CUSTOMS TARIFF.
No. 16 of 1922.
An Act relating to Duties of Customs.
[Assented to 28th September, 1922.]
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 1922.
(2.) The Customs Tariff 1921 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 Tariff 1921–1922.
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.
Date from which new duties commence.
3. The duties imposed by the Schedule to this Act shall be deemed to have been imposed, and any article by that Schedule declared to be free of duty shall be deemed to have been free, as from the fourteenth day of September, One thousand nine hundred and twenty-two, at nine o’clock in the forenoon, Victorian time.
THE SCHEDULE.
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Amendments to the Schedule to the Custom Tariff 1921.
Item No. | Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
136 (e) | By omitting from the item the whole of sub-item (e) (three times occurring) and inserting in its stead the following sub-item:— | | | |
|
| “(e) (1) Wire of No. 16 or finer gauge......ad val. | 20 per cent. | 30 per cent. | 35 per cent. |
| (2) Wire, fencing, of gauges No. 8 to 14, both gauges inclusive, for use only as fencing wire without further manufacture, or for such manufacturing purposes as may be prescribed by Departmental By-laws ad val. | Free | 5 per cent. | 10 per cent |
| (3) Wire, other.................per ton | 52s. | 72s. 6d. | 90s.” |
145 | By omitting from the item the following words:— | | | |
| “And on and after 1st January, 1922 | | | |
| per ton | 72s. | 90s. | 110s.” |
158 | By omitting the whole of the item and inserting in its stead the following item:— | | | |
| “158. Wire Netting...................ad val. | Free | 5 per cent. | 10 per cent.” |
| | | | |
177 | By omitting from sub-item (a) of the item the words “Traction Engines n.e.i.”, and | | | |
| By omitting from sub-item (b) of the item the words “of a class or kind not made in Australia, as prescribed by Departmental By-laws”. | | | |
181 | By inserting in sub-item (a) (second time occurring) after the words “Measuring and Recording Instruments” the words “other than Alternating Current Recording Watt-hour Meters” and by inserting after that sub-item | | | |
| (a) the following:— | | | |
| “(aa) Alternating Current Recording Watt-hour Meters | | | |
| ad val. | 35 per cent. | 40 per cent. | 45 per cent.” |
Overview
The Customs Tariff 1922 Act was enacted by the Commonwealth Parliament to revise and update the existing customs duties in line with economic and trade policies of the time. This Act, assented to on 28th September 1922, amends the Customs Tariff 1921, updating the schedule of duties on various imported goods. The primary objective was to address the need for adjusting customs duties to better reflect the economic climate and trade relations of the period, ensuring that the Commonwealth's revenue from customs duties was appropriately aligned with the prevailing trade activities. The amendments specified in the Act include changes to the duty rates on certain types of wire and other goods, which were intended to provide a more nuanced approach to tariff imposition based on the use and type of imported items.
Scope and Application
The Customs Tariff 1922 Act applies to the imposition and amendment of duties on goods imported into Australia. It establishes the rates and conditions for customs duties on various items as outlined in the amended Schedule. The Act operates at the Commonwealth level, meaning its provisions are applicable across the entire nation. It does not explicitly state exclusions or exemptions but instead details the specific tariffs applicable to particular goods. The application of the Act is further extended through subordinate instruments, which may include regulations or by-laws that prescribe additional conditions or specify items not covered under the primary Act. The duties imposed by the Act are effective from the 14th of September 1922, with certain amendments to tariff rates on items such as wire, fencing wire, and alternating current recording watt-hour meters.
Key Provisions
The Customs Tariff 1922 (C1922A00016) amends the Customs Tariff 1921 by imposing new duties on certain tariff items as set out in its Schedule. Section 2 specifies the amendments to the Schedule of the Principal Act, while Section 3 clarifies that the new duties are effective as of 14 September 1922, at 9 AM Victorian time. The Schedule modifies rates for various goods, including wire of different gauges, fencing wire, and wire netting, as well as specific machinery and instruments.
Entities and individuals involved in importing or exporting goods subject to these tariffs must comply with the new duty rates specified in the amended Schedule. This includes ensuring that appropriate documentation reflects the updated tariff classifications and duty amounts, particularly for items like wire of No. 16 or finer gauge, fencing wire, and Alternating Current Recording Watt-hour Meters. Importers and exporters must also adhere to any departmental by-laws related to the use and manufacturing of certain goods.
Failure to comply with the new tariff rates or incorrect classification of goods may result in penalties. Section 4 of the Act does not specify particular penalties but implies that breaches of customs duties can lead to financial penalties or other enforcement actions under broader customs legislation. The specific penalties would depend on the nature and extent of the breach, but they may include fines, seizure of goods, or other legal consequences as prescribed by relevant laws.