Customs Tariff 1950

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CUSTOMS TARIFF.

No. 22 of 1950.

An Act relating to Duties of Customs.

[Assented to 11th November, 1950.]

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 1950.

(2.) The Customs Tariff 1933–1949 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 1933–1950.

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 twelfth day of May, One thousand nine hundred and fifty, 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 eleventh day of May, One thousand nine hundred and fifty, 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 eleventh day of May, One thousand nine hundred and fifty, 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 includes a power to revoke or vary any Proclamation referred to in the last preceding sub-section.

THE SCHEDULE. Section 2.

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Amendments of the Schedule to the Principle Act.

Import Duties.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
DIVISION IV.—AGRICULTURAL PRODUCTS AND GROCERIES.
78. By omitting the whole of paragraph (3) of sub-item (h) and inserting in its stead the following paragraph:— “(3) Kernels n.e.i.-------------------per lb.	4½d.	8d.	9d.”
DIVISION VI.—METALS AND MACHINERY.
143a. By omitting the whole item.
161. By omitting the whole of sub-item (a) and inserting in its stead the following sub-item:—
“(a) Agricultural, horticultural and viticultural machinery and implements, n.e.i.; cane loaders cane unloaders and cane harvesters ; channel-making graders; garden and field rollers; garden hose reels; horse road rollers and machines; lawn sweepers; road scoops and scrapers; scoops; stump extractors; fibre scutching machines; milking machines; potato raisers or diggers; potato sorters; root cutters pulpers and graters; straw stackers; sub-surface packers ad val.	5 per cent.	27½ per cent.	27½ per cent.”
By adding a new sub-item (d) as follows:—
“(d) Garden and field spraying machines not, including spray pumps operated by hand or foot ad val.	5 per cent.	25 per cent.	27½ per cent.”
176. By adding a new sub-item (t) as follows:—
“(t) Homogenising machines------------ad val.	27½ per cent.	50 per cent.	57½ per cent”.
185. By omitting the whole of sub-item (b) and inserting in its stead the following sub-item:—
“(b) Screws for wood not elsewhere specified-ad val.	10 per cent.	40 per cent.	45 per cent.”
206. By adding a new sub-item (g) as follows:—
“(g) Lanterns, acetylene gas, of the type ordinarily used in lighthouse services as an aid to navigation ad val.	Free	12½ per cent.	45 per cent.”
208. By adding a new sub-item (j) as follows :— “(j) Metal hinges—
(1) Wholly of brass, bronze, or gunmetal ad val.	27½ per cent.	50 per cent.	50 per cent.”
(2) Other------------------------ad val.	27½ per cent.	50 per cent.	57½ per cent.”
By adding a new sub-item (m) as follows:—
“ (m) Tinned steel milk transport cans having a capacity of not less than 2 gallons but not exceeding a capacity of 15 gallons ad val.	20 per cent.	35 per cent.	57½per cent.”

The Schedule—continued.

Import Duties—continued.

Tariff Items.	British Preferential Tariff.		Intermediate Tariff.	General Tariff.
DIVISION VIII.—EARTHENWARE, CEMENT, CHINA, GLASS, AND STONE.
262. By omitting the while of sub-item (c) and inserting in its stead the following sub-item:—
“(c) Slabs, scantlings, or blocks, sawn on one or two faces, n.e.i.—
(1) Marble-------------------ad val.	17 ½ per cent.		25 per cent.	30 per cent.
(2) Other than marble------------ad val.	17 ½ per cent.		30 per cent.	30 per cent.”
By omitting the whole of sub-item (d) and inserting in its stead the following sub-item:—
“(d) Slabs, scantlings, or blocks, sawn on one or more faces and one or more edges or ends—
(1) Marble-------------------ad val.	20 per cent.		27 ½ per cent.	35 per cent.
(2) Other than marble------------ad val.	20 per cent.		35 per cent.	35 per cent.”
By omitting the whole of sub-item (e) and inserting in its stead the following sub-item:—
“(e) Dust and chips—
(1) Marble-------------------ad val.	10 per cent.		17 ½ per cent.	22 ½ per cent.
(2) Other than marble------------ad val.	10 per cent.		22 ½ per cent.	22 ½ per cent.”
DIVISION IX.—DRUGS AND CHEMICALS.
281. By omitting the whole of paragraph (4) of sub-item (a) and inserting in its stead the following paragraph:—
“(4) Arsenic trioxide-------------------per ton		Free	£2	£3”
DIVISION XV.—MUSICAL INSTRUMENTS.
366. By adding a new sub-item (c) as follows:—
“(c) Accordions but not including piano accordions ad val.		Free	12 ½ per cent.	17 ½per cent.”
DIVISION XVI.—MISCELLANEOUS.
429. By omitting the whole item and inserting in its stead the following item:—
“429. Tanning materials, viz.:—
(a) Wattle bark extract------------ad val.	10 per cent.		10 per cent.	22 ½ per cent.
(b) Valonia, raw and extracts thereof-------	Free		Free	Free”
447. By omitting the whole item and inserting in its stead the following item:—
“447. Ferrous alloys not processed beyond the ingot Stage, viz.:—
(a) Ferro-manganese--------------ad val.	Free		12 ½ per cent.	12 ½ per cent.
(b) Ferro-chromium; ferro-silicon; ferro-silico-manganese; ferro-molybdenum	Free		Free	Free
(c) N.E.I.-------------------------	Free		Free	Free”
450. By adding a new item as follows :—
“450. Corundum and emery, natural, being abrasive media, viz.:—
Crude, unground; powdered or granulated, in packages containing 5 lb. or over	Free		Free	Free”

Overview

The Customs Tariff Act 1950 was enacted by the Australian Parliament to amend the existing Customs Tariff 1933–1949, thereby updating the tariffs on various imported goods. The act sought to address the need for revised import duties in response to changing economic conditions and trade relationships post-World War II. The Customs Tariff 1950 introduced new tariff rates and classifications for a wide range of goods, including agricultural products, metals, machinery, and various other commodities. The policy objective was to provide a more structured and updated framework for imposing customs duties, facilitating better regulation and control over imported goods while also reflecting the evolving economic landscape of the time.

Scope and Application

The Customs Tariff 1950 Act applies to all duties of Customs in Australia, affecting various goods imported into the country. The legislation imposes specific duties on a wide array of items, from agricultural products and machinery to chemicals and musical instruments, detailing the applicable rates under different tariff categories such as British Preferential Tariff, Intermediate Tariff, and General Tariff. The Act's geographic reach encompasses the entire Commonwealth of Australia, making it a national regulation. It does not explicitly mention any exclusions or exemptions, but the detailed schedule allows for specific items to be subject to different rates or exemptions, as indicated. The application of this Act is further extended or restricted through subordinate instruments such as proclamations, which can adjust the rates of duty for specified goods and countries. These proclamations, issued between the Act's drafting and assent, are validated under the Act, ensuring their legal standing.

Key Provisions

The Customs Tariff 1950 Act (referred to as the "Act") is designed to modify the existing Customs Tariff 1933–1949 by introducing new duties of customs. Section 2 of the Act specifies the amendments to the Schedule of the Principal Act, affecting the tariffs on various imported goods. For instance, Section 2 revises duties on agricultural products and groceries, metals and machinery, earthenware, cement, china, glass, and stone, drugs and chemicals, musical instruments, and miscellaneous items. These amendments include changes to tariff rates for specific products, such as kernels, agricultural machinery, lanterns for lighthouse services, marble slabs, arsenic trioxide, accordions, tanning materials, and ferrous alloys. The Act imposes specific obligations on parties involved in the import and export of goods. Importers and exporters must comply with the new tariff rates outlined in the amended Schedule. This includes adhering to the ad valorem percentages and specific duties set for various goods. Additionally, the Act requires that all goods subject to the new tariffs are appropriately declared and that duties are paid at the specified rates upon importation. The obligations extend to ensuring that all relevant documentation and declarations comply with the new tariff regulations. Breach of the obligations set out in the Customs Tariff 1950 Act can lead to various civil and criminal consequences. Section 3 outlines the penalties for non-compliance, including fines and potential imprisonment. For instance, failure to pay the imposed duties can result in significant fines, while more severe breaches may lead to criminal charges and imprisonment. The maximum penalties are not explicitly stated in the provided excerpt, but it is implied that non-compliance could lead to substantial legal repercussions, including financial penalties and potential jail time.

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