CUSTOMS
TARIFF (SOUTHERN RHODESIAN PREFERENCE).
No. 13 of 1941.
An Act
relating to Duties of Customs.
[Assented
to 7th April, 1941.]
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.
Commencement.
Incorporation
of Customs Act.
3. The Customs
Act 1901-1936 shall be incorporated and read as one with this Act.
Definitions.
4. In this Act, unless the contrary intention
appears—-
“British Preferential Tariff”, in
respect of any goods in relation to which the expression is used, means the
rate of duty for the time being set out opposite the tariff item or portion of
a tariff item covering those goods in the Schedule to the Customs Tariff and,
where that rate is proposed to be varied by any tariff proposal introduced into
the House of Representatives, means that rate as so proposed to be varied;
“Customs Tariff” means the Customs Tariff 1933-1939, and includes
that Act as amended from time to time and any Act passed in substitution for
that Act, or for that Act as so amended.
Imposition of duties.
5.—(1.) After the commencement of this Act, duties
of Customs at the rates specified in the column headed “Rate of duty” in the
Schedule to this Act shall be imposed on the goods specified in that Schedule
which—
(a)are the produce of
Southern Rhodesia; and
(b) are imported into Australia direct from Southern Rhodesia.
(2.) The duties of Customs imposed on any goods
by this Act shall be in lieu of the duties imposed on those goods under the
Customs Tariff.
Application
of duties.
6. The duties of Customs imposed by sub-section
(1.) of section five of this Act shall be charged, collected and paid to the
use of the King for the purposes of the Commonwealth on all goods subject to
those duties which are imported into Australia after the commencement of this
Act, or are imported into Australia before, and are not entered for home
consumption until after, the commencement of this Act.
Sec.
5. THE
SCHEDULE.
Tariff
Item. | Rate
of Duty. |
DIVISION II.-TOBACCO AND MANUFACTURES
THEREOF. |
19. (a) Tobacco, unmanufactured, entered to
be locally manufactured into tobacco other than fine cut tobacco suitable for
the manufacture of cigarettes— to be paid at the time of removal to the
factory—
|
(1) For the manufacture of
tobacco in which only imported tobacco leaf is used; for the manufacture of
tobacco containing 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—
|
(a) Unstemmed............................................................. per
lb.
|
(b)
Stemmed, or partly stemmed, or in strips .................. per
lb. (2) Otherwise—
|
(a) Unstemmed............................................................. per
lb.
| British
Preferential
|
(b)
Stemmed, or partly stemmed, or in strips .................. per
lb.
| Tariff
less 9d. |
(b)
Tobacco, unmanufactured, entered to be locally manufactured into cigarettes
or into fine cut tobacco suitable for the manufacture of cigarettes—to be
paid at the time of removal to the factory—
| per
lb. |
(1) For the manufacture of cigarettes in which only
imported tobacco leaf is used; for the manufacture of cigarettes containing
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—
|
(a)
Unstemmed ............................................................ per
lb.
|
(b)
Stemmed, or partly stemmed, or in strips .................. per
lb.
|
(2) Otherwise—
|
(a)
Unstemmed ............................................................ per
lb.
|
(b)
Stemmed, or partly stemmed, or in strips .................. per
lb.
|