CUSTOMS TARIFF (No.
2).
No. 68 of 1936.
An Act relating to Duties of Customs.
[Assented to 5th December, 1936.]
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 and citation
1.—(1.) This
Act may be cited as the
Customs Tariff (No. 2) 1936.
(2.) Section one of the
Customs Tariff 1936 is amended by omitting sub-section (2.).
(3.) The Customs
Tariff 1933, as amended by the
Customs Tariff (No. 2) 1933 and by the Customs Tariff 1936,
is in this Act referred to as the Principal Act.
(4.) The Principal Act, as amended by this Act, may be cited as the Customs Tariff
1933-1936.
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
hereby imposed in accordance with the first-mentioned Schedule as amended by
the last-mentioned Schedule.
Rates of duty to be fixed by
Proclamation in respect of certain goods.
3.—(1.) Where, in respect of any goods covered by
any item or portion of an item in the Schedule to this Act, it is provided
that, upon a date to be fixed by Proclamation, the rates of duty in respect of
those goods shall be such as are specified in the Proclamation, the
Governor-General may, by Proclamation, fix a date on and after which the rates
of duty in respect of those goods shall be such as are specified in the
Proclamation, and thereupon the rates so specified shall, as from nine o’clock
in the forenoon (reckoned according to standard time in the Territory for the
Seat of Government) on that date, be imposed in lieu of those provided in the
item or portion of the item and shall remain in force until nine o’clock in the
forenoon (reckoned according to such standard time) on the day following—
(a) the
expiration of fifteen days after the first meeting of the House of
Representatives in the year One thousand nine hundred and thirty-seven; or
(b) the introduction into that House of a Tariff
Proposal imposing duties of Customs on the goods covered by the item or portion
of the item,
whichever first happens.
(2.) The inclusion in any Proclamation under this section of any rate of
duty under the column headed “Intermediate Tariff” in the Schedule to this Act
in respect of any goods ‘shall not have effect as imposing that duty as an
Intermediate Tariff Rate unless the Intermediate Tariff has been applied to
those goods by a Proclamation under section nine a
of the Customs Tariff
1933-1936.
(3.) Nothing in this section shall be deemed to authorize the specifying
in any Proclamation under this section of a rate of duty higher than the
corresponding rate appearing in the Schedule to this Act in respect of the
goods to which the Proclamation relates.
Time of imposition of duties.
4.—(1.) The time of the imposition of the duties of
Customs imposed by this Act and set out in the columns headed “British Preferential
Tariff” and “General Tariff” in the Schedule to this Act, not being—
(а)
duties the time of the imposition of which is fixed by Proclamation under the
last preceding section; or
(b)
duties in respect of which a later date is specified in that Schedule,
is the twenty-third day of May, One thousand nine
hundred and thirty-six, at nine o’clock in the forenoon, reckoned according to
standard time in the Territory for the Seat of Government, 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 columns headed “British Preferential Tariff” and “General
Tariff” in the Schedule to this Act, in respect of which a date later than the
twenty-third day of May, One thousand nine hundred and thirty-six is specified
(not being duties the time of the imposition of which is fixed by Proclamation
under the last preceding section) is the later date so specified, at nine o’clock
in the forenoon, reckoned according to standard time in the Territory for the
Seat of Government.
(3.) The time of the imposition of any duty of Customs imposed by this
Act and set out in the column headed “Intermediate Tariff” in the Schedule to
this Act upon any goods shall be such time upon such date as is specified by
Proclamation under section nine a of the Customs Tariff
1933-1936 as the time and date of the application of the Intermediate Tariff to
those goods.
THE SCHEDULE. Section 2.
AMENDMENTS OF THE SCHEDULE TO THE PRINCIPAL ACT.
IMPORT DUTIES.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
DIVISION
II.—TOBACCO AND MANUFACTURES THEREOF. |
18.
By omitting the whole item and inserting in its stead the following item:—
|
10s.” |
“18.
Tobacco, unmanufactured, n.e.i.------------------------------- per
lb.
| 10s. | 10s. |
19.
By omitting the whole item and inserting in its stead the following item:—
|
“19.
(a) Tobacco, unmanufactured,
entered to be locally manufactured into tobacco other than fine cut tobacco
suitable for the manufacture of cigarettes—to be paid at the time of removal
to the factory—
|
(1)
For the manufacture of tobacco in which only imported tobacco leaf is used;
for the manufacture of tobacco containing less than 13 per cent, by weight of
stemmed Australian-grown tobacco leaf (or its equivalent in terms of
unstemmed tobacco leaf) to the total stemmed tobacco leaf (or its equivalent
in terms of unstemmed leaf) used— (a) Unstemmed-------------------------- per lb.
| 5s. | 5s. | 6s. |
(b) Stemmed,
or partly stemmed, or in strips per
lb.
| 5s. 6d. | 5s. 6d. | 5s. 6d. |
(2)
Otherwise—
|
(a) Unstemmed-------------------------- per lb.
| 3s. 6d. | 3s. 6d. | 3s. 6d. |
(b) Stemmed,
or partly stemmed, or in strips per
lb.
| 4s. | 4s. | 4s. |
(b) Tobacco, unmanufactured, entered to
be locally manufactured into cigarettes or into fine cut tobacco suitable for
the manufacture of cigarettes—to be paid at the time of removal to the
factory—
|
(1)
For the manufacture of cigarettes in which only imported tobacco leaf is
used; for the manufacture of cigarettes containing less than 2½ per cent. by weight of stemmed
Australian-grown tobacco leaf (or its equivalent in terms of unstemmed
tobacco leaf) to the total stemmed tobacco leaf (or its equivalent in terms
of unstemmed leaf) used—
|
(a) Unstemmed-------------------------- per lb.
| 6s. 7d. | 6s. 7d. | 6s. 7d. |
(b) Stemmed, or partly stemmed,
or in strips per lb.
| 7s. Id. | 7s. 1d. | 7s. 1d. |
(2)
Otherwise— (a) Unstemmed-------------------------- per lb.
| 5s. 2d. | 5s. 2d. | 5s. 2d. |
(b) Stemmed,
or partly stemmed, or in strips per
lb.
| 5s. 8d. | 5s. 8d. | 5s. 8d.” |
20.
By omitting the whole item and inserting in its stead the following item:—
| 11s. 6d. |
11s. 6d.” |
“20. Tobacco, cut, n.e.i.----------------------------------------------- per lb.
| 10s. 6d. |
Import Duties—continued.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
Division
II.—Tobacco and Manufactures thereof—continued |
21. By omitting the whole item and inserting in its
stead the following item:—
|
“21. Tobacco, manufactured,
n.e.i., including the weight of tags, labels, and other attachments--------------------------------------------------- per
lb.
| 10s. 3d. | 11s. 3d. | 11s. 3d.” |
22. By omitting the whole item and
inserting in its stead the following item :— “22. Cigarettes,
including weight of cards and mouthpieces contained in inside packages; Fine
cut tobacco, suitable for the manufacture of cigarettes
per lb. | 17s. 4d. | 19s. 4d. | 19s. 4d.” |
DIVISION V.—TEXTILES, FELTS AND FURS, AND MANUFACTURES THEREOF AND
ATTIRE. |
105. By omitting the whole of
sub-paragraph (a) of paragraph (1) of
sub-item (a) and inserting
in its stead the following sub-paragraph:—
|
“(a) Cotton piece goods and piece
goods containing a mixture
of fibres in which cotton predominates (excepting piece goods enumerated in
sub-items (aa), (d) (1) and
(f)), n.e.i.—
|
(1) Unbleached,
not being printed dyed or coloured per
square yard
| ½d. | 2½d. | 2¾d. |
or ad
val. | 5 per cent | .. | .. |
whichever
rate returns the lower duty. |
(2) Bleached, not
being printed dyed or coloured per
square yard
| ½d. | 2¾d | 3d. |
or ad val.
| 5 per cent | .. | .. |
whichever
rate returns the lower duty. (3) Printed, dyed
or coloured per
square yard
| ½d. | 3¼d. | 3½d. |
or ad
val. whichever
rate returns the lower duty. And in
respect of sub-paragraph (a)— | 5 per cent | .. | .. |
Provided
that— (i)
the rates so specified under the columns headed British Preferential Tariff,
Intermediate Tariff and General Tariff, shall not be higher than the rates
respectively specified under those columns in sub-paragraph (a);
and
|
(ii)
the rates so specified shall cease to have effect as from 9 o’clock in the
forenoon (reckoned according to standard time in the Territory for the Seat
of Government) on the day following the date of introduction into the House
of Representatives of a Tariff Proposal for the imposition of duties of
Customs upon goods covered by subparagraph (a) or upon the expiration of fifteen sitting days from the date
of the first meeting of the House of Representatives in the year 1937, whichever first
happens”.
|
Import Duties—continued.
Tariff
Items. | British
Preferential Tariff. | Intermediate
Tariff. | General
Tariff. |
Division V.—Textiles, Felts and Furs, and Manufactures
thereof, and Attire—continued |
105.—continued. By omitting the
whole of sub-paragraph (c) of
paragraph (1) of sub-item (a) and
inserting in its stead the following sub-paragraph:—. “(c) Cotton Piece
Goods and piece goods containing a mixture of fibres in which cotton
predominates (excepting piece goods enumerated in sub-items (aa),
(d) (1) and (f)),
viz.:—Drills Dungarees and Jeans, weighing 6 ounces or less per square yard
or weighing 18
ounces or more per square yard—
|
(1) Unbleached,
not being printed dyed or coloured per
square yard or ad val.
| ½d. 5 per cent. | 2½d. .. | 2¾d. .. |
whichever
rate returns the lower duty. |
(2) Bleached, not
being printed dyed or coloured per
square yard or ad val.
| ½d. 5 per cent. | 2¾d. .. | 3d. .. |
whichever
rate returns the lower duty. |
(3) Printed, dyed
or coloured per
square yard
or ad
val. | ½d. 5 per cent. | 3¼d. .. | 3½d. .. |
whichever
rate returns the lower duty. |
And in
respect of sub-paragraph (c)—
on and after a date to be fixed by Proclamation—such rates under the columns headed British Preferential Tariff,
Intermediate Tariff and Genera] Tariff, as are specified in the Proclamation: Provided
that— (i)
the rates so specified under the column headed British Preferential Tariff,
Intermediate Tariff and Genera] Tariff, shall not be higher than the rates
respectively specified under those columns in sub-paragraph (c); and (ii) the rates so specified shall cease to
have effect as from 9 o’clock
in the forenoon (reckoned according to standard time in the Territory for the
Seat of Government) on the day following the date of introduction into the
House of Representatives of a Tariff Proposal for the imposition of duties of
Customs upon goods covered by sub-paragraph (c) or upon the expiration of fifteen sitting days from the date
of the first meeting of the House of Representatives in the year 1937, whichever first
happens”.
By omitting the
whole of sub-paragraph (d) of paragraph
(1) of sub-item (a) and
inserting in its stead the following sub-paragraph:— “(d)Cotton
Piece Goods and piece goods containing a mixture of fibres in which cotton
predominates,
|
Import Duties—continued.
Tariff
Items. | British
Preferential Tariff. | Intermediate
Tariff. | General
Tariff. |
Division V.—Textiles, Felts and Furs, and Manufactures
thereof and Attire—continued 2£d. |
108.—continued. (a)—continued.
(1)—continue. “(d)—continued. of a type which would otherwise be classifiable
under sub-item (a) (1)
(6), as prescribed by Departmental By-laws, viz.:—for use in the manufacture
of shirts; for use as pocketings in the manufacture of outer clothing; un dyed,
whether bleached or unbleached, for use in the manufacture of leathercloth rubbercloth
and other waterproofed cloth; un dyed sheetings, whether bleached or
unbleached, for use in the un dyed state j for use in the manufacture of
other goods not specified in sub-item (a) (1)
(b)— (1) Unbleached,
not being printed dyed or coloured per
square yard or ad val.
whichever
rate returns the lower duty. (2) Bleached, not
being printed dyed or coloured per
square yard or ad val.
whichever
rate returns the lower duty. (3) Printed, dyed
or coloured per square
yard or ad val.
whichever
rate returns the lower duty. And in respect of sub-paragraph (d)— on and after a date to be fixed by
Proclamation— such rates under the columns headed British Preferential
Tariff, Intermediate Tariff and General Tariff, as are specified in the
Proclamation : Provided
that— (i) the rates so
specified under the column headed British Preferential Tariff, Intermediate
Tariff and General Tariff, shall not be higher than the rates respectively
specified under those columns in sub-paragraph (d); and (ii) the rates so
specified shall cease to have effect as from 9 o’clock in the forenoon
(reckoned according to standard time in the Territory for the Seat of
Government) on the day following the date of introduction into the House of
Representatives of a Tariff Proposal for the imposition of duties of Customs
upon goods covered by sub-paragraph (d) or upon the expiration of fifteen
sitting days from the date of the first meeting of the House of
Representatives in the year 1937, whichever first happens”.
| ½d. 5 per cent ½d. 5 per cent ½d. 5 per cent. | ½d. .. 2¾d. .. 3¼d. .. | 2¾d. .. 3d. .. 3½d. .. |
Import Duties—continued.
Tariff
Items. | British
Preferential Tariff. | Intermediate
Tariff. | General
Tariff. |
Division V.—Textiles, Felts and Furs, and Manufactures
thereof and Attire—continued 2£d. |
105.—continued. By omitting the
whole of sub-item (b) and
inserting in its stead the following sub-item:— “(b)
Cotton Piece Goods and piece goods containing a mixture of fibres in which
cotton predominates (excepting piece goods enumerated in sub-items (aa),
(d) (1) and (f)),
defined for cutting up for the manufacture of hemmed or hemstitched
handkerchiefs, serviettes, tablecloths, or window blinds, as prescribed by
Departmental By-laws— (1) Unbleached,
not being printed dyed or coloured per
square yard or ad val.
whichever
rate returns the lower duty. (2) Bleached, not
being printed dyed or coloured per
square yard or ad val.
whichever
rate returns the lower duty. (3) Printed, dyed
or coloured per
square yard
or ad
val. whichever
rate returns the lower duty. And in
respect of sub-item (b)—
on and after a date
to be fixed by Proclamation—such rates under the columns headed British
Preferential Tariff, Intermediate Tariff and General Tariff, as are specified
in the Proclamation : Provided
that— (i) the rates so
specified under the column headed British Preferential Tariff, Intermediate
Tariff and General Tariff, shall not be higher than the rates respectively
specified under those columns in sub-item (b) ; and (ii) the rates so
specified shall cease to have effect as from 9 o’clock in the forenoon
(reckoned according to standard time in the Territory for the Seat of
Government) on the day following the date of introduction into the House of
Representatives of a Tariff Proposal for the imposition of duties of Customs
upon goods covered by sub-item (b) or
upon the expiration of fifteen sitting days from the date of the first meeting
of the House of Representatives in the year 1937, whichever first happens”.
By
omitting the whole of sub-item (o) and inserting in its stead the following
sub-item:— “(o)
Piece goods, n.e.i., including cotton piece goods and piece goods containing
a mixture of fibres in which cotton predominates but not including piece
goods wholly of Bilk
or in which silk predominates or piece goods enumerated in sub-items (aa), (d) (1) and (f), suitable for
| ½d. 5 per cent. ½d. 5 per cent. ½d. 5 per cent. | 2½d. .. 2¾d. .. 3¼d. .. | 2¾d. .. 3d. .. 3½d. .. |
Import Duties—continued.
Tariff
Items. | British
Preferential Tariff. | Intermediate
Tariff. | General
Tariff. |
Division V.—Textiles, Felts and Furs, and Manufactures
thereof and Attire—continued 2£d. |
105.—continued. “(o)—continued. human apparel, or
to be worn in connexion with the human body, having on one or both sides a teased,
treated, combed, fluffed, or raised nap or surface in imitation of or
resembling flannel in feel or appearance—
|
(1) Unbleached,
not being printed dyed or coloured per
square yard
| ½d. | 2½d. | 2¾d. |
or ad
val. | 5 per
cent. | .. | .. |
whichever
rate returns the lower duty. |
(2) Bleached, not
being printed dyed or coloured per
square yard
|
½d. | 2¾d. | 3d. |
or ad
val. | 5 per
cent. | .. | .. |
whichever
rate returns the lower duty. |
(3) Printed, dyed
or coloured per square yard
| ½d. | 3¼d. | 3½d. |
or ad
val. | 5 per
cent. | .. | .. |
whichever
rate returns the lower duty. |
And in respect of sub-item (c)—
|
on and after a date to be fixed by
Proclamation—such rates under the columns headed British Preferential Tariff,
Intermediate Tariff and General Tariff, as are specified in the Proclamation
:
|
Provided
that—
|
(i) the rates so
specified under the column headed British Preferential Tariff, Intermediate
Tariff and General Tariff, shall not be higher than the rates respectively
specified under those columns in sub-item (c); and
|
(ii) the rates so
specified shall cease to have effect as from 9 o’clock in the
forenoon(reckoned according to standard time in the Territory for the Seat of
Government) on the day following the date of introduction into the House of Representatives
of a Tariff Proposal for the imposition of duties of Customs upon goods
covered by sub-item (c) or upon the
expiration of fifteen sitting days from the date of the first meeting of the
House of Representatives in the year 1937, whichever first happens”.
|
By
omitting the whole of sub-item (s) and inserting in its stead the following
sub-item:—
|
“(d) (1) Artificial
silk, or containing artificial silk or having artificial silk worked thereon,
except piece goods enumerated in sub-items(a)(1) (b), (a)
(3), (aa)
and (f)—
|
(a) As
prescribed by Departmental By-laws in respect only of goods entered for home
consumption on or before 30th November, 1936 per square yard
| ½d. | 3d. | 3d. |
(b) Other------------------------------------ per
square yard
| 1½d. | 8d. | 9d. |
Import Duties—continued.
Tariff
Items. | British
Preferential Tariff. | Intermediate
Tariff. | General
Tariff. |
Division V.—Textiles, Felts and Furs, and Manufactures
thereof and Attire—continued 2£d. |
105.—continued. |
“(d)—continued.
|
“(1)—continued.
|
And in respect of paragraph (1)—
|
on and after a date to be fixed by
Proclamation—such rates under the columns headed British Preferential Tariff,
Intermediate Tariff and General Tariff, as are specified in the Proclamation:
|
Provided
that—
|
(i) the rates so
specified under the column headed British Preferential Tariff, Intermediate
Tariff and General Tariff, shall not be higher than the rates respectively
specified under those columns in paragraph (1);
|