Customs Tariff (No. 2) 1974 (Cth)

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CUSTOMS TARIFF (No. 2) 1974

No. 118 of 1974

An Act relating to Duties of Customs.

BE IT ENACTED by the Queen, the Senate and the House of Representatives of Australia, as follows:—

Short title and citation.

1. (1) This Act may be cited as the Customs Tariff (No. 2) 1974.

(2) The Customs Tariff 1966-1973,as amended by the Customs Tariff 1974,is in this Act referred to as the Principal Act.

(3) Section 1 of the Customs Tariff 1974 is amended by omitting sub-section (3).

(4) The Principal Act, as amended by this Act, may be cited as the Customs Tariff 1966-1974.

Commencement

2. Except as otherwise provided, this Act shall be deemed to have come into operation on 19 July 1974.

Amendments having effect from 19 July 1974.

3. The Principal Act is amended as set out in Schedule 1.

Amendments having effect from 8 p.m. on 23 July 1974.

4.(1) The Principal Act, as amended in accordance with section 3 of this Act, is amended as set out in Schedule 2.

(2) This section shall be deemed to have come into operation at the hour of 8 o’clock in the evening by standard time in the Australian Capital Territory on 23 July 1974.

Amendments having effect from 21 August 1974.

5. (1) The Principal Act, as amended in accordance with sections 3 and 4 of this Act, is amended as set out in Schedule 3.

(2) This section shall be deemed to have come into operation on 21 August 1974.

Amendments having effect from 8 p.m. on 17 September 1974.

6. (1) The Principal Act, as amended in accordance with sections 3, 4 and 5 of this Act, is amended as set out in Schedule 4.

(2) This section shall be deemed to have come into operation at the hour of 8 o’clock in the evening by standard time in the Australian Capital Territory on 17 September 1974.

________

SCHEDULE 1 Section 3

AMENDMENTS OF THE PRINCIPAL ACT

_______

AMENDMENTS OF PART II OF SCHEDULE 1

1. After sub-item 29.04.5 insert the following sub-item:—

“29.04.6

- Propane-1, 2-diol

20%

20%”.

2. After sub-item 29.08.2 insert the following sub-item:—

“29.08.3

- Dipropylene glycol; tripropylene glycol

20%

20%”.

3. Omit item 29.43, substitute the following item:—

“29.43

* Sugars, chemically pure, other than sucrose, glucose and lactose: sugar ethers and sugar esters, and their salts, not falling within item 29.39, 29.41 or 29.42:

29.43.1

- Polyols being polyhydroxyether compounds containing two or more hydroxyl groups per molecule and containing not less than 50 per cent by weight of propylene oxide, not being polyesters

20%

20%

29.43.9

- Other

6%

Free”.

4. Omit item 37.04, substitute the following item:—

“37.04

*Sensitised plates and film, exposed but not developed, negative or positive

5%

5%”.

5. Omit items 37.06 and 37.07, substitute the following items:—

“37.06

* Cinematograph film, exposed and developed, consisting only of sound track, negative or positive

5%

5%

37.07

* Other cinematograph film, exposed and developed, whether or not incorporating sound track, negative or positive

5%

5%”

6. After note 8 to Chapter 39 insert the following note:—

“9. In paragraph 39.01.15 ‘polyols’ means polyhydroxy compounds containing two or more hydroxyl groups per molecule.”.

7. Omit paragraph 39.01.15, substitute the following paragraph:—

“39.01.15

- - Goods, as follows:—

(a) polyols, not being goods falling within a preceding paragraph of this item; and

(b) addition products of polyols of a kind failing within paragraph (al with isocyanates, other than polyurethane synthetic resins and elastomers:

39.01.151

- - - Polymers of ethylene oxide with a molecular weight greater than 20000; ethylene oxide-propylene oxide condensates derived primarily from ethylene oxide

30%

30%

39.01.152

- - - Goods, as follows:—

(a) polyols being polyhydroxyether compounds containing not less than 50% by weight of propylene oxide and not being polyesters; and

(b) addition products of polyols of a kind falling within paragraph (a) with isocyanates

20%

20%

39.01.159

- - - Other

Free

Free”.

 

SCHEDULE 1—continued

8. After note 9 to Chapter 48 insert the following notes:—

“10. In sub-paragraph 48.01.921 and sub-item 48.05.4 ‘machine-glazed paper’ means paper made on a ‘Yankee’ or ‘M.G.’ paper machine, and having a highly glazed surface on one side and an unglazed and uncalendered surface on the other.

11. In paragraph 48.07.73 ‘sensitized security paper means paper:—

(a) impregnated with chemical.; which provide a protection against fraudulent alteration; and

(b) on which attempts to erase writing by either chemical or ordinary ink eradicators produce a coloured stain.”.

9. Omit paragraph 48.01.92, substitute the following paragraph:—

“48.01-92.

- - Having a substance exceeding 22 grams per square meter and not exceeding 205 grams per square meter:—

48.01.921

- - - Having a FOB price of not less than $250 per tonne, not being machine glazed paper

20%

20%

48.01.929

- - - Other

30%, or, if lower, $48.23 per t

30%, less $2.96 per t; or, if lower, $41.58 per t”.

10. Omit sub-items 48.03.2 and 48.03.9, substitute the following sub-items:—

“48.03.2

- Goods, as follows:—

5%

5%

(a) vegetable parchment;

(b) paper having a substance not exceeding 205 grams per square metre,

not being goods failing within the last preceding sub-item

48.03.9

- Other

5%

5%”.

11. Omit sub-item 48.05.3, substitute the following sub-items:—

“48.05.3

- Parchment or greaseproof paper and paper-board, and imitations thereof, and glazed transparent paper

5%

5%

48.05.4

- Embossed or perforated:

(a) having a FOB price of not less than $250 per tonne; and

(b) having a substance exceeding 22 grams per square metre but not exceeding 205 grams per square metre,

not being machine glazed paper

20%

20%”.

12. Omit item 48.06, substitute the following item:—

“48.06

* Paper and paper board, ruled, lined or squared, but not otherwise printed, in rolls or sheets:

48.06.1

- Having a FOB price of not less than $250 per 20% tonne and having a substance exceeding 22 grams per square metre but not exceeding 205 grams per square metre

20%

20%

48.06.9

- Other

30%, or, if lower, $48.23 per t

22.5%; or, if lower, $48.23 per t, less 7.5%”.

13. Omit paragraph 48.07.62, substitute the following paragraph:—

“48.07.62

- - Clay coated on a base paper containing no unbleached pulp or containing less than 70% by weight of unbleached pulp, not being goods falling within the last preceding paragraph

20%

20%”.

14.Omit paragraphs 48.07.71 and 48.07.72, substitute the following paragraphs:

“48.07.71

- - Parchment or greaseproof paper and paper board, and imitations thereof, and glazed transparent paper

5%

5%

 

SCHEDULE 1—continued

48.07.72

- - Goods, as follows:—

(a) wrappings;

(b) surface-coloured, but not impregnated, having a FOB price of less than $250 per tonne,

30%, or, if lower, $48.23 per t

30%, less $2.96 per t; or, if lower, $45.27 per t

notbeing goods falling within the last preceding paragraph

48.07.73

- - Surface-coloured, but not impregnated, not being goods failing within a preceding paragraph of this sub-item; sensitized security paper having a FOB price of not less than $250 per tonne

20%

20%”.

AMENDMENTS OF PART III OF SCHEDULE 1

1. Omit items 299 and 300, substitute the following items:—

“299 34.02.1

Goods not derived wholly or in part from propylene oxide

15%

300 34.02.9

Goods not derived wholly or in part from propylene oxide

4%”.

2. Omit items 326 and 327.

3. Omit item 345, substitute the following item:—

“345 38.19.4

Goods not derived wholly or in part from propylene oxide

15%”.

4. Omit item 348, substitute the following item:—

“348 38.19.6

Goods, as follows:—

(a) alkylarylhydrocarbons of a kind suitable for use in the manufacture of surface-active agents;

(b) alkylaryl sulphonic acids of a kind suitable for use in the manufacture of surface-active agents;

(c) epoxidised aliphatic monoacids containing not less than 8 and not more than 22 carbon atoms and their esters;

(d) salts and esters of aliphatic monoacids in which any aliphatic acid component contains not less than 8 and not more than 22 carbon atoms, not being goods derived wholly or in part from propylene oxide;

(e) salts of naphthenic acids, other than naphthenates put up for retail sale;

(f) mixed glycerol esters;

(g) phenol monosulphonic acids;

(h) phenol disulphonic acids;

(i) condensates, being reaction prod wets of:—

(i) butyraldehyde with mixed dimethylphenols;

(ii) 2 - (methylcychlohexyl) – 4 - methylphenol with formaldehyde;

(iii) 4 - methyl – 6 - t - butylphenol with formaldehyde; or

(iv) diphenylamine with acetone

4%”.

 

SCHEDULE 1—continued

5. Omit item 351, substitute the following item:—

“351 38.19.91

Goods, not being:—

(a) mixed gases, liquified or compressed; or

(b) goods derived wholly or in pan from propylene oxide

The rate of duty set out in this column in the item in this Part that would apply to the goods if they consisted wholly of the constituent that gives the goods their essential character, or, if higher, 2%; or, if no item in this Part would apply to goods of that kind, the rate of duty set out in column 4in the item in Part V of Schedule 5 that would apply to goods of that kind, or, if higher, 2%; or if no item in that Part would apply to goods of that kind—2%”.

6. Omit item 355, substitute the following item:—

“355 39.01.12

“Goods, as follows:—

15%”.

(a) of aminoplasts;

(b) of phenoplasts;

(c) of polyethylene glycols;

(d) of the alkyd type;

(e) of the modified resin ester type;

(f) being ethers or esters of polyethylene glycols; or

(g) being ethers or esters of ethylene oxide—propylene oxide condensates derived primarily from ethylene oxide, not being goods derived in pan from propylene oxide,

not being adhesives

7. Omit item 361, substitute the following item:—

“361 39.01.151

Goods not derived wholly or in part from propylene oxide

15%”.

8.Omit item 500, substitute the following item:—

“500 48.06.9

Goods so which the tariff classification specified in column 2 of this item applies

15%; or, if lower, $48.23 per t, less 15%”.

9. Omit item 505, substitute the following item:—

“505 48.07.62

Goods that are waxed, printed or impregnated with tar, asphalt, pitch, bitumen or the like

5%”.

AMENDMENTS OF PART IV OF SCHEDULE 1

1. After—

“Sub-item 29.13.2”

insert—

“Item 37.04

Item 37.06

Item 37.07”.

2. After—

“Sub-item 38.14.9”

insert—

“Sub-item 48.03.2

Sub-item 48.05.3

Paragraph 48.07.71”.

 

SCHEDULE 1—continued

AMENDMENTS OF PART V OF SCHEDULE 1

1. Omit—

“48.01.92”,

substitute—

“48.01.921

48.01.929”.

2. Omit—

substitute—

“48.05.3”.

“48.05.4”.

3. After—

Insert—

“48.07.72”

“48.07.73”.

AMENDMENT OF PART I OF SCHEDULE 3

Omit—

“37.04.2

37.06.9

Goods other than goods of an advertising character

37.07.3

AMENDMENTS OF PART I OF SCHEDULE 5

1. Omit items 36 to 40 (inclusive), substitute the following items:—

“36

48.01.921

Goods to which the tariff classification specified in column 2 of this item applies

20%, less $2.96 per t

37

48.01.929

Wrapping paper having a value not exceeding $160.75 per tonne

30%

38

48.01.99

Goods to which the tariff classification specified in column 2 of this item applies

30%, less $9.84 per t; or, if lower, $38.39 per t

39

48.03.9

Goods to which the tariff classification specified in column 2 of this item applies

5%, less $3.94 per t”.

2. Omit item 43, substitute the following item:—

“43

48.05.4

Goods to which the tariff classification specified in column 2 of this hem applies

20%, less $3.94 per t”.

3. Omit item 49.

AMENDMENT OF PART V OF SCHEDULE 5

Omit item 116.

AMENDMENTS OF PART IX OF SCHEDULE 5

1. Omit items 128 to 131 (inclusive).

2. Omit items 211 and 212.

3. Omit item 215, substitute the following item:—

“215

48.06.9

Goods to which the tariff classification specified in column 2 of this item applies

20%, or, if lower, $23 per t”.

4. After item 216 insert the following item:—

“216a

48.07.73

Sensitized security paper having a FOB price of not less than $250 per tonne

10%”.

_________

 

SCHEDULE 2 Section 4

AMENDMENTS OF THE PRINCIPAL ACT AS AMENDED BY SECTION 3

————

AMENDMENTS OF PART II OF SCHEDULE 1

1. Omit sub-item 22.08.9, substitute the following sub-item:—

“22.08.9

- Other

$10.16 per l of alcohol

$10.16 per l of alcohol”.

2. Omit item 22.09, substitute the following item:—

“22.09

* Spirits not falling within item 22.08; liqueurs and other spirituous beverages; compound alcoholic preparations (known as concentrated extracts) for the manufacture of beverages:

22.09.1

- Brandy.

22.09.11

- Containing, not more than 57%by volume of alcohol

$1.29 per l, and $6.49 per l of alcohol

$1.26 per l, and $6.49 per l of alcohol

22.09.12

- - Containing more than 57% by volume of alcohol

$8.74 per l of alcohol

$8 70 per l of alcohol

22.09.2

- Whisky, including liqueur whisky:

22.09.21

- - Containing not more than 57% by volume of alcohol

$1.57 per l, and $7.26 per l of alcohol

$1.51 per l, and $7.26 per l of alcohol

22.09.22

- Containing more than 57% by volume of alcohol

$10.01 per l of alcohol

$9.89 per l of alcohol

22.09.3

- - Gin, distilled wholly from barley malt, grain, grape wine or fruit and certified in a manner approved by the Minister to begin so distilled:

22.09.31

- - Containing not more than 57% by volume of alcohol

$1.44 per l, and $7.26 per l of alcohol

$1.42 per l, and $7.26 per l of alcohol

22.09.32

- - Containing more than 57% by volume of alcohol

$9.78 per l of alcohol

$9.74 per l of alcohol

22.09.4

- Rum, pure, distilled wholly from sugar, sugar syrup, molasses or the refuse of sugar cane by a pot-still or similar process at a strength at which the rum does not contain more than 83% by volume of alcohol and certified in a manner approved by the Minister to be pure rum so distilled:

22.09.41

- - Containing not more than 57% by volume of alcohol.

$1.44 per l, and $7.26 per l of alcohol

$1.37 per l, and $7.26 per l of alcohol

22.09.42

- - Containing more than 57% by volume of alcohol

$9.78 per l of alcohol

$9.66 per l of alcohol

22.09.5

- Rum, distilled wholly from sugar, sugar syrup, molasses or the refuse of sugar cane, blended being a blend containing not less than 25% by volume of pure rum separately distilled from sugar, sugar syrup, molasses or the refuse of sugar cane by a pot-still or similar process at a strength at which the pure rum does not contain more than 83% by volume of alcohol) and certified in a manner approved by the Minister to be rum so distilled and so blended:

22.09.51

- - Containing not more than 57% by volume of alcohol

$1.46 per l, and $7.26 per l of alcohol

$1.46 per l,and $7.26 per l of alcohol

 

SCHEDULE 2—continued

22.09.52

- - Containing more than 57%by volume of alcohol

$9.82 per l of alcohol

$9.70 per l of alcohol

22.09.6

- Bitters; compound alcoholic preparations (known as concentrated extracts) for the manufacture of beverages:

22.09.61

- - Bitters

$1.55 per l, and $7.26 per l of alcohol

$1.48 per l, and $7.26 per l of alcohol

22.09.62

- - Compound alcoholic preparations (known as concentrated extracts) for the manufacture of beverages

28%

13%

22.09.7

- Liqueurs; flavored spirituous beverages, as prescribed by by-law:

22.09.71

- - Containing not more than 57% by volume of alcohol

$1.24 per l, and $7.26 per l of alcohol

$1.24 per l, and $7.26 per l of alcohol

22.09.72

- - Containing more than 57% by volume of alcohol

$9.43 per l of alcohol

$9.43 per l of alcohol

22.09.9

- Other:

22.09.91

- - Containing not more than 57% by volume of alcohol

$1.66 per l, and $7.26 per l of alcohol

$1.66 per l, and $7.26 per l of alcohol

22.09.92

- - Containing more than 57% by volume of alcohol

$10.16 per l of alcohol

$10.16 per l of alcohol”.

3. Omit sub-items 24.02.1 and 24.02.2, substitute the following sub-items:—

“24.02.1

- Cigarettes; line cut tobacco suitable for the manufacture of cigarettes, not put up for retail sale

$18.54 per kg

$18.54 per kg

24.02.2

- Cigars, cigarillos and cheroots

$17.61

$17.61

per kg

per kg”.

4. Omit sub-item24.02.9, substitute the following sub-item:—

“24.02.9

- Other

$9.90 per kg

$9.68 per kg”.

AMENDMENTS OF PART III OF SCHEDULE 1

1. Omit items 198 to 215 (inclusive), substitute the following items:—

“198

22.08.9

Goods, not being rectified spirits of wine for fortifying wine

$9.78 per l of alcohol

199

22.08.9

Goods, not being goods falling within item 198

$10.16 per l of alcohol

200

22.09.11

Goods to which the tariff classification specified in column 2 of this item applies

$1.26 per l, and $6.49 per l of alcohol

201

22.09.12

Goods to which the tariff classification specified in column 2 of this item applies

$8.70 per l of alcohol

202

22.09.21

Goods to which the tariff classification specified in column 2 of this item applies

$1.51 per l, and $7.26 per l of alcohol

203

22.09.22

Goods to which the tariff classification specified in column 2 of this item applies

$9.89 per l of alcohol

204

22.09.31

Goods to which the tariff classification specified in column 2 of this item applies

$1.42 per l, and $7.26 per l of alcohol

205

22.09.32

Goods to which the tariff classification specified in column 2 of this item applies

$9.74 per l of alcohol

206

22.09.41

Goods to which the tariff classification specified in column 2 of this item applies

$1.37 per l, and $7.26 per l of alcohol

207

22.09.42

Goods to which the tariff classification specified in column 2 of this item applies

$9.66 per l of alcohol

208

22.09.51

Goods to which the tariff classification specified in column 2 of this item applies

$1.40 per l, and $7.26 per l of alcohol

 

SCHEDULE 2—continued

209

22.09.52

Goods to which the tariff classification specified in column 2 of this item applies

$9.70 per l of alcohol

210

22.09.61

Goods to which the tariff classification specified in column 2 of this item applies

$1.48 per l, and $7.26 per l of alcohol

211

22.09.62

Goods to which the tariff classification specified in column 2 of this item applies

8%

212

22.09.72

Goods to which the tariff classification specified in column 2 of this item applies

$1.24 per l, and $7.26 per l of alcohol

2 13

22.09.72

Goods to which the tariff classification specified in column 2 of this item applies

$9.43 per l of alcohol

214

22.09.91

Goods to which the tariff classification specified in column 2 of this item applies

$1.66 per l, and $7.26 per l of alcohol

215

22.09.92

Goods to which the tariff classification specified in column 2 of this item applies

$10.16 per l of alcohol”.

2. Omit items 225 and 226, substitute the following items:—

“225

24.02.1

Goods to which the tariff classification specified in column 2 of this item applies

$18.54 per kg

226

24.02.2

Goods so which the tariff classification specified in column in 2 of this item applies

$17.61 per kg”.

3. Omit item 229, substitute the following item:—

“229

24.02.9

Goods to which the tariff classification specified in column 2 of this item applies

$9.68 per kg”.

AMENDMENT OF PART VIII OF SCHEDULE 5

Omit items 42 to 47 (inclusive), substitute the following items:—

“42

22.09.41

Goods to which the tariff classification specified in column 2 of this item applies

$1.37 per l and $7.26 per l of alcohol

43

22.09.42

Goods to which the tariff classification specified in column 2 of this item applies

$9.66 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 $7.26 per l of alcohol

45

22.09.52

Goods to which the tariff classification specified in column 2 of this item applies

$9.70 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 $7.26 per l of alcohol

47

24.02.9

Goods to which the tariff classification specified in column 2 of this item applies

$9.68 per kg”

______

SCHEDULE 3 Section 5

AMENDMENTS OF THE PRINCIPAL ACT AS AMENDED BY SECTIONS 3 AND 4

______

AMENDMENTS OF PART II OF SCHEDULE 1

1. Omit note 4 to Chapter 37.

2. Omit item 37.05, substitute the following item:—

“37.05

* Plates, unperforated film and perforated film (other than cinematograph film), exposed and developed, negative or positive:

37.05.1

- As prescribed by by-law

Free

Free

37.05.2

- Lantern slides and film strip transparencies; stereoscopic views

14%

14%

37.05.9

- Other

35%

35%”.

 

SCHEDULE 3—continned

AMENDMENT OF PART III OF SCHEDULE 1

Omit items 324 and 325.

AMENDMENT OF PART II OF SCHEDULE 3

Omit—

“37.05.2

AMENDMENTS OF PART IX OF SCHEDULE 5

1. Omit item 209, substitute the following item:—

“209

48.01.99

Goods to which the tariff classification specified in column 2 of this item applies

20%; or, if lower, $48.23 per t, less 10%”.

2. Omit items 217 and 218. substitute the following items:—

“217

48.07.79

Goods to which the tariff classification specified in column 2 of this item applies

20%; or, if lower, $48.23 per t, less 10%

218

48.07.99

Goods to which the tariff classification specified in column 2 of this item applies

20%; or, if lower, $48.23 per t, less 10%”.

3. Omit item 269, substitute the following items:—

“269

61.01.1

Goods, as prescribed by by-law, to which the tariff classification specified in column 2 of this item applies, being goods that are entered for home consumption on or before 31 December 1974

10%

269a

61.01.1

Goods to which the tariff classification specified in column 2 of this item applies, not being goods falling within item 269

33%; or, if higher, 20%, and $l.88 each”.

_______

Section 6

SCHEDULE 4

AMENDMENTS OF THE PRINCIPAL ACT AS AMENDED BY SECTIONS 3, 4 AND 5

_______

AMENDMENT OF PART II OF SCHEDULE 1

Omit sub-item 22.09.1, substitute the following sub-item:—

“22.09.1

- Brandy:

22.09.11

- - Containing not more than 57% by volume of alcohol

$1.29 per l, and $6.89 per l of alcohol

$1.26 per l, and $6.89 per l of alcohol

22.09.12

- - - Containing more than 57% by volume of alcohol

$9.14 per l of alcohol

$9.10 per l of alcohol”.

AMENDMENT OF PART III OF SCHEDULE 1

Omit items 200 and 201,substitute the following items:—

“200

22.09.11

Goods to which the tariff classification specified in column 2 of this item applies

$1.26 per l, and $6.89 per l of alcohol

201

22.09.12

Goods to which the tariff classification specified in column 2 of this item applies

$9.10 per l of alcohol”

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