CUSTOMS
TARIFF (No. 3).
No. 68 of 1938.
An Act relating to Duties of Customs.
[Assented to 10th December, 1938.]
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. 3) 1938.
(2.) Section one of the Customs Tariff (No. 2)
1938 is amended by omitting sub-section (4.).
(3.) The Customs
Tariff 1933–1936, as amended by the Customs
Tariff 1938 and by the Customs Tariff
(No. 2) 1938, 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 1933–1938.
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.
Time
of imposition of duties.
3.—(1.) The time of the imposition of the duties of
Customs imposed by this Act (not being duties of Customs the time of the
imposition of which is fixed by either of the next two succeeding sub-sections)
is the twenty-second day of September, One thousand nine hundred and
thirty-eight, at nine o’clock in the forenoon, reckoned according to standard
time in the Australian Capital Territory, and this Act shall be deemed to have
come into operation at that time.
(2.) The time of the imposition of the duties of
Customs imposed by this Act in respect of which a date later than the
twenty-second day of September, One thousand nine hundred and thirty-eight is
specified in the Schedule to this Act (not being duties of Customs the time of
the imposition of which is fixed by the next succeeding subsection) is the
later date so specified at nine o’clock in the forenoon, reckoned according to
standard time in the Australian Capital Territory.
(3.) The time of the imposition of the duties of
Customs imposed by this Act and set out in the column headed “Intermediate
Tariff” in the Schedule to this Act, upon any goods which are specified in, and
are the produce or manufacture of any British or foreign country specified in,
a Proclamation which, after the commencement of this section, is issued under
section nine a of the Principal
Act applying, or varying the application of, the Intermediate Tariff, is the
time and date specified in that Proclamation.
THE
SCHEDULE. Sec.
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. |
19. By omitting the whole of paragraph (1) of
sub-item (a) and inserting in
its stead the following paragraph:—
|
“(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 un-stemmed tobacco leaf) to the total stemmed
tobacco leaf (or its equivalent in terms of unstemmed tobacco leaf) used—
|
(a) Unstemmed---------------------------------------- per lb.
| 5s. | 5s. | 5s. |
(b)
Stemmed, or partly stemmed, or in strips per
lb.
| 5s.
6d. | 5s.
6d. | 5s.
6d. |
And in respect of paragraph (1)— |
On and after 1st October, 1938 |
(1) For the manufacture of tobacco in which
only imported tobacco leaf is used; for the manufacture of tobacco containing
less than 15 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 tobacco leaf) used—
|
(a) Unstemmed---------------------------------------- per lb.
| 5s. | 5s. | 5s. |
(b)
Stemmed, or partly stemmed, or in strips per lb. | 5s.
6d. | 5s.
6d. | 5s.
6d.” |
By omitting the whole of paragraph (1) of
sub-item (b) and inserting in
its stead the following paragraph:—
|
“(1) For the manufacture of cigarettes in
which only imported tobacco leaf is used; for the manufacture of cigarettes
containing less than 2per 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 tobacco leaf) used—
|
(a)
Unstemmed---------------------------------------- per
lb.
| 6s.
7d. | 6s.
7d. | 6s.
7d. |
(b)
Stemmed, or partly stemmed, or in strips per lb. | 7s.
1d. | 7s.
1d. | 7s.
1d. |
And in respect of paragraph (1)— |
On and after 1st October, 1938 |
(1) For the manufacture of cigarettes in
which only imported tobacco leaf is used; for the manufacture of cigarettes
containing less than 3 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 tobacco
leaf) used—
|
(a)
Unstemmed---------------------------------------- per
lb.
| 6s.
7d. | 6s.
7d. | 6s.
7d. |
(b)Stemmed, or partly stemmed, or in
strips per lb. | 7s.
1d. | 7s.
1d | 7s.
1d.” |
Import Duties.—continued.
Tariff
Items. | British
Preferential Tariff. | Intermediate
Tariff. | General
Tariff. |
Division II.—Tobacco and Manufactures thereof—continued. |
20. By omitting the whole of sub-item (a) and inserting in its stead the
following sub-item:—
|
“(a) The manufacture of the United Kingdom,
containing not 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 tobacco
leaf) used in the manufacture of such tobacco--------------------------------------------------- per
lb.
| 9s.
3d. | .. | .. |
And in respect of sub-item (a)— |
On and after 1st January, 1939 |
(a) The manufacture of the United Kingdom,
containing not less than 15 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 tobacco
leaf) used in the manufacture of such tobacco--------------------------------------------------- per
lb.
|
21. By omitting the whole of sub-item (a) and inserting in its stead the
following sub-item:—
|
“(a) The manufacture of the United Kingdom,
containing not 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 tobacco
leaf) used in the manufacture of such tobacco--------------------------------------------------- per
lb.
| 9s. | .. | .. |
And in respect of sub-item (a)— |
On
and alter 1st January, 1939 |
(a) The manufacture of the United Kingdom,
containing not less than 15 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 tobacco
leaf) used in the manufacture of such tobacco--------------------------------------------------- per
lb.
| 9s. | .. | .. |
22. By omitting the whole of sub-item (a) and inserting in its stead the
following sub-item:—
|
“(a) The manufacture of the United Kingdom,
containing not less than 2 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 tobacco leaf) used in the manufacture of such
cigarettes or fine cut tobacco-------------------------- per
lb.
| 16s. | .. | .. |
And in respect of sub-item (a)— |
On
and after 1st January, 1939 |
(a) The manufacture of the United Kingdom,
containing not less than 3 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 tobacco
leaf) used in the manufacture of such cigarettes or fine out tobacco-------------------------- per lb.
| 16s. | .. | .. |