Customs Tariff (Primage Duties) 1934 (Cth)

CUSTOMS TARIFF (PRIMAGE DUTIES).

No. 6 of 1934.

An Act relating to Primage Duties of Customs.

[Assented to 14th July, 1934.]

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.

1. This Act may be cited as the Customs Tariff (Primage Duties) 1934.

Incorporation.

2. The Customs Act 1901–1930 shall be incorporated and read as one with this Act.

Definitions.

3. In this Act, except where otherwise clearly intended—

“British Preferential Tariff” means the rates of duty set out in the Schedule to the Customs Tariffs 1933 in the column headed “British Preferential Tariff”;

“Item” means Tariff Item as set out in the Schedule to the Customs Tariffs 1933;

“the Schedule” means the Schedule to this Act.

Time of imposition of Primage Duties.

4.—(1.) The time of the imposition of the primage duties imposed by this Act, except in respect of goods in respect of which a later date is specified in the Schedule, is the fifth day of October, One thousand nine hundred and thirty-three, at nine o’clock in the forenoon, reckoned according to standard time in the Territory for the Seat of Government, and this Act shall be deemed to have come into operation at that time.

 

(2.) The time of the imposition of the primage duties imposed by this Act in respect of goods in respect of which a date later than the fifth clay of October, One thousand nine hundred and thirty-three is specified in the Schedule, is the later date so specified at nine o’clock in the forenoon, reckoned according to standard time in the Territory for the Seat of Government.

Imposition of duties.

5. In addition to the duties of Customs collected in accordance with any other law of the Commonwealth for the time being in force, primage duties are hereby imposed at the rates and on the goods specified in the Schedule (except such goods as are by or under the Schedule exempt from primage duty) as from the respective times specified in section four of this Act, and shall respectively be deemed to have been imposed at those times, and shall be charged, collected and paid to the use of the King for the purposes of the Commonwealth on all goods dutiable under the Schedule which are entered for home consumption after the times when those duties are respectively deemed to have been imposed.

Validation of collections.

6. All duties of Customs demanded or collected pursuant to the proposals for the imposition of primage duties introduced into the House of Representatives on the twenty-fifth day of February, One thousand nine hundred and thirty-two, and on the thirteenth day of October, One thousand nine hundred and thirty-two, as varied from time to time by proclamations made in accordance with those proposals, shall be deemed to have been lawfully imposed and lawfully demanded or collected.

Validation of proclamations.

7. All proclamations made by the Governor-General prior to the commencement of this Act exempting any goods from primage duty or adding to the list of goods upon which primage duty at the rate of four per centum is imposed, shall be deemed to have been lawfully made.

Validation of securities.

8. All securities required or given prior to the commencement of this Act that any goods will be used for any purpose specified in any proposal for the imposition of primage duties, shall be deemed to have been lawfully required or given.

Saving.

9.Nothing in this Act shall, on and after the first day of December, One thousand nine hundred and thirty-three, apply to any goods the produce or manufacture of the Dominion of New Zealand.

 

THE SCHEDULE.

 

1. Goods exempt from primage duty—

Goods covered by Items 51 (a), 100, 129 (a), 157, 158, 160 (a), 162, 163, 164, 165, 166, 167, 171, 285 (c), 320 (c) (2) (b), 334 (g) (2), 338 (c), 339, 368, 370, 371, 371a, 372, 373, 394 (a), 400, 401, 409, 410 (b) (1), 410 (c). 417 (b), 423, 424 (e) and 427 (a);

Agricultural and horticultural seeds not covered by any Item;

 

The Schedule—continued.

Agricultural horticultural and viticultural spraying and dusting materials and preparations to be used in the checking of plant and seed insect pests and of plant and seed diseases;

Annatto cheese cloth and rennet to be used in the cheese industry;

Bags sacks packs and bales for bran, chaff, potatoes, onions, ore, coal, corn, flour, sugar and wool;

Blue prints;

Books and periodicals imported by or for:—

Any public library including the Mitchell Library of New South Wales,

The National Library, Federal Capital Territory,

The libraries of the Universities of Sydney, Melbourne, Adelaide, Queensland, Western Australia and Tasmania,

State Parliamentary Libraries;

Bullion and specie;

Calico for use in the manufacture of bags of a size capable of holding at least forty-five pounds of flour;

Caustic soda and caustic potash for follmongering purposes;

Chemicals to be used in the recovery of metals by the flotation cyaniding and similar processes;

Cream separators and parts thereof;

Dips washes and drenches for live stock and materials for use in the manufacture of such dips washes and drenches;

Fauna for Zoological Gardens at Sydney, Melbourne, Brisbane, Adelaide, Perth and Hobart;

Fishing nets and netting for fishing and twine for the manufacture or repair of such nets or netting;

Garden and field spraying machines and spray pumps;

Hay presses;

Historical records, in print picture or manuscript, imported by or for public libraries, including the Mitchell Library of New South Wales;

Linseed—On and after 8th December, 1933;

Literature published by or issued under the authority of the League of Nations;

Machinery and parts thereof for use in the mining industry;

Manures and fertilizers;

Materials for use in the manufacture of agricultural horticultural and viticultural spraying preparations;

Materials for use in the manufacture of cornsacks floursacks and other sacks;

Milking machines and parts thereof;

Miners’ hats and caps ;

Nitrate of soda	for use as a fertilizer or in the manufacture of fertilizers;
Potash

Outside packages and outer coverings, including the sole containing package, containing solely goods exempt from primage duty;

Postage stamps;

Potato raisers diggers sorters and planters;

Rabbit poisons;

Rabbit and dingo traps;

Radium;

Rape seed for pasture purposes;

Rock phosphate;

Rock salt;

Sheep shearing machines and parts thereof;

Soda ash covered by Item 278 (a) (2) (a);

Stockinette for use in the manufacture of meat wraps;

Straw stackers;

Stud stock, viz.:—horses, cattle, donkeys, sheep, pigs and poultry;

Sub-surface packers for agricultural purposes;

Sulphur:

Tractors and parts thereof;

Vessels exceeding 500 tons gross register;

Water bore casings;

Water pipes to be used in the agricultural, dairying, grazing and mining industries;

Wire, iron and steel, of gauges (Imperial Standard Wire Gauge) Nos. 8 to 14 both inclusive;

Wool presses;

Works of art for national art galleries;

 

The Schedule—continued.

The following goods when admissible under the British Preferential Tariff:—

Goods covered by Items 174, 176 (j)—On and after 8th December, 1933, 178 (d) (2)—On and after 8th December, 1933, 178 (d) (3)—On and after 8th December, 1933, 178 (f) (1)—On and after 8th December, 1933, 178 (f) (2) (a)—On and after 8th December, 1933, 178 (f) (3) (a)—On and after 8th December, 1933, 179 (b) (1) to (5) inclusive, 179 (d) (1) (a)(1) (b) (when exceeding 175 horse-power)—On and after 8th December, 1933, 179 (d) (1) (a) (2)—On and after 8th December, 1933, 179 (d) (1) (a) (3)—On and after 8th December, 1933, 179 (d) (1) (a) (4) (b)—On and after 8th December, 1933, 179 (d) (1) (b) (2)—On and after 8th December, 1933, 179 (d) (1) (c) (3)—On and after 8th December, 1933, 179 (d) (1) (c) (4) (b)—On and after 8th December, 1933, 179 (d) (2) (a) (2) (when exceeding 12,750 k.v.a.)—On and after 8th December, 1933, 179 (d) (2) (b) (2) (when exceeding 1,275 k.v.a.)—On and after 8th December, 1933, 179 (d) (2) (c) (2)—On and after 8th December, 1933, 194 (a)—On and after 8th December, 1933, 194 (b) (1)—On and after 8th December, 1933, 219 (c), 278 (a) (2) (b), 294 (c)—On and after 8th December, 1933, 404, 404a and 415a;

Fuel oil and coal consumed in Australian waters;

Goods, not otherwise exempt from primage duty, for public hospitals; and

Any other goods which are from time to time exempted from primage duty by Proclamation made by the Governor-General acting with the advice of the Federal Executive Council and published in the Gazette;

2. Goods subject to primage duty at the rate of four per centum ad valorem:—

Goods covered by Items 55, 108 (a), 334 (c), 335, 344 and 419 (c);

Fibres for use in the manufacture of binder twine;

Outside packages and outer coverings, including the sole containing package, containing any goods subject to primage duty at the rate of four per centum ad valorem but not containing any goods subject to primage duty at the rate of five per centum or ten per centum ad valorem;

Power kerosene;

The following goods when admissible under the British Preferential Tariff which are not exempt from primage duty:—

Goods covered by Items 136 (f) (2) (first occurring), 358 (a) and 358 (b);

Covered cable and wire covered by Item 181 (a) (1);

Gelignite; blasting and dynamite gelatine;

Knitting machines and parts thereof;

The following goods when not admissible under the British Preferential Tariff which are not exempt from primage duty:—

Goods covered by Items 174, 176 (j)—On and after 8th December, 1933, 178 (d) (2)—On and after 8th December, 1933, 178 (d) (3)—On and after 8th December, 1933, 178 (f) (1)—On and after 8th December, 1933, 178 (f) (2) (a)—On and after 8th December, 1933, 178 (f) (3) (a)—On and after 8th December, 1933, 179 (b) (1) to (5) inclusive, 179 (d) (1) (a) (1) (b) (when exceeding 175 horse-power)—On and after 8th December, 1933, 179 (d) (1) (a) (2)—On and after 8th December, 1933, 179 (d) (1) (a) (3)—On and after 8th December, 1933, 179 (d) (1) (a) (4) (b)—On and after 8th December, 1933, 179 (d) (1) (b) (2)—On and after 8th December, 1933, 179 (d) (1) (c) (3)—On and after 8th December, 1933, 179 (d) (1) (c) (4) (b)—On and after 8th December, 1933, 179 (d) (2)(a) (2) (when exceeding 12,750 k.v.a.)—On and after 8th December, 1933, 179 (d) (2) (b) (2) (when exceeding 1,276 k.v.a.)—On and after 8th December, 1933, 179 (d) (2) (c) (2)—On and after 8th December, 1933, 194 (a)—On and after 8th December, 1933, 194 (b) (1)—On and after 8th December, 1933, 219 (c), 294 (c)—On and after 8th December, 1933, 404, 404a and 415a ;

Fuel oil and coal consumed in Australian waters;

Goods for public hospitals; and

 

The Schedule—continued.

Any other goods which are from time to time, by Proclamation made by the Governor-General acting with the advice of the Federal Executive Council and published in the Gazette, added to the list of goods upon which primage duty at the rate of four per centum is imposed;

3. Goods subject to primage duty at the rate of five per centum ad valorem:—

Goods covered by Items 106 (c), 147, 224, 231 (a) (2), 281 (l) (1), 392 (a) (1), 392 (a) (2), 392 (a) (3), 392 (a) and 435, which are not subject to primage duty at the rate of four per centum ad valorem or exempt from primage duty;

Iron and steel boiler tubes;

Jute fibre;

The following goods when admissible under the British Preferential Tariff which are not subject to primage duty at the rate of four per centum ad valorem or exempt from primage duty:—

Goods covered by the following Items, viz.:—

2,	59,	105 (a)(1) (b),
4,	60,	105 (aa) (2),
5,	61,	105 (f) (1),
6 (b) (as to deferred duty),	62,	105 (f) (2),
	63 (a),	105 (f) (4),
7,	64 (a),	105 (f) (5),
8,	65,	105 (g),
9,	67,	105 (h)(1),
10,	68,	105 (h) (2) (a),
11,	69 (c),	105 (j) (1),
16,	70,	105 (j) (2) (b),
17,	71,	106 (d) (2),
27,	72,	106 (e) (2),
28,	74,	106 (e) (3),
29,	75,	106 (f) (2),
30,	76,	106 (f) (3),
31,	78 (d),	107—Up to and including 3rd November, 1933,
33,	78 (e),
36	78 (f),
37,	78 (g),	107 (a)—On and after 4th November, 1933,
38,	78 (h) (1),
39,	78 (h) (3),
40,	79,	108 (b),
41,	80,	109,
42,	81,	110,
44 (b) (2),	82 (a),	111,
44 (c) (2),	82 (b),	112 (a),
44 (c) (3),	82 (c),	112 (b) (2),
44 (d),	82 (d),	113 (a),
44 (e)	82 (b),	114 (b),
44 (f),	82 (f),	114 (c),
46,	82 (g),	114 (d),
47,	82 (h),	114 (e),
49,	83,	114 (f),
50,	84,	114 (g),
51 (c) (2),	85,	114 (h),
51 (e),	87 (a),	115,
52,	88,	116,
53 (a),	89 (b),	117,
53 (c),	91 (b),	118 (b),
53 (d),	93,	118 (c),
54,	94,	119,
56 (e),	96 (b),	120 (a),
56 (c),	97,	120 (aa),
57 (b),	98,	120 (b),
57 (c),	99,	120 (c) (1)(b),
57 (d),	101,	120 (e),
58 (a),	102,	121 (a),
58 (c),	103 (a),	122,
58 (d),	104,	123,

 

The Schedule—continued.

Items—continued.

124,	179 (c),	187 (d),
126 (b),	179 (d) (1) (a) (1) (a),	188,
130 (a),	179 (d) (1) (a) (1) (b) (when not exceeding 175 horsepower),	190,
131,		191,
133,		192,
136 (a),		194 (b) (2),
136 (b),	179 (d) (1) (a) (3) (a)—Up to and including 3rd November, 1933,	194 (c),
136 (c),		197 (a),
136 (d),		199,
136 (e),		200,
136 (f) (1),	179 (d)(1) (a) (4) (a)—On and after 4th November, 1933,	201,
136 (f) (2) (as to deferred duty),		203,
		204 (b),
136 (g),	179 (d) (1) (b) (1),	206,
137 (a) (2),	179 (d) (1) (c) (1),	208 (a),
137 (b),	179 (d) (1) (c) (2),	208 (c),
138,	179 (d) (1) (c) (3) (a)—Up to and including 3rd November, 1933,	208 (d),
139,		208 (e),
140,		209,
141,		210 (a),
143,	179 (d) (1) (c) (4) (a)—On and after 4th November, 1933,	211,
144 (a),		213,
144 (b),		215—Up to and Including 3rd November, 1933,
146,	179 (d) (1) (d),
148 (a),	179 (d) (2) (a) (1),
152 (a) (2),	179 (d) (2) (a) (2) (when not exceeding 12,750 k.v.a.),	215 (b)—On and after 4th November, 1933,
152 (a) (3),
152 (b),
152 (c),	179 (d) (2) (b) (1),	216 (b),
153,	179 (d) (2) (b) (2) (when not exceeding 1,275 k.v.a.),	219 (a),
154,		219 (b),
155,		222,
156 (b),	179 (d) (2) (c) (1),	225,
159 (b),	179 (d) (2) (d),	226,
161 (a),	179 (d) (3) (a),	227 (a) (as to tallow only),
161 (b) (1),	179 (d) (3) (c) (as to deferred duty),
161 (b) (2),		227 (b),
161 (c),	179 (d) (4),	228 (d),
170 (a) (1),	179 (d) (5),	229 (f) (2),
170 (a) (2) (a),	179 (f),	229 (h) (1),
170 (a) (2) (b),	180 (a) (2),	229 (h) (2),
170 (b),	180 (b) (1),	230,
170 (c),	180 (b) (2) (b),	231 (b) (1),
170 (d),	180 (c),	231 (b) (2),
172 (b),	180 (d),	231 (c),
173 (a),	180 (e),	231 (d),
176 (c),	180 (f),	231 (e),
176 (d),	180 (g),	231 (f),
176 (e),	180 (h),	231 (g),
176 (f),	180 (i),	231 (h),
176 (h),	180 (j),	232 (a),
176 (i),	180 (k),	232 (b),
177 (a),	180 (l),	232 (c),
178 (b),	180 (m),	233,
178 (c),	180 (n),	234,
178 (d) (1),	181 (aa),	235,
178 (e),	181 (b),	237 (c),
178 (f) (2) (b)—On and after 4th November, 1933,	181 (c),	239,
	182,	240,
	184,	241 (b),
178 (f) (3) (b)—On and after 4th November, 1933,	185,	241 (c);
	186 (as to deferred duty),	242 (b) (as to deferred duty),
			179 (a),	187 (b),	242 (c),
179 (b) (7),	187 (c),	242 (f),

 

The Schedule—continued.

Items—continued.

242 (g),	286 (c),	328,
244 (b),	289 (a),	329,
244 (c),	289 (b),	330,
249 (b),	290 (c),	331 (b) (2) (a),
250 (b),	290 (e),	331 (c),
250 (c),	291 (c) (2),	332 (a),
250 (e),	291 (d),	332 (b),
250 (f),	291 (f) (2),	332 (c),
251 (a),	291 (f) (3),	332 (e),
251 (c),	291 (h),	332 (f),
252,	291 (i) (2),	332 (g),
254 (b),	291 (j),	333,
255,	291 (k),	334 (f) (1) (as to deferred duty),
256,	291 (l),
257,	291 (m),	334 (f) (2),
258,	291 (n),	334 (g) (1) (a),
259,	292,	334 (g) (3),
262 (b) (2),	293 (b),	334 (i),
262 (c),	293 (c),	334 (j) (as to blotting paper only),
262 (d),	294 (a),
262 (e),	294 (b),	334 (l) (2),
262 (f),	295,	334 (l) (3),
264 (a),	296,	334 (m) (1),
264 (b),	297,	334 (n),
264 (c),	298 (b),	334 (o) (1),
264 (d) (1),	299,	334 (o) (4),
265,	300 (a),	334 (q),
266 (a),	300 (b),	334 (s),
206 (b),	300 (c),	334 (t),
266 (c),	300 (d),	334 (u),
267 (a),	300 (e),	336 (b),
268,	300 (g),	337 (b),
269 (b),	300 (h),	338 (a),
269 (c),	300 (i),	340,
270,	300 (j),	341,
271,	301 (d),	342,
272,	302,	343,
273,	303,	346 (d),
275 (b),	304,	346 (e),
276,	305,	346 (f),
277,	306,	352 (a) (1),
278(a) (1),	318 (a) (1),	352 (a) (4),
278 (b),	318 (a) (2),	352 (b),
278 (c),	318 (a) (4) (a),	353,
279 (a) (as to deferred duty),	319 (a) (1),	354 (a),
	319 (a) (2),	355,
279 (b),	319 (a) (3)—Up to and including 3rd November, 1933,	356,
280 (b),		357,
280 (d) (1),		359 (b),
281 (a),	319 (a) (4)—On and after 4th November, 1933,	359 (c),
281 (b),		359 (d) (1),
281 (c),		359 (d) (2),
281 (d),	319 (a) (5) ,	359 (d) (3),
281 (e),	319 (a) (6)—Up to and including 3rd November, 1933,	359 (b),
281 (f),		359 (f) (1),
281 (g),		359 (f) (2),
281 (h),	319 (b) (1),	359 (f) (3),
281 (l) (2),	320 (b),	359 (f) (5),
281 (m),	322,	359 (f) (7),
281 (n),	323 (b),	359 (f) (8),
281 (o),	324 (a),	359 (f) (9),
283,	324 (c),	359 (g) (1),
284 (b),	324 (d),	359 (g) (2),
285 (a),	325,	359 (g) (3),
286 (b),	326,	359 (g) (4),

 

The Schedule—continued.

Items—continued.

359 (g) (5),	376 (c),	397 (b),
359 (g) (6) (a)—Up to and including 3rd November, 1933,	376 (d),	397 (c),
	376 (f),	397 (f),
	376 (a),	398,
359 (g) (7)—Up to and including 3rd November, 1933,	330 (a) (1),	402,
	381 (b),	410 (b) (3),
	381 (c),	410 (d),
359 (g) (8)—Up to and including 3rd November, 1933,	381 (e),	411,
	384 (a),	419 (b),
	385,	419 (d),
360,	386,	420,
363,	388 (b),	422 (a),
364,	390 (a),	424 (a),
365 (a),	391,	424 (b) (1),
365 (b),	392 (a) (4),	424 (d),
365 (c),	392 (c),	425,
365 (d),	392 (d),	426 (b),
374 (b),	392 (e),	427 (c),
374 (c),	392 (f) (1),	428,
374 (d) (1),	393 (a),	429,
374 (d) (3),	393 (d),	430,
375 (b),	394 (b),	431,
375 (c),	394 (c),	432 (a),
376 (a),	394 (d),	432 (b), and
378 (b),	397 (a),	433; and

Any other goods which are from time to time, by Proclamation made by the Governor-General acting with the advice of the Federal Executive Council and published in the Gazette, added to the list of goods upon which primage duty at the rate of live per centum is imposed; and

4. Goods subject to primage duty at the rate of ten per centum ad valorem—

All goods whatsoever, which are not, in pursuance of the foregoing provisions of this Act—

(i) exempt from primage duty;

(ii) subject to primage duty at the rate of four per centum ad valorem; or

(iii) subject to primage duty at the rate of five per centum ad valorem.

For the purposes of determining the rate of duty applicable under this Act to any goods to which Items 168 (b) (1), 179 (b) (6), 179 (e), 332 (d) or 376 (e) apply, the goods shall be deemed to be covered by the Item which determines, for the purposes of the Customs Tariffs