CUSTOMS
TARIFF (No. 5).
No.
92 of 1948.
An Act relating to Duties of
Customs.
[Assented
to 21st December, 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. 5) 1948.
(2.) The Customs Tariff 1933–1939*, as amended by
the Customs Tariff 1948 , by the Customs Tariff (No. 2) 1948‡ by the Customs
Tariff (No. 3) 1948§ and by the Customs Tariff (No. 4) 1948||, is in this Act referred to as the Principal Act.
(3.) Section one
of the Customs Tariff (No. 4) 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
of imposition of duties.
3.—(1.) The time of the imposition of the duties of
Customs (not being duties of Customs the time of the imposition of which is
fixed by the next succeeding sub-section) imposed by this Act is the ninth day
of September, 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.
(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 eighth day
of September, One thousand nine hundred and forty-eight, 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 Proclamation.
4.—(1.) Every Proclamation issued on or after the
eighth day of September, One thousand nine hundred and forty-eight, and prior
to the date on which this Act receives the Royal Assent, applying or varying
the application of 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 Principal Act 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.
——
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. |
13. By omitting the
whole of sub-item (b) and
inserting in its stead the following sub-item:—
|
“(b)
Containing more than 35 per cent, and up to and including 40 per cent, of
proof spirit—in addition to the rates under sub-item (a) for each 1 per cent, or part thereof of proof spirit
over 35 per cent.-- per gallon
| 9d. | 1s. | 1s.” |
The Schedule—continued.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
DIVISION IV.—AGRICULTURAL
PRODUCTS AND GROCERIES. |
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. 2½d. | 7s. 2½d. | 7s. 2½d. |
(2) Wood, in
boxes containing 70 matches or less----------------------- per
gross of boxes
| 8s. 8½d. | 9s. 7½d. | 9s. 7½d. |
(b) (1) Wax, in boxes containing
over 50, but not exceeding 100 vestas
|
per
gross of boxes | 12s. 5d. | 14s. 5d. | 14s. 5d. |
(2)
Wood, in boxes containing over 70, but not exceeding 140 matches
|
per
gross of boxes | 17s. 5d. | 19s. 7d. | 19s. 7d. |
(c) (1) Wax, for each additional 50
vestas or portion of 50 vestas per box, an additional duty per gross of boxes
| 6s. 2½d. | 7s. 2½d. | 7s. 2½d. |
(2) Wood, for
each additional 70 matches or portion of 70 matches per box, an additional
duty per gross of boxes
| 8s. 8½d. | 9s. 7½d. | 9s. 7½d. |
(d) N.E.I.------------------------- per 1,000
matches or vestas
| 1s. | 1s. 1½d. | 1s. 1½d. |
(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), (c), (d) above per gross of boxes
| 2s. | 2s. | 2s. |
or per 1,000 matches or vestas whichever rate is
applicable.”
| 3d. | 3d. | 3d. |
DIVISION
V.—TEXTILES, FELTS AND FURS, AND MANUFACTURES THEREOF AND ATTIRE. |
105. By omitting from sub-item (m) the words “Linen piece goods” and
inserting in their stead the words “Linen piece goods and piece goods
containing a mixture of fibres in which linen predominates (excepting piece
goods enumerated in sub-items (aa),
(d) (1), (d) (3) and (f))”.
|
113. By omitting the whole of sub-item (b) and inserting in its stead the
following sub-item:—
|
“(b)
N.E.I., including mittens—
|
(1) Astrakhan
and wool------------------------------- ad
val.
| Free | 12½ per cent. | 22½ per cent. |
(2) Other--------------------------------------------------- ad
val.
| 22½ per cent. | 35 per cent. | 45 per cent.” |
120. By omitting the whole of paragraph (4) of
sub-item (c) and inserting in
its stead the following paragraph:—
|
“(4) Towelling, cotton or linen or cotton and linen,
in the piece not defined for cutting up, of a class or kind not commercially
manufactured in Australia, for use in the manufacture of art needlework, as
prescribed by Departmental By-laws
|
ad
val. | Free | 17½ per cent. | 17½ per cent.” |
By omitting from paragraph (1) of sub-item (d) the words “Items 105 (aa), (d)
(I) and (f)” and inserting in
their stead the words “Items 105 (aa),
105 (d) (1), 105 (d) (3) and 105 (f)”.
|
The Schedule—continued.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
Division
V.—Textiles, Felts and Furs, and Manufactures thereof, and Attire—continued. |
20—continued. By omitting the whole of paragraph (2) of sub-item (d) and inserting in its stead the
following paragraph:— “(2) Linen;
made from piece goods containing a mixture of fibres in which linen
predominates (excepting piece goods enumerated in Items 105 (aa), 105 (d) (1), 105 (d)
(3) and 105 (f))--------------------------------------------------------------- ad
val.
| 5 per cent. | 22½ per cent. | 22½ per cent.” |
22. By omitting the whole of sub-item (c) and inserting in its stead the
following sub-item:—
|
“(c)
Cotton cloths and material cut into shape therefor, not being felt,
impregnated with oil or fatty matter and finely divided mineral matter, of a
type used for polishing metalware and glassware
|
ad
val. | 12½ per cent. | 27½ per cent. | 45 per cent.” |
DIVISION VI.—METALS
AND MACHINERY. |
74. By omitting the whole of paragraph (45) of
sub-item (x). By omitting the
whole of sub-item (y).
|
76. By omitting the whole of sub-item (c) and inserting in its stead the
following sub-item:— “(c)
Machines and machinery, metal working— (1) Hand and
breast drills------------------------------ ad
val.
| 17½ per cent. | 35 per cent. | 47½ per cent. |
(2) Drilling
machines n.e.i., grinding machines n.e.i., lathes n.e.i., planing and shaping
machines (combined) n.e.i.---------------------------------------------------- ad
val.
| 27½ per cent. | 45 per cent. | 57½ per cent.” |
19. By omitting the whole of sub-item (c). By
adding a new sub-item (g) as
follows:—
|
“(g) Carpenters’ braces---------------------------------------- ad
val.
| 17½ per cent. | 25 per cent. | 37½ per cent.” |
DIVISION
VII.-OILS, PAINTS, AND VARNISHES. |
29. By omitting from paragraph (2) of sub-item (b) the words “and Residual Oil ” and
inserting in their stead the words “residual oil , and residual oil enriched
with a distillate from crude petroleum”.
|
DIVISION
IX.—DRUGS AND CHEMICALS. |
69. By omitting the whole of sub-item (d) and inserting in its stead the
following sub-item:—
|
“(d) Nicotine and rotenone spraying
preparations; liquid hydrocyanic acid gas, as prescribed by Departmental
By-laws-----
| Free | Free | Free” |
DIVISION
XI—JEWELLERY AND FANCY GOODS. |
15. By omitting the words “Combined Bracelets and
Watches;”.
|
19. By omitting the whole of paragraph (3) of
sub-item (a) and inserting in
its stead the following paragraph:— “(3) Matrices for use in connexion with the
manufacture of talking machine records—
|
(a) Stamping matrices----------------------------- ad val.
| 30 per cent. | 57½ per cent. | 57½ per cent. |
(b) Other matrices----------------------------------- ad
val.
| Free | 12½ per cent. | 12½ per cent.” |
The Schedule—continued.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
DIVISION XVI.—MISCELLANEOUS. |
373. By adding a new sub-item (c) as follows:— |
“(c) Articles imported by or purchased
in bond for the official use of the United Nations Organization or a
Specialized Agency of the United Nations Organization--------------------------------
| Free | Free | Free” |
By adding a
new sub-item (d) as follows:—
|
“(d)Articles imported by or purchased in bond for the personal or official
use of the Secretary-General or an Assistant Secretary-General of the United
Nations Organization or the Executive Head or an Assistant Executive Head of
a Specialized Agency of the United Nations Organization or a member of the
family of any person mentioned in this sub-item-----------------------------------
| Free | Free | Free “ |
By adding a
new sub-item (e) as follows:—
|
“(e) Furniture and effects of an
Official of the United Nations Organization or a Specialized Agency of the
United Nations Organization provided importation is made at the time such
official first takes up post in Australia--------------------
| Free | Free | Free” |
380. By omitting the whole of sub-item (b) and inserting in its stead the
following sub-item:—
|
“(b)
Vacuum cleaners, viz.:—
|
(1) Household electrically
operated of the outside bag and inside bag or barrel types each.
| 20s. | 20s. | 30s. |
and
ad val. | .. | 17½ per cent. | 17½ per cent. |
or ad val. | 20 per cent. | 37½ per cent. | 47½ per cent. |
whichever rate returns the higher
duty. |
(2) Parts of
household electrically operated vacuum cleaners of the outside bag and inside
bag or barrel types ad val.
| 20 per cent. | 37½ per cent. | 47½ per cent. |
(3)
Other vacuum cleaners, including parts thereof ad val.
| Free | 17½ per cent. | 17½ per cent.” |
404. By omitting the whole item. |
404a.
By omitting the whole item. |
408.
By omitting from paragraph (1) of sub-item (b)
(second time occurring) the item “144 (b)
(1) (a)” and inserting in its stead
“144 (e) (1)”.
|
416a.
By omitting the whole item. |
434. By omitting the whole item. |
440. By adding a new item 449 as follows:— |
“449. (a) Materials and manufactures for use in
the manufacture or repair of goods within the Commonwealth, or for use in the
development of an Australian industry or of the natural resources of
Australia, or for use in public hospitals or public educational institutions,
or for use by public utilities established under Commonwealth or State law
and not being conducted for private gain, or for other essential purposes,
viz.:—
|
(1) Being of a class or kind not commercially
produced or manufactured in Australia, as prescribed by Departmental By-laws
ad val.
| Free | 12½ per cent. | 12½ per cent. |
The Schedule—continued.
Tariff Items. | British Preferential
Tariff. | Intermediate Tariff. | General Tariff. |
Division
XVI.—Miscellaneous—continued. |
149—continued. |
(a)—continued.
|
(2)
Being of a class or kind not commercially produced or manufactured in
Australia or the United Kingdom, as prescribed by Departmental By-laws-----------
| Free | Free | Free |
(b) Goods of the classes
which may be prescribed by Departmental By-laws under sub-item (a) or under Items 103 (b), 228 (a) (1) or 229 (h)
(3), but which are for such use as in the opinion of the Minister does not
justify the application of the rates of duty operating under such sub-item or
items, as prescribed by Departmental By-laws
|
ad
val. | 5
per cent. | 17½
per cent. | 17½
per cent.” |