CUSTOMS
TARIFF (No. 4).
No. 69 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. 4) 1938.
(2.) Section one of the Customs Tariff (No. 3)
1938 is amended by omitting sub-section (2.).
(3.) The Customs
Tariff 1933–1936, as amended by the Customs
Tariff 1938, by the Customs Tariff
(No. 2) 1938, and by the Customs Tariff (No. 3) 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 and set out in the columns headed “British
Preferential Tariff” and “General Tariff” in the Schedule to this Act, and of
such of the duties of Customs set out in the column headed “Intermediate Tariff”
in the Schedule to this Act as apply to goods specified in a Proclamation which
has, prior to the commencement of this Act, been issued under section nine a of the Principal Act, shall be at nine
o’clock in the forenoon, reckoned according to standard time in the Australian
Capital Territory, on a date to be fixed by Proclamation, and this Act shall be
deemed to have come into operation at that time.
(2.) The time of the imposition of any duty of
Customs (not being a duty of Customs referred to in the last preceding
sub-section) 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 Principal Act as the time and date of the application of the Intermediate
Tariff to those goods.
THE
SCHEDULE.
AMENDMENTS OF THE SCHEDULE TO THE PRINCIPAL ACT sec. 2.
IMPORT DUTIES.
Tariff
Items. | British
Preferential Tariff. | Intermediate
Tariff. | General
Tariff. |
DIVISION IV.—AGRICULTURAL PRODUCTS AND GROCERIES. |
41. By omitting the
whole of sub-item (a) and
inserting in its stead the following sub-item:—
|
“(a) (1) Butter------------------------------------------------- per
lb.
| 6d. | 7d. | 7d. |
(2) Cheese:—
|
(a) Cheese having the eye formation characteristic of the Swiss or
Emmenthaler type; and cheese of the Gruyere or Emmenthaler processed type in
containers not exceeding 10 oz. in weight per
lb.
| 6d. | 6d. | 7d. |
(b) Other---------------------------------------- per
lb.
| 6d. | 7d. | 7d.”
|
DIVISION V.—TEXTILES,
FELTS AND FURS, AND MANUFACTURES THEREOF, AND ATTIRE. |
105. By omitting the
whole of paragraph (2) of sub-item (e)
and inserting in its stead the following paragraph:—
|
“(2) Lace for attire;
lace flouncings; millinery nets; dress nets; veilings; embroideries in the
piece; tucked linens or cottons ad val.
| 15
per cent. | 32½
per cent. | 40
per cent.” |
By omitting the whole
of paragraph (1) of sub-item (k)
and inserting in its stead the following paragraph:—
|
“(1) (a) Wholly of silk--------------------------------------- ad
val.
| Free | 10
per cent. | 20
per cent. |
(b) In chief part by weight silk; wool or in chief part by weight
wool and admixtures of wool and silk---- ad
val.
| 5
per cent. | 15
per cent. | 20 per cent.”
|
By adding a new
sub-item (o) as follows:—
|
“(o) Piece goods known as organdie,
wholly of cotton or containing a mixture of fibres in which cotton
predominates (excepting piece goods enumerated in sub-items (aa), (d)
(1) and (f) )—
|
(1) Weighing less
than one and two-third ounces per square yard and manufactured from yarns the
average number of which exceeds count number 80—the value for duty of which
exceeds 7¾d. per square yard—
|
(a) Unbleached, not being printed dyed or coloured
|
per square yard
| ½d. | 1½d. | 2½d. |
or ad val.
| 5
per cent. | .. | .. |
whichever rate returns the lower duty.
|
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. |
(o)—continued.
|
(1)—continued.
|
(b)
Bleached, not being printed dyed or coloured
per square yard | ½d. | 1¼d. | 3d. |
or ad val. | 5
per cent. | .. | .. |
whichever rate returns the lower duty (c) Printed dyed or coloured
per square yard | ½d. | 1¼d. | 3½d. |
or ad val. | 5
per cent. | .. | .. |
whichever rate returns the lower duty
|
Provided that the goods covered by paragraph
(1) shall be accompanied by a certificate, issued in the country of production
by a competent authority approved by the Minister, certifying that such goods
are organdie, that they weigh less than one and two-third ounces per square
yard and have been manufactured from yarns the average number of which
exceeds count number 80.
|
(2) Other—
|
(a)
Unbleached, not being printed dyed or coloured per square yard
| ½d. | 1¼d. | 2¾d. |
or ad val. | 5
per cent. | .. | .. |
whichever rate returns the lower duty.
|
(b)
Bleached, not being printed dyed or coloured per
square yard
| ½d. | 1½d. | 3d. |
or ad val. | 5
per cent. | .. | .. |
whichever rate returns the lower duty.
|
(c)
Printed dyed or coloured
|
per square yard | ½d. | 2d. | 3½d. |
or ad val. | 5
per cent. | .. | .. |
whichever rate returns the lower duty.”
|
106. By omitting the whole of sub-item (b) and inserting in its stead the
following sub-item:—
|
“(b)
Trimmings and ornaments, n.e.i. for hats shoes and other attire, not being
partly or wholly of gold or silver; braids n.e.i.; fringes n.e.i.; frillings;
rufflings; pleatings; ruchings; galoons n.e.i.; ribbons n.e.i.; tinselled
belting n.e.i.; webbings n.e.i.; belting for apparel not elsewhere specified
and not being cut to lengths for belts; jabots and textile bows (not
including bow ties), being articles of women’s apparel-------------------- ad val.
| Free | 20
per cent. | 25
per cent.” |
110. By adding a new sub-item (G) as
follows:— |
“(g)
Articles of women’s apparel, made from textile fabrics and having embroidered
work or lace work thereon or made wholly or in chief part from lace, viz.:—
|
Collars; collars with jabots attached; collar
and cuff sets; cuffs; modesty vests for outerwear; and vestees with or
without collars attached-------------- ad
val.
| 30
per cent. | 50
per cent. | 65
per cent. |
Import Duties—continued.
Tariff
Items. | British
Preferential Tariff. | Intermediate
Tariff. | General
Tariff. |
Division V.—Textiles, Felts and Furs, and Manufactures thereof,
and Attire—continued. |
110—continued. |
(g)—continued.
|
And in respect of sub-item (g)—
|
For each £1 by which the equivalent in
Australian currency of £100 sterling is less than £125 at the date of
exportation—
|
An additional duty of ad val. | .6
per cent. | .6
per cent. | .6
per cent.” |
120. By omitting the whole of paragraph (1)
of sub-item (b) and inserting in
its stead the following paragraph:—
|
“(1) Handkerchiefs, cotton or linen or cotton
and linen, viz.:—
|
(a)
Wholly or in part of machine-made lace or embroidered on the multiple needle
embroidery machines finished off with machine-made scalloped edge,
machine-made hems or other machine-made fancy finishing edges, containing no
hand-made lace and not embroidered or tamboured in any part by hand—
|
(1) the value for duty of which does not
exceed 1s. 4d. per dozen-------------------------- ad
val.
| 22½
per cent. | .. | .. |
per dozen | .. | 1s. | 1s. |
And in respect of clause (1)—
|
For each £1 by which the equivalent in
Australian currency of £100 sterling is less than £125 at the date of
exportation—
|
An additional duty of— |
ad val. | .3
per cent. | .. | .. |
per dozen | .. | .08d. | .08d. |
(2) the value for duty of which exceeds 1s.
4d. per dozen
|
ad val. | 22½
per cent. | 42½
per cent. | 50
per cent. |
or per dozen | .. | 9d. | 1s. |
whichever rate returns the higher duty. |
And in respect of clause (2)— |
For each £1 by which the equivalent in
Australian currency of £100 sterling is less than £125 at the date of
exportation—
|
An
additional duty of—
|
ad val. | .3
per cent. | .3
per cent. | .3
per cent. |
or per dozen | .. | .08d. | .08d. |
whichever is applicable. |
Import Duties—continued.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
Division V.—Textiles, Felts and Furs, and
Manufactures thereof, and Attire—continued. |
120—continued. |
(b)—continued.
|
(1)—continued.
|
(a)—continued
|
Provided that the
goods covered by clause (2) of sub-paragraph (a) shall prior to admission under the Intermediate Tariff, be accompanied
by a certificate, issued in the country of production by a competent
authority approved by the Minister, certifying that the goods are of the
description in, or have been manufactured by the process or processes
described in, subparagraph (a).
|
(b) Other----------------------------------- ad val.
| 22½ per cent. | 42½ per cent. | 50 per cent. |
or per dozen | .. | 1s. | 1s. |
whichever rate returns the higher duty. And in respect of sub-paragraph (b)—
|
For each £1 by which
the equivalent in Australian currency of £100 sterling is less than £125 at
the date of exportation—
|
An additional duty of—ad val. | .3 per cent. | .3 per cent. | .3 per cent. |
or per dozen | .. | .08d. | .08d. |
whichever is applicable.” |
DIVISION XI.—JEWELLERY AND FANCY GOODS. |
318. By omitting the
whole of sub-paragraph (b) of
paragraph (4) of sub-item (a)
and inserting in its stead the following sub-paragraph:—
|
“(b) (1) Watches and chronometers,
n.e.i.--- ad val.
| 10 per cent. | 20 per cent. | 30 per cent. |
(2)
Time registers and detectors, n.e.i.-- ad
val.
| 10 per cent. | 30 per cent. | 30 per cent.” |
DIVISION XII.—PAPER AND STATIONERY. |
338. By adding a new sub-item (f) as follows:— |
“(f)
Trade catalogues, price lists and other printed advertising matter, not designed
to advertise the sale of goods by any person, firm or company in Australia,
when imported into Australia in single copies addressed to hospitals, medical
practitioners or dentists, and not exceeding one copy to each hospital,
medical practitioner or dentist and not being for distribution
| Free | Free | Free.” |