CUSTOMS TARIFF (No. 4).
No. 56 of 1939.
An
Act relating to Duties of Customs.
[Assented to 15th December, 1939.]
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) 1939.
(2.) Section one of the Customs Tariff (No. 3)
1939 is amended by omitting sub-section (4.).
(3.) The Customs
Tariff 1933–1938, as amended by the Customs
Tariff 1939, by the Customs Tariff (No. 2) 1939, and by the Customs Tariff (No. 3) 1939, 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 1933–1939.
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 the next
succeeding sub-section) is the fifteenth day of September, One thousand nine
hundred and thirty-nine, 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 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 issued on or after the fourteenth day of September, One thousand
nine hundred and thirty-nine, and prior to the date on which this Act receives
the Royal Assent, applying, or varying the application of, the rates of duty so
set out to those goods, is the time and date specified in that Proclamation.
Validation
of collection of duties.
4. Duties of Customs collected in accordance with Customs Tariff
Proposals introduced in the House of Representatives on the fourteenth day of
September, One thousand nine hundred and thirty-nine, in respect of goods the
rate of duty on which, as specified in those proposals, has, prior to the
passing of this Act, been disagreed with by the House of Representatives,
shall, where the duty is collected prior to the sixth day of December, One
thousand nine hundred and thirty-nine, at nine o’clock in the forenoon reckoned
according to standard time in the Australian Capital Territory, be deemed to
have been the duties lawfully imposed in respect of those goods as at the time
of collection, and those duties shall be deemed to have been lawfully imposed
and collected.
Validation
of Proclamations.
5.—(1.) Every
Proclamation issued on or after the fourteenth day of September, One thousand
nine hundred and thirty-nine, and prior to the date on which this Act receives
the Royal Assent, applying, or varying the application of, the rates of duty
set out in the column headed “Intermediate Tariff” in the Schedule to this Act,
to goods which are specified in, and are the produce or manufacture of any
British or foreign country specified in, the Proclamation, and every
Proclamation issued during that period revoking or varying any such
Proclamation, shall be deemed to have been lawfully made.
(2.) The power conferred by sub-section (3.) of
section nine a of the Customs Tariff 1933–1939 to issue a
Proclamation revoking or varying a Proclamation issued in pursuance of
sub-section (1.) of that section, shall include a power to revoke or vary any
Proclamation referred to in the last preceding sub-section.
THE SCHEDULE. Sec.
2.
AMENDMENTS OF THE
SCHEDULE TO THE PRINCIPAL ACT.
By adding a new Prefatory Note (13) as follows:—
“(13) Unless the tariff otherwise expressly
provides, or the Minister otherwise directs, the term “artificial silk” shall
include synthetic fibres produced from substances having either a cellulose or
casein base.”
IMPORT DUTIES.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
DIVISION I.—ALE, SPIRITS, AND BEVERAGES. |
16. By adding to sub-item (b) after “fruit juices n.e.i.;” the
words and punctuation “tomato juice;”.
|
DIVISION III.—SUGAR. |
27. By omitting the whole item and inserting
in its stead the following item:—
|
“27. Glucose----------------------------------------------------------- per
cwt.
| 7s. | 17s. | 17s. |
And 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------------------------- per cwt.
| l¼d. | l¼d. | l¼d.” |
DIVISION IV.—AGRICULTURAL PRODUCTS AND GROCERIES |
51. By omitting the whole of sub-paragraph (b) of paragraph (3) of sub-item (c) and inserting in its stead the
following sub-paragraph:—
|
“(b)
Sardines n.e.i., sild, brisling, and similar small immature fish per lb.
| 1d. | 3d. | 3d.” |
By omitting the whole of paragraph (4) of
sub-item (c) and inserting in
its stead the following paragraph:—
|
“(4) Other----------------------------------------------------------- per
lb.
| 1d. | 3d. | 3d.” |
58. By omitting the whole of sub-item (c) (twice occurring) and inserting in
its stead the following sub-item:—
|
“(c)
Cornflour; starch flow derived from maize—
|
(1)
When not packed for household use
per
cwt. | 10s. | 16s. | 18s.
6d. |
And
in respect of paragraph (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 per
cwt.
| 2.4d. | 2.4d. | 2.4d. |
(2) When packed for household use------------------------ per lb.
| l½d. | 2¼d. | 2¾d. |
And
in respect of paragraph (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----------------------- per lb.
| .03d. | .03d. | .03d.” |
98. By adding a new sub-item (c) as follows:— |
“(c)
Potato flour or farina----------------------------------------- per
cwt.
| 10s. | 16s. | 18s.
6d. |
And
in respect of sub-item (c)—
|
For each £1 bywhich the equivalent in Australian currency of £100 sterling is
less than £125 at the date of exportation—
|
An additional duty of----------------------- per cwt.
| 2.4d. | 2.4d. | 2.4d.” |
The Schedule—continued.
Import Duties—continued.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
DIVISION
V.—TEXTILES, FELTS AND FURS, AND MANUFACTURES THEREOF, AND ATTIRE. |
110.
By omitting the whole of sub-paragraph (c)
of paragraph (3) of sub-item (a)
and inserting in its stead the following sub-paragraph:—
|
“(c)
Silk or artificial silk or containing silk or artificial silk, but not containing
wool------------------------------------------------------- each
| 2s. | 6s. | 8s.” |
By
omitting the whole of clause (3) of sub-paragraph (a) of paragraph (4) of sub-item (a)
and inserting in its stead the following clause:—
|
“(3) Silk or artificial silk or containing
silk or artificial silk, but not containing wool------------------------------------------------------- each
| 3s. | 7s. | 10s.” |
By
omitting the whole of clause (3) of sub-paragraph (b) of paragraph (4) of sub-item (a)
and inserting in its stead the following clause:—
|
“(3) Silk or artificial silk or containing
silk or artificial silk, but not containing wool------------------------------------------------------- each
| 5s. | 12s. | 17s.” |
By
omitting the whole of sub-paragraph (c)
of paragraph (5) of sub-item (a)
and inserting in its stead the following sub-paragraph:—
|
“(c)
Silk or artificial silk or containing silk or artificial silk, but not
containing wool------------------------------------------------------- each
| 6s. | 10s. | 20s.” |
By
omitting the whole of sub-paragraph (b)
of paragraph (1) of sub-item (b)
and inserting in its stead the following sub-paragraph:—
|
“(b)
Wool silk or artificial silk or containing wool silk or artificial silk each
| 1s. 6d. | 3s. 6d. | 9s.” |
By
omitting the whole of sub-paragraphs (b)
and (c) of paragraph (3) of
sub-item (b) and inserting in
their stead the following sub-paragraphs:—
|
“(b)Wool or containing wool, but not
containing silk or artificial silk each
| 5s. | 10s. | 21s. |
(c)
Silk or artificial silk or containing silk or artificial silk- each
| 6s. | 12s. | 30s.” |
120
“By omitting the whole of sub-paragraph (b)
of paragraph (1) of sub-item (c)
and inserting in its stead the following sub-paragraph:—
|
“(b)Towels n.e.i., cut or uncut; towelling n.e.i., including Terry
cloth and Terry robing, in the piece whether defined or not for cutting up—
|
(1) White (other than Jacquard); white
towelling in defined lengths and white towels (other than Jacquard towels and
towelling), with coloured or partly coloured headings or ends, excepting
towelling or towels the coloured portions of which at each or either end of
the denned towel length or towel exceed a total of four inches----------------------------------------------------- per
lb.
| 2½d. | 6d. | 6¾d. |
and ad val. | 25 per cent. | 50 per cent. | 57½ per cent. |
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-------------------------- per
lb.
| .06d. | .06d. | .06d. |
and ad val. | .6 per cent. | .6 per cent. | .6 per cent. |
The Schedule—continued.
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.
|
(2) Other--------------------------------------------------------- per
lb.
| 2¼ d. | 6d. | 6¾d. |
and ad val. | 22½ per cent. | 50 per cent. | 57½ per cent. |
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----------------------- per
lb.
| .04d. | .06d. | .06d. |
and ad val. | .6 per cent. | .6 per cent. | .6 per cent.” |
By
adding to paragraph (1) of sub-item (c)
a new subparagraph (c) as follows:—
|
“(c) Bath mats, cotton or containing a
mixture of fibres in which cotton predominates-------------------------------------------------- per lb.
| 2¼d. | 6d. | 6¾d. |
and ad val. | 22½ per cent. | 50 per cent. | 57½ per cent. |
And in respect of sub-paragraph (c)—
|
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-------------------------- per
lb.
| .04d. | .06d. | .06d. |
and ad val. | .6 per cent. | .6 per cent. | .6 per cent.” |
DIVISION
VI.—METALS AND MACHINERY. |
146.
By adding a new item 146 as follows:— |
“146.
Plates, prepared, for engravers and lithographers, viz.:—
|
(a)
Plates, zinc, prepared for process engravers--------------- ad
val.
| 10 per cent. | 20 per cent. | 27½ per cent. |
And in respect of sub-item (a)—
|
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.
| .5 per cent. | .5 per cent. | .5 per cent. |
(b)
Other------------------------------------------------------------ ad
val.
| Free | 10 per cent. | 10 per cent.” |
151.
By omitting the whole item and inserting in its stead the following item:—
|
“151 (a)
Flexible metal tubes; metal-cased tubes and pipes, not further manufactured
than plated polished or decorated ad
val.
| Free | 15 per cent. | 15 per cent. |
(b)
Water bore casings----------------------------------------- ad
val.
| 10 per cent. | 30 per cent. | 40 per cent. |
And in respect of sub-item (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.
| 1 per cent. | 1 per cent. | 1 per cent.” |
158.
By omitting the whole item and inserting in its stead the following item:—
|
“158. Wire netting------------------------------------------------------ per
ton
| Free | £5 | £5 |
And
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.
| 1 per cent. | 1 per cent. | 1 per cent.” |
The Schedule—continued.
Import Duties—continued.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
Division
VI.—Metals and Machinery—continued. |
170.
By omitting the whole of paragraph (2) of sub-item (b) and inserting in its stead the following paragraph:—
|
“(2) High speed crushing rolls delivering a
product of ½ inch or under; spare parts for cone crushers; electrically
operated ore or pulp samplers; jaw crushers delivering a product of ½ inch or
under; vibratory screening machines; ore weighing machinery, automatic; ore
samplers; ore feeders; ore conveyors, not including belting whether
incorporated in or forming part of the complete ore conveyor or imported
separately; ore belt distributors, not including belting whether incorporated
in or forming part of the complete ore belt distributor or imported
separately; stamper batteries (single or multiple stamps); ball mills; rod
mills; tube mills; pebble mills; Huntington mills; roller mills of the Empire
type; grinding pans; Chilean mills; steel balls for use in ball mills;
classifiers; pulp pumps used in conjunction with ore dressing machines;
thickeners; flotation machines; strakes; straking tables; jigs; vanners and
concentrating tables; oil and re-agent feeders; lime feeders; vacuum filters;
electrically operated filters; pressure filters; dryers; roasters; agitators;
clarifiers; gold precipitation equipment; sintering machines; blast furnaces;
bullion kettles; desilverizing kettles; bullion presses; cupelling furnaces;
retorting furnaces; refining furnaces------------------------------------------------ ad
val.
| 7½ per cent. | 22½ per cent. | 33¾ per cent. |
And in respect of paragraph (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.
| .8 per cent. | .9 per cent. | .9 percent.” |
174.
By omitting the whole of sub-paragraph (i) of paragraph (25) of sub-item (m).
|
By
omitting the whole of paragraph (153) of sub-item (m) and inserting in its stead the following paragraph:—
|
“(153) Bolt screwing and nut tapping
machines, combined, not including dies; nut tapping machines, not including
dies------- ad val.
| Free | 15 per cent. | 15 per cent.” |
176.
By omitting the whole of sub-item (i)
and inserting in its stead the following sub-item:—
|
“(I) Appliances of the kerbside pump type for
the retailing of petrol and parts of such appliances, including, when
incorporated in or forming part thereof, mechanical driving units and
apparatus for transmitting power from such driving units to the driven units------------------------ ad val.
| 47½ per cent. | 75 per cent. | 75 per cent.” |
The Schedule—continued.
Import Duties—continued.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
Division
VI.—Metals and Machinery—continued. |
176—continued. |
By adding
a new sub-item (p) as follows:—
|
“(P) Lathes,
precision, under 5½ inch centres for die and tool work, when the degree of
error in parallelism of the spindle and the bed does not exceed .0005 inch on
a length of bar equalling double the height of the centres, and the surfacing
slide produces a surface with a degree of error not exceeding .0008 inch per
12 inches—
|
(1) The value for duty of which does not
exceed £25 each ad val.
| 45 per cent. | 65 per cent. | 65 per cent. |
(2)
The value for duty of which exceeds £25 each—
|
The rate of duty shall be the rate under
paragraph (1) reduced by 1/11th of the British Preferential Tariff rate for
each £1 by which the value for duty exceeds £25, with minimum of----------- ad val.
| Free | 15 per cent. | 15 per cent.” |
177.
By omitting from sub-item (b)
the words:— |
“Tractors and tractor parts (but not including winches for
tractors whether incorporated in or forming part of the complete tractor or
imported separately) “and inserting in their stead the following words:—
|
“Tractors and tractor parts (but not including winches or
pneumatic rubber tyres and tubes, whether imported with the complete tractor or
otherwise)”.
|
By
omitting from paragraph (1) of sub-item (b)
the word “Tractors” and inserting in its stead the following words:—
|
“Tractors but not including the following when imported
therewith, viz:—tractor wheels and tractor wheel centres, for use with
pneumatic tyres”.
|
By
omitting the whole of sub-paragraph (b)
of paragraph (3) of sub-item (b)
and inserting in its stead the following sub-paragraphs:—
|
“(b)Tractor wheels and tractor wheel
centres, for use with pneumatic tyres, whether incorporated in or forming
part of a tractor or imported separately------------------------------------------------ ad
val.
| 25 per cent. | 42½ per cent. | 53¾ per cent |
or per lb. | 1d. | l½d. | 2d. |
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.
| .8 per cent. | .9 per cent. | .9 per cent. |
or per lb. | .04d. | .04d. | .04d. |
whichever is applicable. |
(c)
Other, but not including engine units and parts thereof ad val.
| Free | 12½ per cent. | 12½ per cent.” |
The Schedule—continued
Import Duties—continued.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
Division
VI.—Metals and Machinery—continued. |
178.
By omitting the whole of sub-item (d)
and inserting in its stead the following sub-item:—
|
“(d) Internal
combustion engines (other than marine engines and engines for motor
vehicles)—
|
(1) (a) Up to and including 50 horse-power
|
ad val.
| 35 per cent. | 55 per cent. | 65 per cent. |
And
in respect of sub-paragraph (a)—
|
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.
| .4 per cent. | .4 per cent. | .4 per cent. |
(b)Over 50 horse-power—the rate of duty
shall be the percentage rate under sub-paragraph (a)reduced by 1 for
each horse-power above 50 horsepower with minimum of ad val.
| Free | 15 per cent. | 15 per cent. |
For the purposes of this sub-item horse-power
shall be determined as prescribed by Departmental By-laws.”
|
181.
By omitting the whole of sub-paragraph (b) of paragraph (1) of sub-item (a) and inserting in its stead the
following sub-paragraphs:—
|
“(b)
Arc lamps n.e.i.; electric vacuum tubes n.e.i.; cathode ray oscilloscopes and
oscillographs; measuring and recording instruments not elsewhere specified------------------------------------------------------- ad
val.
|