Customs Tariff 1949

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CUSTOMS TARIFF.

No. 76 of 1949.

An Act relating to Duties of Customs.

[Assented to 28th October, 1949.]

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 1949.

(2.) The Customs Tariff 1933–1948 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 1933–1949.

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 of imposition of duties.

3.—(1.) The time of the imposition of the duties of Customs (not being duties of Customs the time of the imposition of which is fixed by the next succeeding sub-section) imposed by this Act is the eighth day of September, One thousand nine hundred and forty-nine, 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.

(2.) The time of the imposition of the duties of Customs imposed by this Act and set out in the column headed “Intermediate Tariff” in the Schedule to this Act, upon any goods which are specified in, and are the produce or manufacture of any British or foreign country specified in, a Proclamation issued on or after the seventh day of September, One thousand nine hundred and forty-nine, and prior to the date on which this Act receives the Royal Assent, applying or varying the application of the rates of duty so set out to those goods, is the time and date specified in that Proclamation.

Validation of Proclamations.

4.—(1.) Every Proclamation issued on or after the seventh day of September, One thousand nine hundred and forty-nine, and prior to the date on which this Act receives the Royal Assent, applying or varying the application of rates of duty set out in the column headed “Intermediate Tariff” in the Schedule to this Act to goods which are specified in, and are the produce or manufacture of any British or foreign country specified in, the Proclamation, and every Proclamation issued during that period revoking or varying any such Proclamation, shall be deemed to have been lawfully made.

(2.) The power conferred by sub-section (3.) of section nine a of the Principal Act to issue a Proclamation revoking or varying a Proclamation issued in pursuance of sub-section (1.) of that section, shall include a power to revoke or vary any Proclamation referred to in the last preceding sub-section.

THE SCHEDULE. Section 2.

—

Amendments of the Schedule to the Principal Act.

Import Duties.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
DIVISION V.—TEXTILES, FELTS AND FURS, AND MANUFACTURES THEREOF, AND ATTIRE.
110. By omitting the whole of sub-item (c) and inserting in its stead the following sub-item:—
“(c) Corsets including combined garments of which corsets form a part ad val.	17½ per cent.	37½ per cent.	47½ per cent.”
118. By omitting the whole of paragraph (2) of sub-item (d) and inserting in its stead the following paragraph:—
“(2) Carpets, carpeting, carpet mats, carpet rugs and carpet door slips, viz.:—Loop pile or cut pile, bearing designs which have been printed on to the warp threads before weaving ad val.	Free	12½ per cent.	27½ per cent.”

The Schedule—continued.

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
DIVISION VI.—METALS AND MACHINERY.
178. By adding a new sub-item (l) as follows:—
“(l) (1) Fuel injection equipment including atomizers, compression ignition engine, and parts n.e.i. therefor ad val.	12½ per cent.	25 per cent.	30 per cent.
(2) Nozzle testing outfits for testing the breaking or opening pressure of compression ignition engine fuel injection nozzles ad val.	12½ percent.	25 per cent.	30 per cent.”
181. By omitting the whole of paragraph (2) of sub-item (a) and inserting in its stead the following paragraph:—
“(2) Valves for wireless telegraphy and telephony including rectifying valves each	3s. 3d.	4s. 6d.	5s.
or ad val. whichever rate returns the higher duty.”	17½ per cent.	35 per cent.	35 per cent.
208. By omitting the whole of sub-item (k) and inserting in its stead the following sub-item:—
“(k) Cooking stoves and cooking ranges designed to function on the heat storage principle but not including cooking stoves and cooking ranges using gas or electricity—
(1) Having a total roasting oven capacity of less than 4,000 cubic inches ad val.	Free	12½ per cent.	12½ per cent.
(2) Other..........................ad val.	22½ per cent.	42½ per cent.	47½ per cent.
DIVISION XI.—JEWELLERY AND FANCY GOODS.
309. By omitting the whole of sub-item (B) and inserting in its stead the following sub-item:—
“(b) Card cases, hatpins, matchboxes, serviette rings and clips, sovereign purses, n.e.i.; button hooks, glove stretchers, shoe horns and lifts, thimbles, feather dusters; beads strung or unstrung and necklets n.e.i., except those made of pearls cultured pearls precious stones precious metals or imitation precious metals ad val.	27½ per cent.	45 per cent.	52½ percent.”
320. By omitting, the whole of sub-item (a) and inserting in its stead the following sub-item:—
“(a) Cinematographs having a film width capacity not greater than 9.5 millimetres ad val.	Free	10 per cent.	10 per cent.”
By omitting the whole of sub-item (b) and inserting in its stead the following sub-item:—
“(b) (1) Cinematographs having a film width capacity greater than 9.5 millimetres, but not greater than 17.5 millimetres ad val.	15 per cent.	25 per cent.	30 per cent.
(2) Cinematographs n.e.i., including arc lamps for projection purposes ad val.	15 per cent.	42½ per cent.	47½ per cent.”
By adding to sub-paragraph (b) of paragraph (2) of sub-item (c) a new clause (3) as follows:—
“(3) Films of a scenic, tourist or travel nature produced or issued by or on behalf of government authorities or railway, airway or steamship companies or authorities, as prescribed by Departmental By-laws	Free	Free	Free”
DIVISION XVI.—MISCELLANEOUS.
373. By inserting after paragraph (7) of sub-item (a) the following proviso:—
“This sub-item shall not apply in respect of any articles unless the person importing the articles agrees that, in the event of the articles being sold or otherwise disposed of in Australia within a period of two years after the date

The

The Schedule—continued.

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division XVI.—Miscellaneous—continued.
373.—continued. of entry of the articles for home consumption, he will, unless the Minister determines that by reason of special circumstances the duty shall not be payable, pay the duty which, but for this sub-item, would have been payable on the articles at the date of entry of the articles for home consumption.”
408. By omitting the whole item (twice occurring) and inserting in its stead the following item:—
“408. Outside packages n.e.i. and outer coverings, including the sole containing package, in which goods are ordinarily imported, when containing such goods		Free	Free”
409. By omitting the whole item and inserting in its stead the following item:—
“409. (a) Passengers’ personal effects; Passengers’ furniture and household goods which have been in actual use by such passengers for at least one year, not exceeding £125 Australian currency in value for each adult passenger* *Two members of a family, being children, may be reckoned as one adult.	Free	Free	Free
(b) Goods, other than those covered by sub-item (a), imported by passengers—
(1) As prescribed by Departmental By-laws	Free	Free	Free
(2) Other than those prescribed by Departmental By-laws under paragraph (1), as prescribed by Departmental By-laws ad val.	25 per cent.	25 per cent.	25 per cent.”
410. By omitting the whole of paragraph (2) of sub-item (b) and inserting in its stead the following paragraph:—
“(2) Oil or water colour paintings, not intended for sale, which have become the property of the owner under the will or intestacy of a deceased person or by gift, if the owner was, at the time when the paintings became his or its property, a person, body or institution resident or established in Australia	Free	Free	Free”
419. By adding to sub-item (c) a new paragraph (3) as follows:—
“(3) Other, as prescribed by Departmental By-laws ad val.	7½ per cent.	25 per cent.	30 per cent.”
427. By omitting the whole of sub-item (a) and inserting in its stead the following sub-item:—
“(a) Works of Art, not intended for sale, being statuary bequeathed or donated for the benefit of the public of Australia or to any Australian public institution, or which has become the property of the owner under the will or intestacy of a deceased person or by gift, if the owner was, at the time when the statuary became his or its property, a person, body or institution resident or established in Australia	Free	Free	Free”
By omitting the whole of sub-item (c) and inserting in its stead the following sub-item:—
“(c) Monumental and other statuary figures being replicas or copies (i.e., Trade Work) and works of art being statuary n.e.i.; figures of the types ordinarily used as ornaments in the household ad val.	12½ per cent.	32½ per cent.	32½ per cent.”

Overview

The Customs Tariff 1949 Act, enacted by the Parliament of Australia in 1949, was designed to update and revise the duties of customs levied on imported goods, replacing the Customs Tariff 1933–1948. This Act aimed to address the need for modernising and adapting the existing customs duties to reflect changes in international trade and domestic economic conditions. The Act established new rates of duty for a variety of goods, including textiles, metals, machinery, jewellery, and miscellaneous items, reflecting the evolving nature of trade and the need to balance protectionist policies with the demands of a growing economy. The policy objective of the Act was to regulate and control the flow of goods into Australia by imposing specific duties on imports, thereby protecting domestic industries and generating revenue for the government.

Scope and Application

The Customs Tariff 1949 Act applies to all imports into the Commonwealth of Australia and is concerned with the imposition of customs duties on various goods. It specifies the rates of duty for different categories of goods, including textiles, metals, machinery, jewellery, and miscellaneous items, as set out in the Schedule to the Act. This Act amends the existing Customs Tariff 1933–1948, replacing it with the Customs Tariff 1933–1949. The Act also validates Proclamations issued during a specified period that apply or vary the rates of duty. The Act applies to all persons and entities importing goods into Australia, irrespective of their origin. Certain items are exempt from duty, such as personal effects and household goods of passengers, works of art donated to public institutions, and films produced by government authorities. The application of the Act can be extended or restricted through subordinate instruments, such as proclamations and departmental by-laws, which may further specify the rates of duty or provide exemptions for certain goods.

Key Provisions

The Customs Tariff 1949 Act (section 1) establishes a new set of duties of customs and amends the existing Customs Tariff 1933–1948. The amendment is detailed in the Schedule to this Act, with specific duties being imposed as per the revised Schedule (section 2). The effective date of imposition of these duties is set as the eighth day of September, 1949, at 9 o'clock in the morning (section 3). Additionally, any goods specified in a Proclamation issued between 7 September 1949 and the date of Royal Assent will have their duties imposed as per the time and date specified in that Proclamation (section 3(2)). Proclamations made during this period, which apply or vary the rates of duty, are deemed to have been lawfully made (section 4). The Act imposes specific obligations on importers and entities involved in the importation of goods. Importers must ensure that any goods imported are correctly classified under the amended tariff, and that appropriate duties are paid as per the revised Schedule. The Act also mandates that importers agree to pay the duty on articles sold or disposed of within two years of entry, unless otherwise determined by the Minister (Schedule, item 373). Furthermore, certain goods, such as personal effects and household items of passengers, may be imported duty-free under specified conditions (Schedule, items 409 and 410). Failure to comply with the provisions of this Act may result in civil or criminal consequences. While the Act does not explicitly detail penalties, breaches of customs duties are generally subject to the provisions of the Customs Act 1901, which includes provisions for penalties and enforcement actions. Under the Customs Act, penalties for breaches can include fines and imprisonment, with the severity depending on the nature and extent of the offence. The maximum penalties for serious offences can be substantial, reflecting the seriousness of the breach in undermining the customs revenue and regulatory framework.

Area of Law: Customs Law
Instrument: Act
Concepts: Definitions & Interpretation; Commencement Provisions; Repeal & Amendment; Licensing & Registration; Enforcement Powers

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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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