CUSTOMS.
No. 85 of 1936.
An Act to amend section one hundred and fifty-one a of the Customs Act 1901–1935 and to insert in that Act a new section one hundred and fifty-one b.
[Assented to 7th December, 1936.]
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 Act 1936.
(2.) The Customs Act 1901–1935 is in this Act referred to as the Principal Act.
(3.) The Principal Act, as amended by this Act, may be cited as the Customs Act 1901–1936.
Conditions relating to application of Preferential Tariff.
2. Section one hundred and fifty-one a of the Principal Act is amended—
(a) by omitting from sub-section (1.) the words “, whether passed before or after the commencement of this section,” and inserting in their stead the words “(whether passed before or after the commencement of this section) which specifies in respect of any goods rates of duties of Customs lower than the Intermediate Tariff in respect of those goods,”;
(b) by omitting sub-section (4.) and inserting in its stead the following sub-section:—
“(4.) The provisions of this section shall apply, mutatis mutandis, in relation to goods which are imported from any country in respect of which a Customs Tariff within the meaning of sub-section (1.) of this section applies, in like manner as they apply in relation to goods imported from the United Kingdom,”; and
(c) by adding at the end thereof the following sub-section:—
“(10.) In this section, ‘Intermediate Tariff’ means the rates of duty set out in the column headed ‘Intermediate Tariff’ in the schedule to any Act imposing duties of Customs, in respect of goods in relation to which the expression is used.”.
3. After section one hundred and fifty-one a of the Principal Act the following section is inserted:—
Conditions relating to application of Intermediate Tariff.
“151b.—(1.) Where the Governor-General, in pursuance of any power conferred by any other Act, by proclamation declares that the Intermediate Tariff shall apply to such goods specified in the proclamation as are the produce or manufacture of the country specified in the proclamation, those goods shall be deemed to be the produce or manufacture of that country if they are produced or manufactured as prescribed or if such conditions as are prescribed are complied with in respect of those goods, and they are not goods to which, by reason of their compliance with the conditions prescribed by this Act or otherwise for the application of rates of duty lower than the Intermediate Tariff, such lower rates of duty apply.
“(2.) In this section, ‘Intermediate Tariff’ means the rates of duty set out in the column headed ‘Intermediate Tariff’ in the schedule to any Act imposing duties of Customs, in respect of goods in relation to which the expression is used.”.
Overview
The Customs Act 1936 was enacted by the Parliament of Australia to address specific conditions related to the application of preferential and intermediate tariff rates for imported goods. This Act amends the Customs Act 1901–1935, which is referred to as the Principal Act in this new legislation. The primary objective of this Act is to refine and clarify the application of tariff rates, particularly those that are lower than the Intermediate Tariff, ensuring that they are correctly applied to goods from specified countries, including those from the United Kingdom. This amendment was intended to ensure a more accurate and equitable application of tariff rates on imported goods, aligning with the broader economic and trade policies of the time.
Scope and Application
The Customs Act 1936 applies to goods imported into Australia, specifically those subject to the Intermediate Tariff as declared by the Governor-General under the authority of another Act. This Act amends the Customs Act 1901–1935, referred to as the Principal Act, by modifying section one hundred and fifty-one a to specify that the provisions apply to goods imported from any country with a Customs Tariff, similar to those from the United Kingdom, and by clarifying the meaning of "Intermediate Tariff." Additionally, the Act introduces section one hundred and fifty-one b, which allows the Governor-General to declare that certain specified goods are deemed to be the produce or manufacture of a particular country if they meet prescribed conditions, thereby applying the Intermediate Tariff to those goods. This Act extends to the entire Commonwealth of Australia and does not explicitly state any exclusions or exemptions, although the application of the Intermediate Tariff is contingent upon the proclamation by the Governor-General and compliance with specified conditions. The scope and application of this Act may be further defined or restricted through subordinate instruments issued under the authority of another Act.
Key Provisions
The Customs Act 1936 introduces several key provisions to amend the Customs Act 1901–1935, now referred to as the Principal Act. Section 1(2) clarifies that the Principal Act can be cited as the Customs Act 1901–1936 after the amendments by this Act. The most significant amendments are found in section 2, which modifies section one hundred and fifty-one a of the Principal Act to refine the conditions under which preferential tariffs apply to imported goods. Specifically, sub-section (1) now applies to goods with duty rates lower than the Intermediate Tariff, and sub-section (4) extends the application of these provisions to goods imported from countries with applicable customs tariffs. Additionally, a new sub-section (10) defines 'Intermediate Tariff' as the rates set out in the relevant schedule of any customs duties Act. Following this amendment, section 3 introduces a new section 151b, which stipulates conditions for the application of the Intermediate Tariff to goods that are the produce or manufacture of specified countries, provided they meet the prescribed conditions.
The Act imposes certain obligations on entities importing goods that may qualify for preferential tariffs. Importers must ensure that goods subject to the Intermediate Tariff are produced or manufactured according to the prescribed conditions in the relevant proclamation. They must also verify that these goods do not already qualify for lower rates of duty under other conditions. The Act requires that the Governor-General's proclamation, which declares the applicability of the Intermediate Tariff to specific goods from certain countries, be followed meticulously. Failure to comply with the specified conditions can result in the goods not being recognised as eligible for the Intermediate Tariff, thereby attracting higher duty rates.
For breaches of the provisions set out in the Customs Act 1936, the Act does not explicitly state specific offences, penalties, or consequences within the provided text. However, it is reasonable to infer that non-compliance with the prescribed conditions for preferential tariffs could lead to penalties under the broader customs laws. These may include financial penalties, fines, or other civil or administrative actions as stipulated in the Principal Act or other relevant legislation. Importers found to be in breach of these conditions might also face additional scrutiny and potential legal action to enforce compliance with customs regulations.