Customs Tariff 1956

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CUSTOMS TARIFF.

No. 15 of 1956.

An Act relating to Duties of Customs.

[Assented to 12th May, 1956.]

BE it enacted by the Queen’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 1956.

(2.) The Customs Tariff 1933–1954 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 1933–1956.

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 imposed in accordance with the first-mentioned Schedule as amended by the last-mentioned Schedule.

Time of imposition of duties.

3. The time of the imposition of the duties of Customs imposed by this Act is the fifteenth day of March, One thousand nine hundred and fifty-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.
1. By omitting the whole item and inserting in its stead the following item:—
“1. Ale and other beer, porter, cider and perry, spirituous:—
(a) In containers not exceeding one gallon*
per gallon	11s. 1d.	13s. 3d.	14s. 4d.
(b) Otherwise----------------------- per gallon	10s. 7d.	12s. 10d.	12s. 10d.
* Six reputed quarts or twelve reputed pints or twenty-four reputed half-pints to be charged as one gallon.”
3. By omitting the whole of sub-item (a) and inserting in its stead the following sub-item:—
“(a) Brandy—
(1) When not exceeding the strength of proof
per gallon	57s. 6d.	58s. 6d.	68s. 6d.
less per proof gallon	4s. 6d.	4s. 6d.	4s. 6d.
(2) When exceeding the strength of proof
per proof gallon	53s.	54s.	64s.”
By omitting the whole of paragraph (2) of sub-item (b) and inserting in its stead the following paragraph:—
“(2) Other—
(a) When not exceeding the strength of proof
per gallon	68s. 6d.	71s. 6d.	71s. 6d.
and per proof gallon	25s. 6d.	25s. 6d.	25s. 6d.
(b) When exceeding the strength of proof
per proof gallon	94s.	97s.	97s.”
By omitting the whole of sub-item (c) and inserting in its stead the following sub-item:—
“(c) Gin, distilled wholly from barley malt, grain, grape wine or fruit, and certified in the prescribed form by the competent Government official in the country of production to begin distilled wholly from barley malt, grain, grape wine or fruit—
(1) When not exceeding the strength of proof
per gallon	64s. 6d.	65s. 6d.	70s. 6d.
and per proof gallon	25s. 6d.	25s. 6d.	25s. 6d.
(2) When exceeding the strength of proof
per proof gallon	90s.	91s.	96s.”
By omitting the whole of sub-item (d) and inserting in its stead the following sub-item:—
“(d) Rum, pure, distilled wholly from sugar, sugar syrup, molasses, or the refuse of sugar cane, by a pot-still or similar process at a strength not exceeding 45 per cent. over proof and certified in the prescribed form by the competent Government official in the country of production to be pure rum distilled wholly from sugar, sugar syrup, molasses, or the refuse of sugar cane, under the conditions specified—
(1) When not exceeding the strength of proof
per gallon	62s. 6d.	65s. 6d.	69s. 6d.
and per proof gallon	25s. 6d.	25s. 6d.	25s. 6d.
(2) When exceeding the strength of proof
per proof gallon	88s.	91s.	95s.”

The Schedule—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division I.—Ale, Spirits, and Beverages—continued.
3.—continued.
By omitting the whole of sub-item (e) and inserting in its stead the following sub-item:—
“(e) Blended rum, distilled wholly from sugar, sugar syrup, molasses, or the refuse of sugar cane, containing not less than 25 per cent. of pure spirit which has been separately distilled from sugar, sugar syrup, molasses, or the refuse of sugar cane, by a pot-still or similar process at a strength not exceeding 45 per cent. over proof and certified in the prescribed form by the competent Government official in the country of production to be rum distilled wholly from sugar, sugar syrup, molasses, or the refuse of sugar cane, under the conditions specified and so blended—
(1) When not exceeding the strength of proof
per gallon	63s. 6d.	66s. 6d.	70s. 6d.
and per proof gallon	25s. 6d.	25s. 6d.	25s. 6d.
(2) When exceeding the strength of proof
per proof gallon	89s.	92s.	96s.”
By omitting the whole of sub-item (g) and inserting in its stead the following sub-item :—
“(g) Bitters—
(1) When not exceeding the strength of proof
per gallon	67s. 6d.	70s. 6d.	72s. 6d.
and per proof gallon	25s. 6d.	25s. 6d.	25s. 6d.
(2) When exceeding the strength of proof
per proof gallon	93s.	96s.	98s.”
By omitting the whole of sub-item (h) and inserting in its stead the following sub-item :—
“(h) Liqueurs; flavoured spirituous liquors, as prescribed by Departmental By-laws—
(1) When not exceeding the strength of proof
per gallon	56s. 6d.	56s. 6d.	69s. 6d.
and per proof gallon	25s. 6d.	25s. 6d.	25s. 6d.
(2) When exceeding the strength of proof
per proof gallon	82s.	82s.	95s.”
By omitting the whole of sub-item (i) and inserting in its stead the following sub-item:—
“(i) Other—
(1) When not exceeding the strength of proof
per gallon	75s. 6d.	75s. 6d.	75s. 6d.
and per proof gallon	25s. 6d.	25s. 6d.	25s. 6d.
(2) When exceeding the strength of proof
per proof gallon	101s.	101s.	101s.”
DIVISION II.—TOBACCO AND MANUFACTURES THEREOF.
20. By omitting the whole item and inserting in its stead the following item:—
“20. Tobacco, cut, n.e.i.—
(a) The manufacture of the United Kingdom, containing not less than 15 per cent. 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 in the manufacture of such tobacco
per lb.	23s. 8d.	..	..
(b) Other---------------------------per lb.	24s. 11d.	25s. 11d.	25s. 11d.”

The Schedule—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division II.—Tobacco and Manufactures thereof—continued.
21. By omitting the whole item and inserting in its stead the following item:—
“21. Tobacco, manufactured, n.e.i., including the weight of tags, labels and other attachments—
(a) The manufacture of the United Kingdom, containing not less than 15 per cent. 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 in the manufacture of such tobacco
per lb.	23s. 5d.	..	..
(b) Other-----------------------------per lb.	24s. 8d.	25s. 8d.	25s. 8d.”
22. By omitting the whole item and inserting in its stead the following item:—
“22. Cigarettes, including weight of cards and mouthpieces contained in inside packages; fine cut tobacco suitable for the manufacture of cigarettes—
(a) The manufacture of the United Kingdom, containing not less than 3 per cent. 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 in the manufacture of such cigarettes or fine cut tobacco per lb.	43s.	..	..
(b) Other—
(1) Cigarettes including weight of cards and mouth-pieces contained in inside packages per lb.	43s.	43s.	46s. 4d.
(2) Fine cut tobacco suitable for the manufacture of cigarettes per lb.	44s. 4d.	46s. 4d.	46s. 4d.”
24. By omitting the whole item and inserting in its stead the following item:—
“24. Cigars, including the weight of bands and ribbons
per lb.	40s. 9d.	40s. 9d.	42s. 9d.”

DIVISION VII.—OILS, PAINTS, AND VARNISHES.

29. By omitting the whole of sub-paragraph (b) 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	1s. 1d.	1s. 1d.	1s. 1d.”
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	1s. 1d.	1s. 1d.	1s. 1d.”
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—
(1) For use in aircraft, as prescribed by Departmental By-laws per gallon	10d.	10d.	10d.
(2) Other------------------------per gallon	1s. 1d.	1s. 1d.	1s. 1d.”
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	1s. 1d.	1s. 1d.	1s. 1d.”

Overview

The Customs Tariff Act 1956 was enacted to update and revise the duties of customs imposed on imported goods, replacing the Customs Tariff 1933–1954. The Act was assented to on 12 May 1956 and was introduced by the Parliament of the Commonwealth of Australia to address the need for a more contemporary and reflective tariff structure that aligns with the evolving economic conditions and trade policies of the time. The Act aims to impose duties on various goods, including ale, spirits, beverages, tobacco, oils, paints, and varnishes, among others, by amending the existing tariff rates and classifications as detailed in the schedule. The policy objective of the Act is to regulate and control the import of goods into Australia through the imposition of tariffs, thereby protecting domestic industries and generating revenue for the government.

Scope and Application

The Customs Tariff 1956 applies to all goods imported into Australia, regulating the imposition of customs duties on these goods. This Act amends the Customs Tariff 1933–1954 and imposes duties on various categories of goods including ale, spirits, beverages, tobacco, cigarettes, cigars, oils, paints, and varnishes. The Act specifically delineates duty rates for different types and strengths of alcoholic beverages and tobacco products, depending on their origin and composition. The imposition of duties is set to commence on the fifteenth day of March 1956. The Act's jurisdiction is nationwide, applying uniformly across the Commonwealth of Australia. The Act does not explicitly state any exclusions, exemptions, or thresholds, although it does provide different rates for goods based on their characteristics and origins, which could implicitly serve as criteria for differential treatment. The detailed amendments to the tariff rates are set out in the Schedule to this Act, which can be further refined or extended through subordinate instruments as necessary.

Key Provisions

The Customs Tariff 1956 (referred to as the Act) amends the Customs Tariff 1933–1954, introducing new duties and modifying existing ones for various imported goods. The Act specifies new duties on items such as ale, spirits, beverages, tobacco products, and oils, paints, and varnishes. For example, it introduces different duty rates based on the volume of containers for ale and other beer, and it provides distinct rates for different types of spirits such as brandy, gin, rum, and others, depending on their strength and proof. Similarly, it sets varying rates for tobacco products based on their country of manufacture and the percentage of Australian-grown tobacco leaf they contain. The time of imposition of these duties is set as the fifteenth day of March, 1956. The Act imposes specific duties on the importation of various goods, requiring importers to declare the correct tariff classifications and pay the applicable duties. For instance, importers of ale, spirits, and beverages must accurately classify their products based on the volume, type, and strength, and then pay the corresponding duties. For tobacco products, importers must ensure that the products meet the specified percentage of Australian-grown tobacco leaf content to qualify for the preferential tariff rates. Similarly, importers of oils, paints, and varnishes must comply with the new rates based on the recoverable petrol content and other specifications. Failure to comply with the duties and declarations required by the Customs Tariff 1956 may result in legal consequences. The Act does not specify exact penalties in the provided text, but generally, non-compliance with customs duties and regulations can lead to financial penalties, confiscation of goods, and potential criminal charges. Importers found evading duties or providing false declarations could face significant fines and imprisonment, depending on the severity of the breach and any relevant case law or additional legislation.

Area of Law: Customs Law
Instrument: Act
Concepts: Definitions & Interpretation; Offence Provisions; Regulatory Standards

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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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