Customs Tariff Act 1966 (Cth)
CUSTOMS TARIFF ACT 1966 [Note: This Act is "repealed" by Act No. 113 of 1982]
(#DATE 19:12:1973)
(#DATE 19:12:1973)
Compilation Information - Reprinted as at 19 December 1973
CUSTOMS TARIFF ACT 1966-1973 - TABLE OF PROVISIONS TABLE
CUSTOMS TARIFF 1966-1973
TABLE OF PROVISIONS
PART I-PRELIMINARY
Section
1. Short title
2. Commencement
3. (Repealed)
4. Repeal
5. Incorporation
6. Interpretation
6A. Measurement of alcohol
7. Ad valorem duties
8. FOB price
9. ''Free'' rates, &c.
9A. Rates effective from and including, or to and including, specified
dates
10. Declared preference countries
11. Declaration of less developed countries
12. (Repealed)
13. First Schedule divided into items, &c.
14. Rules for the Interpretation of the First Schedule
PART II-DUTIES OF CUSTOMS
15. Imposition of duties
16. General rates of duty
17. Preferential rates of duty
17A. Special preferential rates of duty
18, 19. (Repealed)
20. Surcharge rates
21, 22. (Repealed)
23. Substitutes and imitations
24. Parts for other goods
25. Goods consisting of separate articles
PART III-PRIMAGE DUTIES
26. Interpretation
27. Imposition of primage duties
28. Rates of primage duties
29. Exemption from primage duties
PART IV-SUPPORT DUTIES
30. Interpretation
31. Landed cost
32. Imposition of support duties
33. Rates of support duties
PART IVA-SPECIAL RATES OF DUTY
33A. Special rates of duty
33B. Application of items 5 and 6 in Part I of Second Schedule
33C. Special rates of duty applicable to goods of less developed
countries
PART V-MISCELLANEOUS
34. Temporary rates
35. Concentrates, &c.
36. Orders
THE SCHEDULES
FIRST SCHEDULE
PART I Rules for the Interpretation of the First Schedule PART II Description of Goods and Rates of Duty
SECOND SCHEDULE
PART I Special Rates of Duty PART II Goods referred to in Item 38 of Part I of this Schedule PART III Goods referred to in Item 39 of Part I of this Schedule PART IV Goods referred to in Item 40 of Part I of this Schedule PART V Goods referred to in Item 41 of Part I of this Schedule PART VI Goods referred to in Item 42 of Part I of this Schedule PART VII Goods referred to in Item 43 of Part I of this Schedule PART VIII Goods referred to in Item 44 of Part I of this Schedule
THIRD SCHEDULE
Primage Duties
FOURTH SCHEDULE
Support Duties
FIFTH SCHEDULE
PART I Canada PART II Sri Lanka (formerly Ceylon) PART III Malawi and Zambia PART IV Malta PART V New Zealand PART VI The Territory of Papua and the Territory of New Guinea PART VII Fiji PART VIII Declared Preference Countries
CUSTOMS TARIFF ACT 1966-1973 - SECT. 1.
Short title.SECT
CUSTOMS TARIFF ACT 1966-1973
An Act relating to Duties of Customs.
PART I-PRELIMINARY
Short title amended; No. 32, 1918, s. 2.
1. This Act may be cited as the Customs Tariff 1966-1973.*
CUSTOMS TARIFF ACT 1966-1973 - SECT. 2.
Commencement.SECT
2.* (1) Subject to the next succeeding sub-section, this Act shall come into operation on the fourteenth day of February, One thousand nine hundred and sixty-six.
(2) Sections 11 and 22 of this Act shall come into operation on a date to be fixed by Proclamation.
Section 3 repealed by No. 216, 1973, s. 3.
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CUSTOMS TARIFF ACT 1966-1973 - SECT. 4.
Repeal.SECT
4. (1) The following Acts are repealed:-
Customs Tariff 1965;
Customs Tariff (No. 2) 1965;
Customs Tariff (No. 3) 1965.
(2) Notwithstanding that goods were imported into Australia before the commencing date, duties of Customs are not payable under an Act repealed by this Act, or by the Customs Tariff 1965, in respect of those goods if duties of Customs are imposed on those goods by section 15 of this Act.
(3) Where-
(a) by reason of section 132 of the Customs Act 1901-1965, the rate of duty in respect of goods on which duty is imposed by section 15 of this Act, being goods entered for home consumption more than once, is the rate in force when the goods were first entered for home consumption; and
(b) the goods were first entered for home consumption before the commencing date,
the duty imposed by section 15 of this Act on the goods is the duty that would have been applicable in respect of them if this Act, and the Customs Act (No. 3) 1965, had not been enacted.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 5.
Incorporation.SECT
5. The Customs Act 1901-1965 is incorporated and shall be read as one with this Act.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 6.
Interpretation.SECT
Sub-section (1) amended by No. 69, 1967, s. 4; No. 135, 1972, s. 4; and No. 170, 1973, s. 3.
6. (1) In this Act, unless the contrary intention appears-
''declared preference country'' means a country specified in an order under sub-section (1) of section 10 of this Act;
''duty'' means a duty of Customs imposed by section 15 of this Act;
''Industries Assistance Commission'' means the Industries Assistance Commission constituted under the Industries Assistance Commission Act 1973;
''less developed country'' means a country specified in an order under sub-section (1) of section 11 of this Act;
''pack'', in relation to goods, means the smallest saleable unit in which the goods are put up;
''primage duty'' means a duty of Customs imposed by section 27 of this Act;
''support duty'' means a duty of Customs imposed by section 32 of this Act;
''Tariff Board'' means the Tariff Board that was constituted under the Tariff Board Act 1921-1972;
''the commencing date'' means the fourteenth day of February, One thousand nine hundred and sixty-six.
(2) A reference in this Act to a Schedule by number shall be read as a reference to the Schedule to this Act so numbered.
(3) A reference in this Act to the First Schedule shall, unless the contrary intention appears, be read as a reference to Part II of that Schedule.
(4) Unless the contrary intention appears, a reference in this Act or any other law of the Commonwealth to the tariff classification in the First Schedule that applies to goods shall, in relation to any goods, be read as a reference to-
(a) if the item in the First Schedule that applies to the goods is not divided into sub-items-that item;
(b) if that item is divided into sub-items and the sub-item that applies to the goods is not divided into paragraphs-that sub-item;
(c) if that sub-item is divided into paragraphs and the paragraph that applies to the goods is not divided into sub-paragraphs-that paragraph; or
(d) if that paragraph is divided into sub-paragraphs-the sub-paragraph that applies to the goods.
(5) Where, in a note to a Division or Chapter in the First Schedule, it is provided that goods of a specified kind do not fall within a specified Division, or within a specified Chapter, in that Schedule, goods of that kind shall be taken not to fall within any item in that last-mentioned Division or Chapter.
Substituted by No. 69, 1967, s. 4.(6) Where-
(a) two rates of duty are set out in column 3 or column 4 in the tariff classification in the First Schedule that applies to goods or two rates of duty are set out in column 4 of an item in a Part of the Fifth Schedule that applies to goods; and
(b) the second occurring rate is expressed to apply if it is lower, or is expressed to apply if it is higher, than the other rate,
the second occurring rate applies only where the amount of duty ascertained in respect of those goods by reference to that rate is less or is greater, as the case may be, than the duty ascertained in respect of those goods by reference to that other rate.
Sub-section (7) omitted by No. 32, 1969, s. 6.
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CUSTOMS TARIFF ACT 1966-1973 - SECT. 6A.
Measurement of alcohol.SECT
Inserted by No. 135, 1972, s. 4.
6A. For the purposes of this Act-
(a) the volume of ethyl alcohol contained in goods shall be taken to be the volume that would be the volume of that alcohol if the alcohol were measured at a temperature of twenty degrees Celsius; and
(b) a calculation made for the purpose of ascertaining the volume of ethyl alcohol by reference to the specific gravity of ethyl alcohol shall be made on the basis that, at a temperature of twenty degrees Celsius and in vacuum, the specific gravity of ethyl alcohol in relation to water is 0.79067.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 7.
Ad valorem duties.SECT
Sub-section (1) amended by No. 69, 1967, s. 5.
7. (1) Unless the contrary intention appears, where, in the First Schedule, in the Second Schedule or in the Fifth Schedule, reference is made to a percentage in relation to goods or in relation to a part, component or ingredient of goods, the reference shall, in relation to any goods or a part, component or ingredient of any goods, as the case may be, be read as a reference to that percentage of the value of the goods or of that part, component or ingredient of the goods, as the case may be.
(2) The value of any goods for the purposes of this Act is, unless the contrary intention appears, the value for duty of the goods ascertained or determined in accordance with Division 2 of Part VIII of the Customs Act 1901-1965.
(3) The value of a part, component or ingredient of any goods for the purposes of this Act is, unless the contrary intention appears, such proportion of the value of the goods as the Minister directs.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 8.
FOB price.SECT
8. (1) For the purposes of this Act, the FOB price of goods that have been exported to Australia is, subject to the next succeeding sub-section, an amount, expressed in Australian currency, equal to-
(a) where the goods have been sold by the exporter, on or before the date of exportation, to the person who imported them into Australia-the sum of-
(i) the price paid or to be paid for the goods by the importer, but not including any part of that price that, in the opinion of the Minister, represents a charge in respect of transport or insurance of the goods after they have been exported or in respect of any other matter arising after that time; and
(ii) any charges or costs in respect of the supplying of outside packages for, or in respect of the handling (including the placing in outside packages), the transporting or the loading of, the goods in the country of export with a view to exporting the goods from that country, being charges or costs that have been incurred by the importer and are not included in the price referred to in the last preceding sub-paragraph; or
(b) in any other case-the amount that, in the opinion of the Minister, having regard to any matter that he considers relevant, would have been the FOB price of the goods in accordance with the last preceding paragraph if the export of the goods to Australia had been the result of a sale of the goods by the exporter to a person in Australia.
Amended by No. 18, 1972, s. 3.(2) Where the Minister is of opinion that there are reasonable grounds for believing that, in relation to any goods, the amount of the price referred to in sub-paragraph (i) of paragraph (a) of the last preceding sub-section, or the amount of any charge or cost referred to in sub-paragraph (ii) of that paragraph, was fixed, or other action was taken or other arrangements were made, with a view to reducing the amount of duty or support duty payable in respect of the goods, the Minister may determine an amount to be the FOB price of the goods for the purposes of this Act, being the amount that, in the opinion of the Minister, having regard to any matter that he considers relevant, would have been the FOB price of the goods in accordance with the last preceding sub-section if the amount of that first-mentioned price, or of that charge or cost, had not been fixed, or that other action had not been taken or those other arrangements had not been made, with that view.
(3) In this section, ''exporter'', in relation to goods that have been exported to Australia, includes a person who placed the goods on board the ship, aircraft or vehicle in which the goods left the country of export.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 9.
''Free'' rates, &c.SECT
Substituted by No. 69, 1967, s. 6.
9. (1) Where the word ''Free'' is set out in-
(a) column 3 or column 4 in the First Schedule;
(b) column 3 or column 4 in Part I of the Second Schedule; or
(c) column 4 of the Fifth Schedule,
that word shall, unless the contrary intention appears, be deemed, for the purposes of this Act or any other law of the Commonwealth, to be a rate of duty.
(2) Any words, or words and figures, set out in-
(a) column 3 or column 4 in the First Schedule;
(b) column 3 or column 4 in Part I of the Second Schedule;
(c) column 4 of the Fifth Schedule; or
(d) a direction under sub-section (1) of section 24 of this Act,
being words, or words and figures, that enable the duty to be ascertained in respect of goods, whether by reference to a rate or rates of duty or otherwise, shall, unless the contrary intention appears, be deemed, for the purposes of this Act or any other law of the Commonwealth, to be a rate of duty.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 9A.
Rates effective from and including, or to and including, specified dates.SECT
Inserted by No. 7, 1967, s. 4.
Sub-section (1) amended by No. 69, 1967, s. 7.
9A. (1) If, in column 3 or column 4 in the First Schedule or in column 4 in the Fifth Schedule, a rate of duty is expressed to have effect from and including a specified date, that rate does not apply in respect of goods entered for home consumption before that date, and if, in column 3 or column 4 in the First Schedule or in column 4 in the Fifth Schedule, a rate of duty is expressed to have effect to and including a specified date, that rate does not apply in respect of goods entered for home consumption after that date.
(2) For the purposes of the last preceding sub-section, a rate of duty shall be deemed to be expressed to have effect from and including, or to and including, a specified date if that date, preceded by the words ''from and including'' or ''to and including'', as the case may be, is specified in relation to the rate.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 10.
Declared preference countries.SECT
10. (1) The Minister may, by order published in the Gazette, declare that a country specified in the order is a declared preference country for the purposes of this Act.
(2) An order under the last preceding sub-section has effect, or shall be deemed to have had effect, from and including such date (which may be a date earlier than the date of publication of the order in the Gazette) as is specified in the order.
(3) The Minister may, by order published in the Gazette, revoke an order under sub-section (1) of this section.
(4) An order under the last preceding sub-section has effect from and including such date (which shall not be a date earlier than the date of publication of the order in the Gazette) as is specified in the order.
Added by No. 69, 1967, s. 8.(5) Goods shall not be treated as the produce or manufacture of a declared preference country for the purposes of this Act unless, at the time the goods are entered for home consumption, the order under sub-section (1) of this section in which the declared preference country is specified has effect or is deemed to have had effect.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 11.
Declaration of less developed countries.SECT
11. (1) The Minister may, by order published in the Gazette, declare that a country specified in the order is a less developed country for the purposes of this Act.
(2) The Minister may, in an order under the last preceding sub-section, direct that a country that is a less developed country by virtue of the order shall not be treated as a less developed country in relation to a class of goods specified in the direction.
(3) An order under sub-section (1) of this section has effect, or shall be deemed to have had effect, from and including such date (which may be a date earlier than the date of publication of the order in the Gazette) as is specified in the order.
(4) The Minister may, by order published in the Gazette, revoke an order under sub-section (1) of this section.
(5) An order under the last preceding sub-section has effect from and including such date (which shall not be a date earlier than the date of publication of the order in the Gazette) as is specified in the order.
Section 12 repealed by No. 69, 1967, s. 9.
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CUSTOMS TARIFF ACT 1966-1973 - SECT. 13.
First Schedule divided into items, &c.SECT
13. (1) In the First Schedule-
(a) an asterisk, that is, the symbol *, in column 2 at the commencement of a line indicates the commencement of an item;
(b) a dash, that is, the symbol -, in column 2 at the commencement of a line indicates the commencement of a sub-item of the item in which the symbol appears;
(c) two dashes, that is, the symbols - -, in column 2 at the commencement of a line indicate the commencement of a paragraph of the sub-item in which the symbols appear; and
(d) three dashes, that is, the symbols - - -, in column 2 at the commencement of a line indicate the commencement of a sub-paragraph of the paragraph in which the symbols appear.
(2) For the purposes of this Act or any other law of the Commonwealth-
(a) an item in the First Schedule may be referred to by the word ''item'' followed by the number set out opposite to the commencement of the item in column 1 of that Schedule;
(b) a sub-item of an item in the First Schedule may be referred to by the word ''sub-item'' followed by the number set out opposite to the commencement of the sub-item in column 1 of that Schedule;
(c) a paragraph of a sub-item in the First Schedule may be referred to by the word ''paragraph'' followed by the number set out opposite to the commencement of the paragraph in column 1 of that Schedule; and
(d) a sub-paragraph of a paragraph in the First Schedule may be referred to by the word ''sub-paragraph'' followed by the number set out opposite to the commencement of the sub-paragraph in column 1 of that Schedule.
(3) For the purposes of this Act or any other law of the Commonwealth, the number set out in column 1 of the First Schedule opposite to the commencement of an item, a sub-item of an item, a paragraph of a sub-item or a sub-paragraph of a paragraph shall be deemed to form part of the item, sub-item, paragraph or sub-paragraph, as the case may be.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 14.
Rules for the Interpretation of the First Schedule.SECT
14. (1) The Rules for the Interpretation of the First Schedule set out in Part I of the First Schedule have effect for the purpose of ascertaining-
(a) within which item or items any goods fall and, if the goods fall within two or more items, which one of those items applies to the goods;
(b) if the item that applies to the goods is divided into sub-items-within which of those sub-items the goods fall and, if the goods fall within two or more of those sub-items, which one of those sub-items applies to the goods;
(c) if the sub-item that applies to the goods is divided into paragraphs-within which of those paragraphs the goods fall and, if the goods fall within two or more of those paragraphs, which one of those paragraphs applies to the goods; and
(d) if the paragraph that applies to the goods is divided into sub-paragraphs-within which of those sub-paragraphs the goods fall and, if the goods fall within two or more of those sub-paragraphs, which one of those sub-paragraphs applies to the goods.
Amended by No. 32, 1969, s. 7.(2) In the last preceding sub-section and in the First Schedule, including Part I of that Schedule-
''Chapter'' means a Chapter of a Division;
''column'' means a column in Part II of the First Schedule;
''Division'' means a Division of Part II of the First Schedule;
''item'' means an item in Part II of the First Schedule;
''paragraph'' means a paragraph of a sub-item;
''Sub-chapter'' means a Sub-chapter of a Chapter;
''sub-item'' means a sub-item of an item;
''sub-paragraph'' means a sub-paragraph of a paragraph.
Added by No. 32, 1969, s. 7.(3) Where a description of goods is specified in column 3 of an item in the Fourth Schedule (not being a description by reference only to the tariff classification in the First Schedule that is specified in column 2 of that item), the goods that fall within that item by virtue of that description are such goods as would fall within that description if it were specified in that tariff classification in the First Schedule, and where a description of goods is specified in column 3 of an item in a Part of the Fifth Schedule (not being a description by reference only to the tariff classification in the First Schedule that is specified in column 2 of that item), the goods that fall within that item by virtue of that description are such goods as would fall within that description if it were specified in that tariff classification in the First Schedule.
Added by No. 32, 1969, s. 7.(4) Unless the contrary intention appears, any word or phrase used in column 4 of an item in a Part of the Fifth Schedule has the same meaning as if it were used in column 3 or 4 of the First Schedule in the tariff classification in the First Schedule that is specified in column 2 of that item in that Part of the Fifth Schedule.
Added by No. 32, 1969, s. 7.(5) Where, for any reason, goods fall within two or more items in a Part of the Fifth Schedule, the item that applies to the goods shall be ascertained in accordance with the following principles:-
(a) If one of the items provides a more specific description of the goods than any other of those items, that first-mentioned item applies to the goods.
(b) If-
(i) the item that applies to the goods cannot be ascertained in accordance with the last preceding paragraph;
(ii) the goods are mixtures or composite goods that consist of different materials or are made up of different components; and
(iii) one of those materials or components gives to the goods their essential character,
the goods shall be taken to consist of that material or component.
(c) If the item that applies to the goods cannot be ascertained in accordance with either of the last two preceding paragraphs, the item under which the greatest amount of duty is applicable to the goods under that Part of the Fifth Schedule applies to the goods or, if there are two or more such items, that one of those items that occurs last in that Part applies to the goods.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 15.
Imposition of duties.SECT
PART II-DUTIES OF CUSTOMS
15. (1) Subject to this Act, duties of Customs are imposed, in accordance with this Part, on goods imported into Australia, whether before, on or after the commencing date.
(2) The last preceding sub-section does not apply to goods imported into Australia before the commencing date unless they are entered, or again entered, for home consumption on or after the commencing date.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 16.
General rates of duty.SECT
16. Subject to this Act, the duty in respect of goods shall be ascertained by reference to the rate of duty set out in column 3 in the tariff classification in the First Schedule that applies to the goods.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 17.
Preferential rates of duty.SECT
Sub-section (1) amended by No. 69, 1967, s. 10.
17. (1) Notwithstanding the last preceding section but subject to the other provisions of this Act, the duty in respect of goods to which this sub-section applies shall be ascertained by reference to the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods.
(2) The last preceding sub-section applies to-
(a) goods that are the produce or manufacture of-
(i) the United Kingdom;
(ii) Canada;
(iii) New Zealand;
(iv) Ireland;
(v) the Territory of Papua; or
(vi) the Territory of New Guinea; and
(b) goods (not being goods falling within item 29 in Part I of the Second Schedule)-
(i) that are the produce or manufacture of Australia;
(ii) that, having been exported from Australia, are imported into Australia;
(iii) the character of which has not been altered after exportation and before importation; and
(iv) that are approved in writing by the Minister for the purposes of this paragraph.
Substituted by No. 69, 1969, s. 10.(3) Where-
(a) a rate of duty specified in column 3 or column 4 of a tariff classification in the First Schedule that applies to goods is so expressed that the duty in respect of the goods is to be ascertained by reference to a rate of duty set out in column 3 or column 4, as the case may be, of another tariff classification in that Schedule;
(b) the goods are the produce or manufacture of a country that is a country in relation to which a Part of the Fifth Schedule applies; and
(c) if they were goods of the kind to which that other tariff classification in the First Schedule applies, an item in that Part of the Fifth Schedule, and sub-section (1) of section 17A of this Act, would apply to the goods,
then, in relation to those goods, there shall be deemed to be substituted for the rate of duty specified in column 3 or column 4, as the case may be, of that other tariff classification in the First Schedule the rate of duty specified in column 4 of that item in that Part of the Fifth Schedule.
Sub-sections (4) and (5) omitted by No. 69, 1967, s. 10.
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CUSTOMS TARIFF ACT 1966-1973 - SECT. 17A.
Special preferential rates of duty.SECT
Substituted by No. 69, 1967, s. 11.
17A. (1) Notwithstanding the last two preceding sections but subject to the other provisions of this Act, where-
(a) goods are the produce or manufacture of a country that is a country in relation to which a Part of the Fifth Schedule applies; and
(b) an item in that Part applies to the goods,
the duty in respect of the goods shall be ascertained by reference to the rate of duty set out in column 4 of that Part in that item and, if the goods are the produce or manufacture of New Zealand, no support duty is payable in respect of the goods.
(2) The last preceding sub-section does not apply in relation to goods the produce or manufacture of New Zealand to which an item in Part V of the Fifth Schedule applies if the amount of duty ascertained in respect of the goods by reference to the rate of duty set out in column 4 of that item is equal to or greater than the sum of the amount of duty ascertained in respect of the goods by reference to the tariff classification in the First Schedule that applies to the goods and the amount of any support duty payable in respect of the goods.
Substituted by No. 135, 1972, s. 4.(3) The Parts of the Fifth Schedule respectively apply as follows:-
(a) Part I applies in relation to Canada;
(b) Part II applies in relation to Sri Lanka (formerly Ceylon);
(c) Part III applies in relation to Malawi and in relation to Zambia;
(d) Part IV applies in relation to Malta;
(e) Part V applies in relation to New Zealand;
(f) Part VI applies in relation to the Territory of Papua and in relation to the Territory of New Guinea;
(g) Part VII applies in relation to Fiji; and
(h) Part VIII applies in relation to each country that is a declared preference country.
(4) An item in a Part of the Fifth Schedule applies to goods if-
(a) the tariff classification in the First Schedule that applies to the goods is specified in column 2 of that item; and
(b) the goods are included in the class of goods specified in column 3 of that item.
(5) If, in column 4 in Part V of the Fifth Schedule, the letter ''(A)'' is specified in relation to a rate of duty-
(a) that rate of duty shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and sixty-eight, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by one-quarter;
(b) that first-mentioned rate of duty shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by one-half;
(c) that first-mentioned rate of duty shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy-two, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by three-quarters; and
(d) there shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy-four, be deemed to be substituted for that first-mentioned rate of duty the word ''Free''.
(6) If, in column 4 in Part V of the Fifth Schedule, the letter ''(B)'' is specified in relation to a rate of duty, there shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and sixty-eight, be deemed to be substituted for that rate of duty the word ''Free''.
(7) If, in column 4 in Part V of the Fifth Schedule, the letter ''(C)'' is specified in relation to a rate of duty-
(a) that rate of duty shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and sixty-nine, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by one-quarter;
(b) that first-mentioned rate of duty shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy-one, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by one-half;
(c) that first-mentioned rate of duty shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy-three, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by three-quarters; and
(d) there shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy-five, be deemed to be substituted for that firstmentioned rate of duty the word ''Free''.
Added by No. 39, 1968, s. 8.(8) If, in column 4 in Part V of the Fifth Schedule, the letter ''(D)'' is specified in relation to a rate of duty-
(a) that rate of duty shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by one-quarter;
(b) that first-mentioned rate of duty shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy-two, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by one-half;
(c) that first-mentioned rate of duty shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy-four, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by three-quarters; and
(d) there shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy-six, be deemed to be substituted for that firstmentioned rate of duty the word ''Free''.
Added by No. 39, 1968, s. 8.(9) If, in column 4 in Part V of the Fifth Schedule, the letter ''(E)'' is specified in relation to a rate of duty, there shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy, be deemed to be substituted for that rate of duty the word ''Free''.
Added by No. 8, 1969, s. 5.(10) If, in column 4 in Part V of the Fifth Schedule, the letter ''(F)'' is specified in relation to a rate of duty-
(a) that rate of duty shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy-one, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by one-quarter;
(b) that first-mentioned rate of duty shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy-three, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by one-half;
(c) that first-mentioned rate of duty shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy-five, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by three-quarters; and
(d) there shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy-seven, be deemed to be substituted for that first-mentioned rate of duty the word ''Free''.
Added by No. 8, 1969, s. 5.(11) If, in column 4 in Part V of the Fifth Schedule, the letter ''(G)'' is specified in relation to a rate of duty-
(a) that rate of duty shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by one-third;
(b) that first-mentioned rate of duty shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy-one, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by two-thirds; and
(c) there shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy-two, be deemed to be substituted for that firstmentioned rate of duty the word ''Free''.
Added by No. 36, 1970, s. 4.(12) If, in column 4 in Part V of the Fifth Schedule, the letter ''(H)'' is specified in relation to a rate of duty-
(a) that rate of duty shall, in respect of goods entered for home consumption on or after the first day of July, One thousand nine hundred and seventy-one, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by one-quarter;
(b) that first-mentioned rate of duty shall, in respect of goods entered for home consumption on or after the first day of July, One thousand nine hundred and seventy-three, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by one-half;
(c) that first-mentioned rate of duty shall, in respect of goods entered for home consumption on or after the first day of July, One thousand nine hundred and seventy-five, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by three-quarters; and
(d) there shall, in respect of goods entered for home consumption on or after the first day of July, One thousand nine hundred and seventy-seven, be deemed to be substituted for that firstmentioned rate of duty the word ''Free''.
Added by No. 36, 1970, s. 13.(13) If, in column 4 in Part V of the Fifth Schedule, the letter ''(I)'' is specified in relation to a rate of duty-
(a) that rate of duty shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy-two, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by one-quarter;
(b) that first-mentioned rate of duty shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy-four, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by one-half;
(c) that first-mentioned rate of duty shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy-six, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by three-quarters; and
(d) there shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy-eight, be deemed to be substituted for that first-mentioned rate of duty the word ''Free''.
Added by No. 38, 1971, s. 3.(14) If, in column 4 in Part V of the Fifth Schedule, the letter ''(J)'' is specified in relation to a rate of duty, there shall, in respect of goods entered for home consumption on or after the first day of July, One thousand nine hundred and seventy-two, be deemed to be substituted for that rate of duty the word ''Free''.
Added by No. 38, 1971, s. 3.(15) If, in column 4 in Part V of the Fifth Schedule, the letter ''(K)'' is specified in relation to a rate of duty-
(a) that rate of duty shall, in respect of goods entered for home consumption on or after the first day of July, One thousand nine hundred and seventy-two, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by one-quarter;
(b) that rate of duty shall, in respect of goods entered for home consumption on or after the first day of July, One thousand nine hundred and seventy-four, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by one-half;
(c) that rate of duty shall, in respect of goods entered for home consumption on or after the first day of July, One thousand nine hundred and seventy-six, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by three-quarters; and
(d) there shall, in respect of goods entered for home consumption on or after the first day of July, One thousand nine hundred and seventy-eight, be deemed to be substituted for that rate of duty the word ''Free''.
Added by No. 38, 1971, s. 10; amended by No. 109, 1971, s. 3.(16) If, in column 4 in Part V of the Fifth Schedule, the letter ''(L)'' is specified in relation to a rate of duty-
(a) that rate of duty shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy-three, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by one-quarter;
(b) that rate of duty shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy-five, and before the date specified in the next succeeding paragraph be read as a reference to that rate reduced by one-half;
(c) that rate of duty shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy-seven, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by three-quarters;
(d) there shall, in respect of goods entered for home consumption on or after the first day of January, One thousand nine hundred and seventy-nine, be deemed to be substituted for that rate of duty the word ''Free''.
Added by No. 109, 1971, s. 3.(17) If, in column 4 in Part V of the Fifth Schedule, the letter ''(M)'' is specified in relation to a rate of duty-
(a) that rate of duty shall, in respect of goods entered for home consumption on or after the first day of July, One thousand nine hundred and seventy-three, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by one-quarter;
(b) that rate of duty shall, in respect of goods entered for home consumption on or after the first day of July, One thousand nine hundred and seventy-five, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by one-half;
(c) that rate of duty shall, in respect of goods entered for home consumption on or after the first day of July, One thousand nine hundred and seventy-seven, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by three-quarters; and
(d) there shall, in respect of goods entered for home consumption on or after the first day of July, One thousand nine hundred and seventy-nine, be deemed to be substituted for that rate of duty the word ''Free''.
Added by No. 135, 1972, s. 5.(18) If, in column 4 in Part V of the Fifth Schedule, the letter ''(N)'' is specified in relation to a rate of duty-
(a) that rate of duty shall, in respect of goods entered for home consumption on or after the first day of July, One thousand nine hundred and seventy-four, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by one-quarter;
(b) that rate of duty shall, in respect of goods entered for home consumption on or after the first day of July, One thousand nine hundred and seventy-six, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by one-half;
(c) that rate of duty shall, in respect of goods entered for home consumption on or after the first day of July, One thousand nine hundred and seventy-eight, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by three-quarters; and
(d) there shall, in respect of goods entered for home consumption on or after the first day of July, One thousand nine hundred and eighty, be deemed to be substituted for that rate of duty the word ''Free''.
Section 18 repealed by No. 170, 1973, s. 4; section 19 repealed by No. 7, 1967, s. 7.
* * * * * * * *
CUSTOMS TARIFF ACT 1966-1973 - SECT. 20.
Surcharge rates.SECT
20. (1) The Minister may, by order published in the Gazette, declare that a rate of duty of twenty per centum of the value of goods applies to all goods, or applies to goods of a class or kind specified in the order, produced or manufactured, in whole or in part, in a country specified in the order.
(2) An order under the last preceding sub-section has effect from and including such date (which shall not be a date earlier than the date of publication of the order in the Gazette) as is specified in the order.
(3) The Minister may, by order published in the Gazette, revoke an order under sub-section (1) of this section.
(4) An order under the last preceding sub-section has effect, or shall be deemed to have had effect, from and including such date (which may be a date earlier than the date of publication of the order in the Gazette) as is specified in the order.
(5) Where, at a time when an order under sub-section (1) of this section has effect, goods to which the order applies are entered for home consumption, there shall, for the purpose of the application of this Act in relation to the goods, be deemed to be set out in column 3 in the tariff classification in the First Schedule that applies to the goods, as an additional rate, a rate of duty of twenty per centum of the value of the goods.
Section 21 repealed by No. 69, 1967, s. 12; section 22 repealed by No. 39, 1968, s. 15.
* * * * * * * *
CUSTOMS TARIFF ACT 1966-1973 - SECT. 23.
Substitutes and imitations.SECT
23. The Minister may, by notice published in the Gazette-
(a) declare that he is of opinion that goods of a kind specified in the notice-
(i) are a substitute for goods of another kind specified in the notice;
(ii) are intended to be or can be used as a substitute for goods of another kind specified in the notice;
(iii) can be used for any purpose for which goods of another kind specified in the notice can be used; or
(iv) are an imitation of goods of another kind specified in the notice; and
(b) direct that the duty in respect of goods of that first-mentioned kind is the duty that would be applicable in respect of them if they were goods of that other kind.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 24.
Parts for other goods.SECT
Substituted by No. 27, 1966, s. 8.
24. (1) The Minister may direct that such rate of duty as is specified in the direction applies, for the purposes of the next succeeding subsection, in relation to-
(a) such goods as are specified in the direction; or
(b) such class of goods as is specified in the direction.
(2) Where-
(a) goods are parts for other goods;
(b) the first-mentioned goods are specified in a direction given under the last preceding sub-section or are included in a class of goods so specified;
(c) the tariff classification in the First Schedule that applies to the first-mentioned goods is the tariff classification that would apply to the goods if they were goods of the kind for which they are parts;
(d) the duty ascertained in respect of the first-mentioned goods by reference to the rate of duty specified in the direction is less than the duty that, but for this sub-section, would apply in respect of the goods; and
(e) the last-mentioned duty is ascertained by reference to a rate that is, in whole or in part, expressed otherwise than by reference to the value of goods,
the duty in respect of the first-mentioned goods is the duty ascertained by reference to the rate specified in the direction.
(3) The Minister may direct that the next succeeding sub-section applies-
(a) in relation to such goods as are specified in the direction, being goods that are parts for other goods so specified; or
(b) in relation to-
(i) all goods that are parts for goods included in such class of goods as is specified in the direction; or
(ii) goods of such kind as is specified in the direction that are parts for goods included in such class of goods as is so specified.
(4) Where-
(a) this sub-section applies in relation to goods by virtue of a direction given under the last preceding sub-section; and
(b) if the goods were goods of the kind for which they are parts, the amount of duty in respect of them would be less than the duty that would otherwise be applicable to them or no duty would be applicable to them,
the duty in respect of the first-mentioned goods is the lesser amount of duty or no duty is payable in respect of them, as the case may be.
(5) For the purposes of this section, goods for use as parts for other goods shall be deemed to be parts for those goods.
(6) A direction under sub-section (1) of this section by virtue of paragraph (b) of that sub-section, or under sub-section (3) of this section by virtue of paragraph (b) of that last-mentioned sub-section, shall be given by instrument published in the Gazette.
(7) A direction referred to in the last preceding sub-section has effect, or shall be deemed to have had effect, from and including such date (which may be a date earlier than the publication in the Gazette of the instrument containing the direction) as is specified in the instrument.
(8) The Minister may, by instrument published in the Gazette, revoke a direction referred to in sub-section (6) of this section.
(9) A revocation under the last preceding sub-section has effect from and including such date (which shall not be a date earlier than the publication in the Gazette of the instrument containing the revocation) as is specified in the instrument.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 25.
Goods consisting of separate articles.SECT
Substituted by No. 27, 1966, s. 8. Sub-section (1) substituted by No. 34, 1966, s. 3.
25. (1) Where goods, or goods included in a class of goods, consist of, or are capable of being separated into, separate articles, whether or not the articles are specifically referred to in the First Schedule, the Minister may direct-
(a) that the duty in respect of the goods, or goods included in that class of goods, shall be such duty as would be payable if each of the articles comprising the goods were an article of the same kind as such one of the articles as the Minister specifies in the direction as being the article that, in his opinion, gives to the goods, or to goods included in that class of goods, their essential character; or
(b) that the duty in respect of the goods, or goods included in that class of goods, shall be such duty as would be payable if each article comprising the goods that is specified in the direction, and the remainder of the goods, had been imported separately.
Substituted by No. 34, 1966, s. 3.(2) Where the Minister gives a direction under the last preceding sub-section by virtue of paragraph (b) of that sub-section, he may direct that an article of one kind comprised in goods shall be treated as if it were an article of the same kind as the goods or as another article comprised in the goods.
(3) A direction under sub-section (1) of this section in respect of a class of goods shall be given by instrument published in the Gazette.
(4) A direction referred to in the last preceding sub-section has effect, or shall be deemed to have had effect, from and including such date (which, except in the case of a direction that may have the effect of increasing the duty payable in respect of goods, may be a date earlier than the publication in the Gazette of the instrument containing the direction) as is specified in the instrument.
(5) The Minister may, by instrument published in the Gazette, revoke a direction referred to in sub-section (3) of this section.
(6) A revocation under the last preceding sub-section has effect from and including such date (which, except in the case of a revocation that may have the effect of increasing the duty payable in respect of goods, may be a date earlier than the publication in the Gazette of the instrument containing the revocation) as is specified in the instrument.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 26.
Interpretation.SECT
PART III-PRIMAGE DUTIES
Sub-section (1) amended by No. 69, 1967, s. 13.
26. (1) In this Part-
''goods to which this Part applies'' means goods referred to in a Part of the Third Schedule, other than-
(a) goods the produce or manufacture of New Zealand, Fiji, the Territory of Papua, the Territory of New Guinea, Norfolk Island, the Territory of Cocos (Keeling) Islands or the Territory of Christmas Island;
(b) in the case of goods referred to in Part IV of the Third Schedule, goods the produce or manufacture of a preference country; or
(c) goods that are exempt from primage duty by virtue of an order under section 29 of this Act.
Amended by No. 69, 1967, s. 13.(2) For the purposes of this Part, goods shall be treated as the produce or manufacture of a preference country if-
(a) they are the produce or manufacture of Australia, the United Kingdom, Canada or Ireland; or
(b) they are the produce or manufacture of any other country, being a country to which a Part of the Fifth Schedule applies, and an item in that Part applies to them.
(3) Where the tariff classification in the First Schedule that applies to goods is specified in column 1 of a Part of the Third Schedule, those goods shall, for the purposes of this Part, unless they are goods of a kind specified in column 2 of that Part opposite to the reference to that tariff classification, be deemed to be referred to in that Part of the Third Schedule.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 27.
Imposition of primage duties.SECT
Sub-section (1) amended by No. 69, 1967, s. 14.
27. (1) Subject to sub-section (1) of section 33A of this Act, duties of Customs are, in addition to any other duties of Customs, imposed, in accordance with this Part, on goods to which this Part applies imported into Australia, whether before, on or after the commencing date.
(2) The last preceding sub-section does not apply to goods imported into Australia before the commencing date unless they are entered, or again entered, for home consumption on or after the commencing date.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 28.
Rates of primage duties.SECT
28. (1) The primage duty in respect of goods to which this Part applies that are referred to in Part I of the Third Schedule is ten per centum of the value of the goods.
(2) The primage duty in respect of goods to which this Part applies that are referred to in Part II of the Third Schedule is-
(a) in the case of goods the produce or manufacture of a preference country-five per centum of the value of the goods; or
(b) in any other case-ten per centum of the value of the goods.
(3) The primage duty in respect of goods to which this Part applies that are referred to in Part III or Part IV of the Third Schedule is five per centum of the value of the goods.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 29.
Exemption from primage duty.SECT
29. (1) The Minister may, by order published in the Gazette, declare that goods specified in the order, or goods included in a class of goods so specified, are exempt from primage duty.
(2) An order under the last preceding sub-section has effect, or shall be deemed to have had effect, from and including such date (which may be a date earlier than the date of publication of the order in the Gazette) as is specified in the order.
(3) The Minister may, by order published in the Gazette, revoke an order under sub-section (1) of this section.
(4) An order under the last preceding sub-section has effect from and including such date (which shall not be a date earlier than the date of publication of the order in the Gazette) as is specified in the order.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 30.
Part IV substituted by No. 7, 1967, s. 8.SECT
PART IV-SUPPORT DUTIES
Interpretation.
Substituted by No. 7, 1967, s. 8.
Sub-section (1) amended by No. 69, 1967, s. 15.
30. (1) In this Part-
''goods dutiable under this Part'' means goods-
(a) to which an item in the Fourth Schedule applies; and
(b) the landed cost of which is less than-
(i) the support value of the goods; or
(ii) if a rate of duty set out in column 6 of the item in the Fourth Schedule that applies to the goods is referred to in that column as a temporary duty and the rate has not ceased to operate by virtue of section 34 of this Act-the temporary support value of the goods;
''support value'', in relation to goods to which an item in the Fourth Schedule applies, means the amount ascertained in respect of the goods by reference to the rate set out in column 4 of that item;
''support value differential'', in relation to goods dutiable under this Part, means the amount by which the support value of the goods exceeds the landed cost of the goods;
''temporary support value'', in relation to goods to which an item in the Fourth Schedule applies, means the amount ascertained in respect of the goods by reference to the rate set out in column 5 of that item;
''temporary support value differential'', in relation to goods dutiable under this Part, means the amount by which the temporary support value of the goods exceeds the landed cost of the goods.
(2) For the purposes of this Part, an item in the Fourth Schedule shall be deemed to apply to goods if-
(a) the tariff classification in the First Schedule that applies to the goods is specified in column 2 of that item; and
(b) the goods are included in the class of goods specified in column 3 of that item.
(3) Where sub-item 38.19.9 in the First Schedule applies to any goods, then, for the purposes of paragraph (a) of the last preceding sub-section, the tariff classification in the First Schedule that applies to the goods shall be deemed to be such tariff classification as would apply to the goods if they consisted wholly of the constituent that, in the opinion of the Minister, gives to the goods their essential character.
(4) Where the letters ''SVD'' are specified in column 6 of an item in the Fourth Schedule, those letters shall, in relation to goods to which the item applies, be read as a reference to the support value differential of the goods, and where the letters ''TSVD'' are specified in column 6 of an item in that Schedule, those letters shall, in relation to goods to which the item applies, be read as a reference to the temporary support value differential of the goods.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 31.
Landed cost.SECT
Inserted by No. 7, 1967, s. 8.
31. (1) For the purposes of this Part, the landed cost of goods that have been exported to Australia is, subject to the next succeeding sub-section, an amount, expressed in Australian currency, equal to the sum of-
(a) the FOB price of the goods;
(b) any charges or costs in respect of transporting the goods from the country of export to Australia and insuring the goods while being so transported; and
(c) any duties of Customs payable in respect of the goods under this Act, other than under this Part.
Amended by No. 18, 1972, s. 4.(2) Where the Minister is of opinion that there are reasonable grounds for believing that, in relation to any goods, the amount of any charge or cost referred to in paragraph (b) of the last preceding subsection was fixed, or other action was taken or other arrangements were made, with a view to reducing the amount of support duty payable in respect of the goods or to ensuring that no support duty is payable in respect of the goods, the Minister may determine an amount to be the landed cost of the goods for the purposes of this Act, being the amount that, in the opinion of the Minister, having regard to any matter that he considers relevant, would have been the landed cost of the goods in accordance with the last preceding sub-section if the amount of that charge or cost had not been fixed, or that other action had not been taken or those other arrangements had not been made, with that view.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 32.
Imposition of support duties.SECT
Inserted by No. 7, 1967, s. 8.
column 2 of this item applies $0.049 per 1
30 20.03.1 Goods to which the tariff
classification specified in
column 2 of this item applies $0.20 per 1
31 20.03.2 Goods to which the tariff
classification specified in
column 2 of this item applies $0.073 per 1
32 20.06.3 Goods to which the tariff
classification specified in
column 2 of this item applies $0.20 per 1
33 20.06.91 Goods to which the tariff
classification specified in
column 2 of this item applies $0.078 per l, and,
if preserved in
liquid containing
more than 1.15% by
volume of ethyl
alcohol, $0.66 per 1
of the liquid
34 20.06.99 Goods to which the tariff
classification specified in
column 2 of this item applies $0.049 per 1, and,
if preserved in
liquid containing
more than 1.15% by
volume of ethyl
alcohol, $0.66 per 1
of the liquid
35 20.07.1 Goods to which the tariff
classification specified in
column 2 of this item applies Free
36 20.07.2 Goods to which the tariff
classification specified in
column 2 of this item applies $0.039 per 1
37 20.07.3 Goods to which the tariff
classification specified in
column 2 of this item applies $0.18 per 1
38 20.07.4 Goods to which the tariff
classification specified in
column 2 of this item applies $0.041 per 1
39 20.07.5 Goods to which the tariff
classification specified in
column 2 of this item applies $0.025 per 1
40 21.07.1 Goods to which the tariff
classification specified in
column 2 of this item applies $0.073 per l
41 21.07.2 Goods to which the tariff
classification specified in
column 2 of this item applies $0.049 per l
42 22.09.41 Goods to which the tariff
classification specified in
column 2 of this item applies $1.37 per l and
$4.71 per l of
alcohol
43 22.09.42 Goods to which the tariff
classification specified in
column 2 of this item applies $7.11 per l of
alcohol
44 22.09.51 Goods to which the tariff
classification specified in
column 2 of this item applies $1.40 per l and
$4.71 per l of
alcohol
45 22.09.52 Goods to which the tariff
classification specified in
column 2 of this item applies $7.15 per l of
alcohol
46 22.09.61 Goods to which the tariff
classification specified in
column 2 of this item applies $1.48 per l and
$4.71 per l of
alcohol
47 24.02.9 Goods to which the tariff
classification specified in
column 2 of this item applies
$8.63 per kg
48 25.04 Goods to which the tariff
classification specified in
column 2 of this item applies Free
49 25.09 Terra umbra Free
50 27.14 Goods to which the tariff
classification specified in
column 2 of this item applies Free
51 27.15 Goods to which the tariff
classification specified in
column 2 of this item applies Free
52 27.16.9 Goods to which the tariff
classification specified in
column 2 of this item applies Free
53 28.42.1 Sodium carbonate other than
sodium carbonate decahydrate 15%
54 32.06.9 Logwood lakes, and preparations
based thereon Free
55 33.01.1 Goods to which the tariff
classification specified in
column 2 of this item applies 71/2%
56 33.01.2 Goods to which the tariff
classification specified in
column 2 of this item applies $38.58 per kg, less
75%
57 33.01.9 Goods other than resinoids of a
kind used for flavouring Free
58 33.03 Goods to which the tariff
classification specified in
column 2 of this item applies Free
59 38.01.1 Goods to which the tariff
classification specified in
column 2 of this item applies Free
60 44.03.1 Goods to which the tariff
classification specified in
column 2 of this item applies Free
61 44.03.9 Goods to which the tariff
classification specified in
column 2 of this item applies Free
62 44.04.1 Goods to which the tariff
classification specified in
column 2 of this item applies Free
63 44.04.9 Goods to which the tariff
classification specified in
column 2 of this item applies Free
64 44.05.2 Goods to which the tariff
classification specified in
column 2 of this item applies Free
65 44.05.5 Goods to which the tariff
classification specified in
column 2 of this item applies $12.71 per m*
66 44.05.61 Goods to which the tariff
classification specified in
column 2 of this item applies $3.81 per m*
67 44.05.62 Goods to which the tariff
classification specified in
column 2 of this item applies $6.57 per m*
68 44.05.63 Goods to which the tariff
classification specified in
column 2 of this item applies $9.32 per m*
69 44.05.81 Goods to which the tariff
classification specified in
column 2 of this item applies $5.08 per m*
70 44.05.89 Goods to which the tariff
classification specified in
column 2 of this item applies $3.81 per m*
71 44.05.91 Goods to which the tariff
classification specified in
column 2 of this item applies $3.81 per m*
72 44.05.92 Goods to which the tariff
classification specified in
column 2 of this item applies $9.32 per m*
73 44.05.99 Goods to which the tariff
classification specified in
column 2 of this item applies $6.57 per m*
74 44.07 Goods to which the tariff
classification specified in
column 2 of this item applies $6.57 per m*
75 44.14.1 Goods to which the tariff
classification specified in
column 2 of this item applies $9.32 per m*
76 73.03 Goods to which the tariff
classification specified in
column 2 of this item applies $1.48 per t
77 74.01.3 Goods to which the tariff
classification specified in
column 2 of this item applies Free ------------------------------------------------------------------------------ --
------------------------------------------------------------------------------ --
CUSTOMS TARIFF ACT 1966-1973 - NOTE
NOTE
1. The Customs Tariff 1966-1973 comprises the Customs Tariff 1966 as amended by the other Acts specified in the following table:
----------------------------------------------------------------------------
Number Date of
Act and year Date of
Assent commencement
----------------------------------------------------------------------------
Customs Tariff 1966 No. 134, 1965 18 Dec 1965 Ss. 11 and 22: 12
Apr 1966 (see
Gazette 1966, p.
1963)
Remainder: 14 Feb
1966
Customs Tariff (No. 2)
1966 No. 27, 1966 24 May 1966 (a)
Customs Tariff (No. 3)
1966 No. 34, 1966 12 Sept 1966 (b)
Customs Tariff 1967 No. 7, 1967 13 Apr 1967 Ss. 3, 7-10: 2 May
1967 (see Gazette
1967,
p. 2055)
S. 11 (1): 24 May
1966 (c)
Remainder: Royal
Assent
Customs Tariff (No. 2)
1967 No. 17, 1967 12 May 1967 12 May 1967
Customs Tariff (No. 3)
1967 No. 68, 1967 31 Oct 1967 S. 3: 2 May 1967
S. 4: 11 May 1967
S. 5: 19 May 1967
Remainder: Royal
Assent
Customs Tariff (No. 4)
1967 No. 69, 1967 31 Oct 1967 1 July 1967
Customs Tariff (No. 5)
1967 No. 70, 1967 31 Oct 1967 S. 3: 3 July 1967
S. 4: 14 July 1967
S. 5: 18 Aug 1967
Remainder: Royal
Assent
Customs Tariff 1968 No. 39, 1968 18 June 1968 (d)
Customs Tariff (No. 2)
1968 No. 83, 1968 14 Nov 1968 (e)
Customs Tariff 1969 No. 8, 1969 21 Apr 1969 (f)
Customs Tariff (No. 2)
1969 No. 32, 1969 9 June 1969 S. 4: 7 Mar 1969
S. 5: 30 Apr 1969
Ss. 6 and 7: Royal
Assent
Remainder: 28 Feb
1969
Customs Tariff 1970 No. 36, 1970 23 June 1970 (g)
Customs Tariff (No. 2)
1970 No. 82, 1970 26 Oct 1970 19 Aug 1970
Customs Tariff 1971 No. 38, 1971 18 May 1971 (h)
Customs Tariff (No. 2)
1971 No. 107, 1971 6 Dec 1971 1 July 1971
Customs Tariff (No. 3)
1971 No. 109, 1971 6 Dec 1971 S. 4: 26 July 1971
S. 5: 18 Aug 1971
Remainder: 1 July
1971
Customs Tariff 1972 No. 4, 1972 24 Mar 1972 (j)
Customs Tariff (No. 2)
1972 No. 18, 1972 12 May 1972 12 May 1972
Customs Tariff (No. 3)
1972 No. 63, 1972 31 Aug 1972 31 Aug 1972
Customs Tariff (No. 4)
1972 No. 135, 1972 2 Nov 1972 (k)
Customs Tariff (No. 5)
1972 No. 136, 1972 2 Nov 1972 S 4: 1 Nov 1972
Remainder: 29 Sept
1972
Customs Tariff 1973 No. 147, 1973 22 Nov 1973 (l)
Customs Tariff (No. 2)
1973 No. 170, 1973 11 Dec 1973 Ss. 1, 2 and 4:
Royal Assent
Ss. 3 and 5: 1 Jan
1974 (m)
Statute Law Revision Act
1973 No. 216, 1973 19 Dec 1973 31 Dec 1973
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(a) Ss. 3, 4, 8, 9 and 10: 16 June 1966; see Gazette 1966, p. 3185. Ss. 5, 6 and 11: 14 February 1966. S. 12: 21 February 1966. S. 13: 17 March 1966. Remainder: Royal Assent.
(b) S. 4: 31 March 1966. S. 5: 12 April 1966. S. 6: 15 April 1966. S. 7: 29 April 1966. S. 8: 20 June 1966. S. 9: 21 June 1966. Remainder: Royal Assent.
(c) Sub-section 11 (2) of the Customs Tariff 1967 provides as follows:
''(2) The amendment made by the last preceding sub-section shall be deemed to have come into operation on the day on which the Customs Tariff (No. 2) 1966 received the Royal Assent, and that Act shall be deemed not to have had effect except as so amended.''
(d) S. 3: 18 August 1967. S. 4: 5 October 1967. S. 5: 19 October 1967. S. 6: 1 November 1967. S. 7: 4 December 1967. S. 8: 1 January 1968. S. 9: 2 January 1968. S. 10: 6 January 1968. S. 11: 8 February 1968. S. 12: 11 March 1968. S. 13: 28 March 1968. S. 14: 4 April 1968. Remainder: Royal Assent.
(e) S. 3: 18 June 1968. S. 4: 1 July 1968. S. 5: 29 July 1968. S. 6: 2 August 1968. Remainder: Royal Assent.
(f) S. 4: 23 December 1968. S. 5: 1 January 1969. S. 6: 10 January 1969. S. 7: 24 February 1969. Remainder: 28 November 1968.
(g) S. 4: 1 July 1969. S. 5: 14 July 1969. S. 6: 1 August 1969. S. 7: 19 September 1969. S. 8: 3 October 1969. S. 9: 13 October 1969. S. 10: 20 October 1969. S. 11: 7 November 1969. S. 12: 30 December 1969. S. 13: 1 January 1970. S. 14: 9 February 1970. S. 15: 7 April 1970. S. 16: 9 April 1970. Remainder: 9 June 1969.
(h) S. 4: 17 September 1970. S. 5: 23 October 1970. S. 6: 28 October 1970. S. 7: 10 November 1970. S. 8: 23 November 1970. S. 9: 23 December 1970. S. 10: 1 January 1971. S. 11: 23 February 1971. Remainder: 19 August 1970.
(j) S. 4: 8 September 1971. S. 5: 17 September 1971. S. 6: 1 October 1971. S. 7: 11 November 1971. S. 8: 1 January 1972. S. 9: 14 February 1972. Remainder: 24 August 1971.
(k) Sub-section 3 (2) of the Customs Tariff (No. 4) 1972 provides as follows:
''(2) This section shall be deemed to have come into operation on the day on which the Customs Tariff (No. 3) 1972 received the Royal Assent.''
The date of Royal Assent of the Customs Tariff (No. 3) 1972 was 31 August 1972.
S. 5: 3 July 1972. S. 6: 31 July 1972. S. 7: 16 August 1972. S. 8: 18 August 1972. S. 9: 1 September 1972. S. 10: 21 September 1972. Remainder: 1 July 1972.
(l) Section 2 of the Customs Tariff 1973 provides as follows:
''2. This Act shall be deemed to have come into operation at the hour of eight o'clock in the evening by standard time in the Australian Capital Territory on 21 August 1973.''
(m) By sub-section 2 (2) of the Customs Tariff (No. 2) 1973, sections 3 and 5 of that Act commenced on the day on which the Industries Assistance Commission Act 1973 commenced. The last-mentioned Act was proclaimed to commence on 1 January 1974; see Gazette 1973, No. 193, p. 3.
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