intermediate Tariff.

General Tariff.

Division XIV.—Vehiclescontinued.

359.—continued.

By omitting sub-item (d) and inserting in its stead the following sub-item:—

“(d) Vehicle components whether the Tariff otherwise provides or not (excepting when imported separately, lamps covered by item 180 (d) (1) and commutators and parts therefor and excepting the following components whether imported separately or otherwise—

batteries covered by item 180 (g) (2)

cigarette and cigar lighters and parts therefor

parts for axle assemblies of the ‘J’ beam type covered by item 359 (g)

radio receivers and transmitters and parts therefor

sparking plugs covered by item 180 (h) and parts therefor

tyres and tubes covered by item 333)

for use as original equipment in the assembly or manufacture of vehicles of the types covered by item 360 (d)—

(1) As prescribed by Departmental By-laws

ad val.

35 per cent.

42½ per cent.

42½ per cent.

(2) Other than goods prescribed by Departmental By-laws under paragraph (1), provided suitably equivalent goods the produce or manufacture of the United Kingdom are not reasonably available, as prescribed by Departmental By-laws--

Free

Free

Free

(3) Other than goods prescribed by Departmental By-laws under paragraph (1), as prescribed by Departmental By-laws ad val.

Free

7½ per cent.

7½ per cent.

(4) Other----------------------------------------------------- ad val.

27½ per cent.

35 per cent.

35 per cent.”

By omitting sub-item (e) and inserting in its stead the following sub-item:—

“(e) Vehicle parts for vehicles of the types covered by item 360 (d)—

(1) Provided suitably equivalent goods the produce or manufacture of the United Kingdom are not reasonably available, as prescribed by Departmental By-laws--------------------------------

Free

Free

Free

(2) Other, as prescribed by Departmental By-laws

ad val.

Free

7½ per cent.

7½ per cent.”

By omitting sub-item (f) and inserting in its stead the following sub-item:—

“(f) U-bolts; shackle bolts; high tension ignition coils; front and rear lampware for vehicles of the types covered by item 360 (d); warning devices of the types used in vehicles covered by item 360 (d); vehicle parts n.e.i., whether malleable iron castings or not-------------------- ad val.

27½ per cent.

37½ per cent.

37½ per cent.’’

 

The Schedule—continued.

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

Intermediate Tariff.

General Tariff.

Division XIV.—Vehiclescontinued.

359.—continued.

By omitting sub-item (g) and inserting in its stead the following sub-item:—

“(g) Parts for axle assemblies of the ‘I’ beam type, viz.:—

Axle beams, stub axles and steering arms for operating stub axles, for vehicles of the types covered by item 360 (d), whether imported separately or otherwise than when incorporated in goods covered by item 360 (d)—

(1) Provided suitably equivalent goods the produce or manufacture of the United Kingdom are not reasonably available, as prescribed by Departmental By-laws

Free

Free

Free

(2) Other, as prescribed by Departmental By-laws------ ad val.

Free

7½ per cent.

7½ per cent.

(3) Other------------------------------------------------------- ad val.

50 per cent.

62½ per cent.

62½ per cent.”

By omitting sub-item (j).

By omitting sub-item (k).

360. By adding a new sub-item (d) as follows:—

“(d) Vehicles n.e.i., with self-contained power, including assembled incomplete vehicles n.e.i. with self-contained power, which the Minister directs shall be deemed to be complete—

(1) As prescribed by Departmental By-laws

ad val.

12½ per cent.

22½ per cent.

22½ per cent

(2) Other--------------------------------------------------------- ad val.

25 per cent.

35 per cent.

35 per cent.

Subject, in the case of vehicles which are incomplete by reason of the non-supply of parts determined as prescribed by Depart-mental By-laws, to a reduction in the duty payable by an amount equivalent to—

2½ per cent. of the value for duty thereof; or

one-eighth of the actual allowance, expressed in Australian currency, made for the non-supply of prescribed parts,

whichever is the less.”

DIVISION XVI.—MISCELLANEOUS.

401. By omitting sub-item (b) and inserting in its stead the following sub-item:—

“(b) Goods, other, which after having been properly entered for home consumption in Australia were exported without drawback having been paid thereon, as prescribed by Departmental By-laws--------------------------------------

Free

Free

Free

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