Customs Tariff (No. 5) 1939 (Cth)

Case
No judgment structure available for this case.

CUSTOMS TARIFF (No. 5).

No. 59 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. 5) 1939.

(2.) Section one of the Customs Tariff (No. 4) 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, by the Customs Tariff (No. 3) 1939, and by the Customs Tariff (No. 4) 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 twenty-third 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 duties of Customs imposed by this Act in respect of which a date later than the twenty-third day of September, One thousand nine hundred and thirty-nine is specified in the Schedule to this Act, is the later date so specified, at nine o’clock in the forenoon, reckoned according to standard time in the Australian Capital Territory.

   

Sec. 2. THE SCHEDULE.

  

AMENDMENTS OF THE SCHEDULE TO THE PRINCIPAL ACT.

 

IMPORT DUTIES.

Tariff Items.

British Preferential Tariff.

Intermediate Tariff.

General Tariff.

DIVISION V.—TEXTILES, FELTS AND FURS, AND MANUFACTURES THEREOF, AND ATTIRE.

105. By omitting the whole of sub-paragraphs (b) and (c) of paragraph (1) of sub-item (a) and inserting in their stead the following sub-paragraph:—

(b)Cotton piece goods and piece goods containing a mixture of fibres in which cotton predominates, weighing more than 4 ounces per square yard but less than 18 ounces per square yard, of types which either as imported or when further processed are principally used for manufacture into men’s or boys’ overcoats (other than dustcoats) coats vests trousers knickers (not being underwear) aprons or overalls, (excepting piece goods enumerated in sub-items (aa) and (f) and piece goods ordinarily used as linings or interlinings)—

per lb.

4d.

11d.

1s. 1d.

and ad val.

30 per cent.

50 per cent.

50 per cent.

And in respect of sub-paragraph (b)

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-------------------------- ad val.

.8 per cent.

.8 per cent.

.8 per cent.”

DIVISION VI.—METALS AND MACHINERY.

176. By omitting the whole of paragraph (3) of sub-item (e) and inserting in its stead the following paragraph:—

“(3) Washing machines—

(a) the value for duty of which does not exceed £600 each-- ad val.

25 per cent.

42½ per cent.

53¾ 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.

.8 per cent.

.9 per cent.

.9 per cent.

(b) the value for duty of which exceeds £600 each—the rate of duty shall be the rate under sub-paragraph (a) reduced by l/125th of the British Preferential Tariff rate for each £1 by which the value for duty exceeds £600, with minimum of ad val.

Free

15 per cent.

15 per cent.”

By adding a new sub-item (q) as follows:—

“(q) Hydro-extractors-------------------------------------------------- ad val.

25 per cent.

42½ per cent.

52½ per cent.

And in respect of sub-item (q)—

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.”

 

The Schedule—continued.

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

Intermediate Tariff.

General Tariff.

Division VI.—Metals and Machinerycontinued.

180. By omitting the whole of paragraph (5) of sub-item (e) and inserting in its stead the following paragraph:—

“(5) Rheostats, potentiometers, variable resistances, volume controls and tone controls of types incorporated in wireless receivers--- each

4d.

6¾d.

6¾d.

And in respect of paragraph (5)—

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----------------------- each

.06d.

.06d.

.06d.”

181. By omitting the whole of sub-paragraph (a) of paragraph (1) of sub-item (b) and inserting in its stead the following sub-paragraph:—

“(a) Copper wire (in round, square or other shapes) including stranded or twisted copper wire, whether plain or tinned (but not including weatherproof braided aerial cable prescribed by Departmental By-laws under sub-paragraph (d) of this sub-item), viz.:—

When covered with cotton only, the covering being impregnated; when covered with paper only or with paper and cotton only, the covering being either impregnated or not----- ad val.

20 per cent.

37½ per cent.

45 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.

.3 per cent.

.3 per cent.

.3 per cent.”

193. By omitting the whole item and inserting in its stead the following item:—

“193. Capsules, metallic, for bottles--------------------------------- ad val.

35 per cent.

55 per cent.

60 per cent.

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.

.4 per cent.

.4 per cent.

.4 per cent.”

DIVISION XIII.—PAPER AND STATIONERY.

334. By omitting the whole of paragraph (2) of sub-item (c). By omitting the whole of sub-item (f) and inserting in its stead the following sub-item:—

“(f) Irrespective of size or shape but not ruled or printed in any way, viz.;—

Coated printing paper; glazed imitation parchment; printing paper n.e.i.; writing and typewriting paper not including duplicating paper—

(1) In rolls less than 13 inches in width; in sheets less than 21 inches in length or less than 16½ inches in width--------------------------------------------- ad val.

30 per cent.

50 per cent.

55 per cent.

 

The Schedule—continued.

Import Duties—continued.

Tariff Items.

British Preferential Tariff.

Intermediate Tariff.

General Tariff.

Division XIII.—Paper and Stationery—continued.

334—continued.

“(f)—continued.

(1)—continued.

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

ad val.

.4 per cent.

.4 per cent.

.4 per cent.

(2) In rolls not less than 13 inches in width; in sheets not less than 21 inches in length and not less than 16½ inches in width—

(a) As prescribed by Departmental By-laws---------------------------------- per ton

Free

£4

£4

(b) Other than paper prescribed by Departmental By-laws under sub-paragraph (a)

per ton

£3 10s.

£7 10s.

£8

And in respect of subparagraph (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

per ton

2s. 9d.

2s. 9d.

2s. 9d.”

DIVISION XIV.—VEHICLES.

359. By adding as on and after 7th December, 1940, to paragraph (4) of sub-item (d) after “Bumper Bars,” the following, viz., “Radiator Assemblies,”.

By adding a new sub-item (j) as follows:—

“On and after 7th December, 1940

(j) Radiator assemblies when imported for use as original equipment of any goods covered by sub-item (d) of Item 359----------------------------------- per assembly

£1 5s.

£2

£2

And in respect of sub-item (j)—

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 assembly

2.4d.

2.4d.

2.4d.

Radiator assemblies include the radiator core, upper and lower tanks, side members, anchorages, inlet and outlet sections, overflow pipe, baffle and filler neck but do not include the shell, filler cap or drain cock.”

Actions
Download as PDF Download as Word Document


Cases Citing This Decision

0

Cases Cited

0

Statutory Material Cited

0