CUSTOMS
TARIFF (No. 4.)
No.
12 of 1948.
An
Act relating to Duties of Customs.
[Assented to 27th April, 1948.]
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) 1948.
(2.) The Customs
Tariff 1933-1939, as amended by the Customs
Tariff 1948, by the Customs Tariff (No. 2) 1948 and by the Customs Tariff (No. 3) 1948, is in this Act referred to as the Principal Act.
(3.) Section one of the Customs Tariff (No. 3)
1948 is amended by omitting sub-section (4.)
(4.) The Principal Act, as amended by this Act, may
be cited as the Customs Tariff 1933-1948.
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
for imposition of duties.
3.The time for the imposition of duties of Customs
imposed by this Act is the nineteenth day of February, One thousand nine
hundred and forty-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.
THE SCHEDULE.
—
AMENDMENTS
OF THE SCHEDULE TO THE PRINCIPAL ACT. Section
2.
IMPORT DUTIES.
Tariff
Items. | British
Preferential Tariff. | Intermediate
Tariff. | General
Tariff. |
DIVISION
I.—ALE, SPIRITS, AND BEVERAGES. |
1. By omitting the whole item and inserting in its
stead the following item:—
|
“1. Ale and other beer, porter, eider and perry,
spirituous:—
|
(a) In containers not
exceeding one gallon* per
gallon
| 5s. 10d. | 9s. 1d. | 9s. 1d. |
(b) Otherwise------------------------------ per
gallon
| 5s. 4d. | 7s. 7d. | 7s. 7d. |
* Six reputed quarts or twelve reputed pints or
twenty-four reputed half-pints to be charged as one gallon.”
|
3. By omitting the whole of paragraph (2) of
sub-item (b) and inserting in
its stead the following paragraph:—
|
“(2) Other—
|
(a) When not exceeding the strength of proof per gallon
| 68s. 6d. | 71s. 6d. | 71s. 6d. |
(b) When exceeding the strength of proof per proof gallon
| 68s. 6d. | 71s. 6d. | 71s. 6d.” |
By omitting the whole of sub-item (i) and inserting in its stead the
following sub-item:—
|
“(i)
Other—
|
(1) When not exceeding the
strength of proof per gallon
| 75s. 6d. | 75s. 6d. | 76s. 8d. |
(2) When exceeding the strength
of proof per proof gallon
| 75s. 6d. | 75s. 8d. | 76s. 6d.” |
The Schedule—continued.
Import Duties—continued.
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:—
|
“18.
Tobacco, unmanufactured, n.e.i.----------------------------- per
lb.
| 12s. | 12s. | 12s.” |
20. By omitting
the whole item and inserting in its stead the following item:—
|
“20. Tobacco,
cut, n.e.i.—
|
(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.
| 15s. 8d. | .. | .. |
(b) Other --------------------------------------------------- per lb.
| 16s. 11d. | 17s. 11d. | 17s. 11d.” |
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—
|
(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.
| 15s. 5d. | .. | .. |
(b) Other ---------------------------------------------------- per lb.
| 16s. 8d. | 17s. 8d. | 17s. 8d.” |
22. By omitting the whole of
sub-item (a) (twice occurring)
and inserting in its stead the following sub-item:—
|
“(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 cut tobacco per lb.
| 31s. | .. | ..” |
DIVISION IV.—AGRICULTURAL PRODUCTS AND
GROCERIES. |
53. By omitting the whole of
sub-item (b) (twice occurring)
and inserting in its stead the following sub-item:—
|
“(b) Dates------------------------------------------------------------------ per
lb.
| 3d. | 3d. | 3d.” |
73. By omitting
the whole item and inserting in its stead the following item:—
|
“73. Matches and
Vestas of all kinds:—
|
(a) (1) Wax, in boxes containing 50 vestas
or less per
gross of boxes
| 6s. 10d. | 7s. 10d. | 7s. 10d. |
(2)
Wood, in boxes containing 70 matches or less ------------------------------------ per
gross of boxes
| 9s. 7d. | 10s. 6d. | 10s. 6d. |
(b) (1) Wax, in boxes containing over 50, but not exceeding
100 vestas per gross of boxes
| 13s. 8d. | 15s. 8d. | 15s. 8d. |
(2)
Wood, in boxes containing over 70, but not exceeding 140 matches per
gross of boxes
| 19s. 2d. | 21s. 4d. | 21s. 4d. |
The Schedule—continued.
Import Duties—continued.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
Division
IV.—-Agricultural Products and Groceries—continued. |
73—continued. (c)
(1) Wax, for each additional 50 vestas or portion of 50 vestas per box, an
additional duty---------------------- per
gross of boxes
| 6s. 10d. | 7s. 10d. | 7s. 10d. |
(2)
Wood, for each additional 70 matches or portion of 70 matches per box, an
additional duty per gross of boxes
| 9s. 7d. | 10s. 6d. | 10s. 6d. |
(d) N.E.I.------------------------ per
1,000 matches or vestas
| 1s. 1d. | 1s. 2½d. | 1s. 2½d. |
(e) When put up in boxes or in other form
for retail sale, unless the number of matches or vestas contained in each box
or other retail unit is printed or stamped thereon, in addition to the duties
set out in (a), (b), (o), (d) above per gross of boxes
| 2s. | 2s. | 2s. |
or per 1,000 matches or vestas | 3d. | 3d. | 3d. |
whichever rate is applicable.” |
DIVISION V. TEXTILES, FELTS AND FURS,
AND MANUFACTURES THEREOF, AND ATTIRE. |
130. By omitting the whole of
sub-item (a) and inserting in
its stead the following sub-item:—
|
“(a) Waterproofed by treatment with any substance—to be
dutiable at the rates which, were it not for the waterproofing treatment,
would otherwise apply under sub-item (b),
and, in addition per square yard
| 1d. | 1d. | 1d.” |
DIVISION VI.—METALS AND MACHINERY. |
174. By omitting
the whole of paragraph (12) of sub-item (m).
|
208. By omitting
the whole of sub-item (j). |
DIVISION
X—WOOD, WICKER, AND CANE. |
201. By omitting
the proviso to sub-item (l). |
DIVISION
XI.—JEWELLERY AND FANCY GOODS. |
320. 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) Otherwise—
|
(1) Up to and including
16 millimetres in width per
lineal foot
| ¼d. | ¼d. | ¼d. |
(2) Over 16
millimetres in width per
lineal foot
| 1d. | 1d. | 1d.” |
DIVISION
XIII.—PAPER AND STATIONERY. |
334. By omitting the whole of
sub-item (v) and inserting in its stead the following sub-item:—
|
“(v) Cards, playing, in sheet or
cut; boards in sheet form printed with designs for the backs of playing cards
|
per
dozen packs, or the equivalent of per dozen packs -----------------------------------------------------------
| 15s. | 18s. | 18s.” |
The Schedule—continued.
Import Duties—continued.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
Division
XIII.—Paper and Stationery—continued. |
334—continued. |
By omitting the
whole of sub-item (x) and inserting in its stead the following sub-item:—
|
“(x) Cigarette tubes, paper and papers— For
each 60 cigarette tubes------------------------------------
| 2d. | 2d. | 2d. |
For
each 60 cigarette papers or the equivalent of 60 cigarette papers-------------------------------------------------------
| 2d. | 2d. | 2d.” |
DIVISION
XVI.—MISCELLANEOUS. |
370. By omitting the whole item
and inserting in its stead the following item:—
|
“370.
(a) Articles imported by or
being the property of the Commonwealth not being for the purposes of trade
| Free | Free | Free |
(b) Articles imported by or being the
property of the Commonwealth other than those articles covered by sub-item (a) which, in the opinion of the
Minister on declaration by the Comptroller, it is in the national interest to
exempt from duty-------------------------------------------------------------------
| Free | Free | Free” |
371. By omitting the whole item
and inserting in its stead the following item:—
|
“371. Articles imported or
cleared from bond for the personal or official use of—
|
(a) the Governor-General or any member of
his family--------------------------------------------------------------
| Free | Free | Free |
(b) a member of the staff of the
Governor-General, provided that that member is not an Australian citizen--
| Free | Free | Free” |
371a. By omitting the whole item. |
372. By omitting the whole item
and inserting in its stead the following item:—
|
“372, Articles imported or
cleared from bond for the personal or official use of—
|
(a) a State Governor or any member of his family------------------------------------------------------------
| Free | Free | Free |
(b) a member of the staff of a State
Governor, provided that that member is not an Australian citizen -----------------------------------------------------------
| Free | Free | Free” |
373. By omitting the whole item
and inserting in its stead the following item:—
|
“373. (a) Articles imported or cleared from bond for the personal
or official use of—
|
(1)
the diplomatic representative in the Commonwealth of any foreign country -----------------------------------------------
| Free | Free | Free |
(2)
the High Commissioner in the Commonwealth of any part of the King’s dominions
-----------------------------------------------
| Free | Free | Free |
(3)
the official representative (not being a High Commissioner) in the Common
wealth of a part of the King’s dominions, being a citizen of that part -----------------------------------------------
| Free | Free | Free |
The Schedule—continued.
Import Duties—continued.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
Division
XVI.—Miscellaneous—continued. |
373—continued. |
“373. (a) Articles, &c.—continued.
|
(4) a
consular representative in the Commonwealth of any foreign country, provided
that that consular representative is a citizen of the country he represents
and is not otherwise engaged in any business, occupation or profession------
| Free | Free | Free |
(5) a
Trade Commissioner in the Common wealth of any British or foreign country,
provided that that Trade Commissioner is a citizen of the country he
represents and is not otherwise engaged in any business, occupation or
profession------
| Free | Free | Free |
(6) a
member of the staff of any person mentioned in paragraphs (1) to (5) (both
inclusive) of this sub-item, provided that that member is a citizen of the
country represented-----
| Free | Free | Free |
(7) a
member of the family of any person mentioned in the preceding paragraphs of
this sub-item--
| Free | Free | Free |
The
Minister may determine that the application of this sub-item in relation to
any country shall be conditional on that country granting freedom from
customs duty to the representatives of the Commonwealth holding corresponding
positions in that country, to their families, and to members of their staffs
(being Australian citizens)
|
(b) Articles imported or cleared from bond
for the official use of the representative in the Commonwealth of a British
or foreign country, not being a citizen of the country represented, and
declared as being for such official use, subject to the approval of the
Minister------------
| Free | Free | Free” |
393. By omitting
the whole of paragraph (1) of sub-item (d)
and inserting in its stead the following paragraph:—
|
“(1)
Having a running length not exceeding 2,400 yards per lb. or made from yarns
up to and including 24 lea but not including threads put up for household use
(other than in skeins) in quantities not exceeding 2 ounces; Blake, Welt and
Lockstitch threads ad val.
| 20 per cent. | 35 per cent. | 37½ per cent.” |
399. By omitting the whole item
and inserting in its stead the following item:—
|
“399. Fire brigade and life
saving appliances, n.e.i., as prescribed by Departmental By-laws ad val.
| Free | 10 per cent. | 10 per cent.” |
427. By adding a new sub-item (e) as follows:— |
“(e) Sculptures by Australian students
or Australian sculptors resident abroad for a period not exceeding seven
years-------------------------------------------------------------------
| Free | Free | Free” |