CUSTOMS
TARIFF (EXPORT DUTIES)
No.
77 of 1951.
An Act to impose an Export Duty of
Customs.
[Assented
to 11th December, 1951.]
BE it enacted by the King’s Most Excellent
Majesty, the Senate, and the House of Representatives of the Commonwealth of
Australia, as follows:—
Short
title.
1.This
Act may be cited as the Customs Tariff (Export Duties) Act 1951.
Incorporation.
2.The
Customs Act 1901–1951 is incorporated
and shall be read as one with this Act.
Definitions.
3.In
this Act, unless the contrary intention appears—
“the Board” means the Tea Importation Board
established under the Tea Importation Act
1951;
“the former Board” means the Tea Control Board
which was established under the National Security (Tea Control) Regulations.
Time
of imposition of duty.
4.This
Act shall come into operation on a date to be fixed by Proclamation, and the
time of the imposition of the duty of Customs imposed by this Act is nine o’clock
in the forenoon, reckoned according to standard time in the Australian Capital
Territory, on the date so fixed.
Imposition
of duty.
5.—(1.) A duty of Customs is imposed on tea
exported from Australia by a person other than the Board, being tea which was
imported into Australia by the Board or by the former Board and sold in
Australia by the Board or by the former Board.
(2.) The duty of Customs imposed by this Act shall
be charged, collected and paid to the use of the King for the purposes of the
Commonwealth on all tea specified in the last preceding sub-section which is
exported from Australia after the time specified in the last preceding section.
Rate
of duty.
6.The
rate of the duty is a prescribed amount per pound of tea, being the amount
which the Governor-General considers necessary to be prescribed for the purpose
of recovering, in respect of tea to which the duty applies, the excess of the
cost of that tea to the Board or the former Board over the amounts received by
the Board or the former Board upon the sale of that tea.
Tea
presumed to be dutiable.
7.For
the purposes of this Act, tea exported from Australia shall, unless the
contrary is proved, be deemed to be tea specified in sub-section (1.) of
section five of this Act.
Ship’s
and aircraft’s stores.
8.This
Act applies to tea exported as ship’s stores or aircraft’s stores
notwithstanding the provisions of section one hundred and twenty-nine of the Customs Act 1901–1951.
Regulations.
9.