Customs Tariff 1948

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CUSTOMS TARIFF.

No. 1 of 1948.

An Act relating to Duties of Customs.

[Assented to 27th April, 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 1948.

(2.) The Customs Tariff 1933–1939 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 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 for imposition of duties.

3. The time for the imposition of the duties of Customs imposed by this Act is the fifteenth day of November, One thousand nine hundred and forty-six, 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.

THE SCHEDULE.

Section 2. AMENDMENTS OF THE SCHEDULE TO THE PRINCIPAL ACT. IMPORT DUTIES.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
DIVISION I.—ALE, SPIRITS, AND BEVERAGES.
3. By omitting the whole of sub-item (f) and inserting in its stead the following sub-item:— “(f) Spirit of strength not less than 65 per cent, over proof, denatured or to be denatured prior to delivery subject to compliance with the conditions and restrictions applying to methylated spirit prescribed in the Spirits Act 1906–1935 and in the Regulations issued thereunder, viz.:— (1) The produce of Papua or of any island or territory belonging to or administered under mandate by the Commonwealth, may, subject to conditions as prescribed by Departmental By-laws, be delivered for use as motor fuel on payment of duty at Id. per gallon. (2) N.E.I., as prescribed by Departmental By-laws------------per gallon	1s.	1s.	1s.”
DIVISION II.—TOBACCO AND MANUFACTURES THEREOF.
19. By omitting the whole item and inserting in its stead the following item:— “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) Unstemmed --------------------per lb.	6s. 6d.	6s. 6d.	6s. 6d.
(2) Stemmed, or partly stemmed, or in strips -per lb.	7s.	7s.	7s.
(3) For the manufacture of tobacco containing not less than such proportion by weight of stemmed Australia-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, as the Minister may from time to time determine having regard to the available supply of suitable Australian-grown tobacco leaf, as prescribed by Departmental By-laws—
(a) Unstemmed --------------per lb.	5s.	5s.	5s.
(b) Stemmed, or partly stemmed, or in strips per lb.	5s. 6d.	5s. 6d.	5s. 6d.

The Schedule—continued.

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division II.—Tobacco and Manufactures thereof—continued.
19—continued. (b) Tobacco, unmanufactured, entered to be locally manufactured into cigarettes or into fine cot tobacco suitable for the manufacture of cigarettes—to be paid at the time of removal to the factory—
(1) Unstemmed ------------------------per lb.	8s. 7d.	8s. 7d.	8s. 7d.
(2) Stemmed, or partly stemmed, or in strips ----per lb.	9s. 1d.	9s. 1d.	9s. 1d.
(3) For the manufacture of cigarettes containing not loss than such proportion 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, as the Minister may from time to time determine having regard to the available supply of suitable Australian-grown tobacco leaf, as prescribed by Departmental By-laws—
(a) Unstemmed -----------------per lb.	7s. 2d.	7s. 2d.	7s. 2d.
(b) Stemmed, or partly stemmed, or in strips per lb.	7s. 8d.	7s. 8d.	7s. 8d.”
DIVISION VI.—METALS AND MACHINERY.
180. By omitting the whole of sub-item (I) and inserting in its stead the following sub-item:— “(I) Dry Batteries and Dry Colls of all descriptions whether imported separately or incorporated in any article or appliance per lb.	2d.	5d.	5¼d.
or ad val.	25 per cent.	48½ per cent.	48¾ per cent.
whichever rate returns the higher duty. And in respect of sub-item (i)— For each £1 by which the equivalent in Australian currency of £100 sterling is less than £123 at the date of exportation—
An additional duty of per lb.	.02d.	.02d.	.02d.
or ad val.	.4 per cent.	.5 per cent.	.5 per cent.
whichever is applicable.”
DIVISION VII.—OILS, PAINTS, AND VARNISHES.
229. By omitting the whole of sub-paragraph (6) of paragraph (4) of sub-item (B) and inserting in its stead the following sub-paragraph:—
“(b) Having a recoverable petrol content* exceeding 70 per cent. per gallon	10d.	10d.	10d.”
By omitting the whole of paragraph (5) of sub-item (b) and inserting in its stead the following paragraph:— “(5) Once-run distillate from crude petroleum n.e.i.
per gallon	10d.	10d.	10d.”

The Schedule—continued.

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	Genera Tariff.
Division VII.—Oils, Paints, and Varnishes—continued.
229—continued. By omitting the whole of sub-item (c) and inserting in its stead the following sub-item:— “(c) Petroleum and shale products, viz.:— Naphtha, benzine, benzoline, gasoline, pentane, petrol and any other petroleum or shale spirit
per gallon	10d.	10d.	10d.”
By omitting the whole of paragraph (2) of sub-item (d) and inserting in its stead the following paragraph:—
“(2) N.E.I.----------------------- per gallon	10d.	10d.	10d.”
DIVISION IX.—DRUGS AND CHEMICALS.
266. By omitting the whole of sub-items (a) and (b) and inserting in their stead the following sub-items:—
“(a) Benzol -----------------------per gallon	8d.	11d.	11d.
(b) Naphtha ----------------------per gallon	8d.	11d.	11d.”
277. By omitting the whole item and inserting in its stead the following item:—
“277. Carbonic acid gas ---------------per lb.	2d.	3d.	3d.”

Overview

The Customs Tariff 1948, enacted by the Australian Parliament, was introduced to revise and update the existing customs duties in line with the economic conditions of the post-war period. This Act amended the Customs Tariff 1933–1939, thereby creating the Customs Tariff 1933–1948, and imposed new duties of Customs in accordance with the amendments detailed in its Schedule. The primary objective of the Act was to adjust tariff rates on various imported goods, including ale, spirits, beverages, tobacco, metals, machinery, oils, paints, varnishes, drugs, and chemicals, to reflect changes in economic policy and to protect domestic industries. The Act came into operation on 15 November 1946, marking the official imposition of the new tariff rates.

Scope and Application

The Customs Tariff 1948 Act is a piece of Commonwealth legislation that amends the existing Customs Tariff 1933–1939 to impose new duties of Customs. It applies to all imported goods subject to the tariffs outlined in the amended Schedule. The Act sets out specific duties for various categories of goods, including ale, spirits, and beverages; tobacco and its manufactures; metals and machinery; oils, paints, and varnishes; and drugs and chemicals. The imposition of these duties takes effect from the fifteenth day of November 1946. The geographic reach of this Act is national, applying across all states and territories of Australia. The Act does not explicitly state any exclusions, exemptions, or thresholds, but it does note that duties are subject to conditions and restrictions prescribed by Departmental By-laws and may vary based on the origin of the goods. The application of the Act may be further defined through subordinate instruments, which could include regulations or rules made under the authority of the Act to specify additional details or operational guidelines.

Key Provisions

The Customs Tariff 1948 Act (section 1) establishes the legal framework for imposing duties of Customs in Australia. It references the Customs Tariff 1933–1939 as the Principal Act, which is amended by this Act and referred to as the Customs Tariff 1933–1948. The Act specifies that the duties imposed are effective from the fifteenth day of November 1946 (section 3). The Schedule to the Principal Act is amended as outlined in the Schedule to this Act, detailing specific duties on various goods including ale, spirits, beverages, tobacco, metals, machinery, oils, paints, varnishes, drugs, and chemicals (Schedule, section 2). Entities and individuals involved in the importation of goods subject to these duties must comply with the specified tariffs and conditions. For instance, duties on tobacco must be paid at the time of removal to the factory, with different rates depending on whether the tobacco is unmanufactured or intended for specific manufacturing processes such as cigarette production (Schedule, Division II). Similarly, importers of metals and machinery must adhere to the prescribed rates, which may vary based on the weight or the ad valorem basis, whichever results in a higher duty (Schedule, Division VI). For oils, paints, and varnishes, specific duties are outlined based on petrol content and other characteristics (Schedule, Division VII). Additionally, chemicals and drugs are subject to detailed tariff specifications (Schedule, Division IX). Failure to comply with the duties and conditions specified in the Customs Tariff 1948 Act can result in various legal consequences. While the Act does not explicitly detail penalties, non-compliance with customs duties can typically lead to financial penalties, seizure of goods, and potential legal action under related legislation, such as the Customs Act 1901. Importers who underpay or fail to pay duties may face financial repercussions, including fines or other monetary penalties determined by the relevant authorities.

Area of Law: Taxation Law
Instrument: Act
Concepts: Commencement Provisions; Definitions & Interpretation; Offence Provisions

Interactions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.

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