Customs Tariff 1959

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CUSTOMS TARIFF.

No. 21 of 1959.

An Act relating to Duties of Customs.

[Assented to 29th April, 1959.]

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 1959.

(2.) The Customs Tariff 1933-1958 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 1933-1959.

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 twentieth day of February, One thousand nine hundred and fifty-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.

THE SCHEDULE. Section 2.

—

Amendments of the Schedule to the Principal. Act.

—

import duties.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
DIVISION IV.—AGRICULTURAL PRODUCTS AND GROCERIES.
54. By adding a new sub-item (e) as follows:—
“(e) Gherkins which but for this sub-item would be classifiable under item 54 (a)—
(1) Quarter-pints and smaller sizes------per dozen	11d.	1s. 6d.	1s. 9d.
(2) Half-pints and over quarter-pints per dozen	1s. 10½d.	3s.	3s. 6d.
(3) Pints and over half-pints-----------per dozen	3s. 9d.	6s.	7s.
(4) Quarts and over pints-------------per dozen	7s. 6d.	12s.	14s.
(5) Exceeding a quart---------------per gallon	2s. 3d.	3s. 3d.	4s. 3d.
(6) When preserved in spirituous liquid, additional duty to be paid on the liquid per gallon	30s.	31s.	31s.”
78. By omitting sub-item (h) and inserting in its stead the following sub-item:—
“(h) Almonds—
(1) Unshelled --------------------per lb.	1s. 9d.	2s.	2s.
Subject to a reduction by an amount calculated on the F.O.B. price of	75 per cent.	75 per cent.	75 per cent
(2) Kernels for use in the manufacture of marzipan, as prescribed by Departmental By-laws	Free	Free	Free
(3) Kernels n.e.i.-----------------per lb.	5s. 2½d.	5s. 6d.	5s. 7d.
Subject to a reduction by an amount calculated on the F.O.B. price of	75 per cent.	75 per cent.	75 per cent.”
DIVISION V.—TEXTILES, FELTS AND FURS, MANUFACTURES THEREOF, AND ATTIRE.
105. By omitting sub-paragraph (b) of paragraph (1) of sub-item (a) and inserting in its stead the following subparagraph:—
“(b) Cotton piece goods and piece goods containing a mixture of fibres in which cotton predominates (excepting piece goods enumerated in sub-item (aa) or (f) and piece goods ordinarily used as linings or interlinings), weighing more than 4 ounces per square yard and less than 18 ounces per square yard, of types which either as imported or when further processed are ordinarily used for the manufacture of men’s or boys’ overcoats coats vests trousers knickers (not being underwear) aprons or overalls—
(1) Weighing not more than 7 ounces per square yard, 37 inches or over in width and not exceeding 100 inches in width, twill woven, bleached or unbleached, not printed, for use in the manufacture of bed sheets or pillow cases per lb.	4d.	4d.	7d.
and ad val.	15 per cent.	25 per cent.	25 per cent.

The Schedule—continued.

Import Duties—continued.

Tariff Items.		British Preferential Tariff.		Intermediate Tariff.			General Tariff.
Division V.—Textiles, Felts and Furs, and Manufactures Thereof, and Attire—continued.
105.—continued.
“(b)—continued.
(2) Other--------------------per lb.	7d.		10d.			10d.
and ad val.	27½ per cent.		45 per cent.			45 per cent.”
By adding to sub-item (a) a new paragraph (5) as follows:—
“(5) Piece goods otherwise classifiable under item 105 (a) (1) (b) (1), for use in the manufacture of bed sheets or pillow cases, as prescribed by Departmental Bylaws—
(a) Unbleached, not printed---per square yard	½d.		⅞d.			2¾d.
or ad val. whichever rate returns the lower duty.	5 per cent.		..			..
(b) Bleached, not printed----per square yard	½d.		1d.			3d.
or ad val. whichever rate returns the lower duty.”	5 per cent.		..			..
106. By omitting sub-item (f) and inserting in its stead the following sub-item:—
“(f) Buttons n.e.i., including blanks and those partly finished—
(1) Wholly or partly of gold or silver-ad val.	45 per cent.		62½ per cent.			62½ per cent.
(2) Wholly or principally of casein or of synthetic materials; imitations of trochus shell or pearl shell—
(a) Blanks, flat, plain, not processed ad val.	22½ per cent.		35 per cent.			35 per cent.
(b) Other, including such goods having metal fittings or metal fastening devices for each ligne measurement per gross	l½d.		l½d.			l½d.
less ad val.	12½. per cent.		..			..
(3) Wholly or principally of vegetable ivory including corozo and dum-nut animal shell bone horn ivory ad val.	10 per cent.		22½ per cent.			22½ per cent.
(4) Other including those wholly or principally of glass not being imitations of trochus shell or pearl shell ad val.	22½ per cent.		35 per cent.			35 per cent.”
DIVISION VIII.—EARTHENWARE, CEMENT, CHINA, GLASS, AND STONE.
250. By omitting sub-item (g) and inserting in its stead the following sub-item:—
“(g) Vacuum flasks jugs cans and similar vacuum containers and parts therefor ad val.	22½ per cent		45 per cent.		52½ per cent.”

The Schedule—continued.

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
division xv.—musical instruments.
362. By omitting from the item the following:— “; piano accordions”.
366. By omitting sub-item (c) and inserting in its stead the following sub-item:—
“(c) Accordions—
(1) Piano accordions-------------ad val.	Free	10 per cent.	12½ percent
(2) Other ---------------------ad val.	Free	12½ per cent.	17½ Per cent.”
division xvi.—miscellaneous.
400. By omitting sub-item (b) and inserting in its stead the following sub-item:—
“(b) Goods imported for repair, alteration or industrial processing and intended to be exported, as prescribed by Departmental By-laws	Free	Free	Free”

Overview

The Customs Tariff Act 1959 was enacted to revise and update the existing customs duties, thereby addressing the need for a contemporary and comprehensive framework to govern the import duties in Australia. This Act was passed by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, aiming to streamline and adjust the tariff rates for various imported goods. The primary objective was to ensure that the customs duties were reflective of the economic conditions and trade policies of the time, facilitating fair and regulated trade practices. The Act amends the Customs Tariff 1933-1958, updating the tariff schedule to reflect new rates and classifications for a broad range of imported goods, from agricultural products and textiles to earthenware and musical instruments.

Scope and Application

The Customs Tariff 1959 is an Australian legislative instrument that amends the existing Customs Tariff 1933-1958, imposing new duties of Customs on various imported goods as detailed in the Schedule to the Act. This legislation applies to all imported goods specified in the amended Schedule, which includes a broad range of products such as agricultural products, textiles, furniture, and miscellaneous items. The Act imposes specific duties based on the type and size of the goods, as well as their intended use, and the amendments reflect changes in the rates and classifications of these duties. The Act's application extends across the Commonwealth of Australia, affecting all territories and states within the nation. However, certain goods, such as those imported for repair, alteration, or industrial processing and intended for export, are exempt from duties as outlined in the Schedule. The imposition of these duties is effective from the specified date and time in the Act, which is the twentieth day of February, 1959, at nine o'clock in the forenoon according to standard time in the Australian Capital Territory. The Act may be further regulated or extended through subordinate instruments, which can provide additional details or clarifications on the implementation of the duties outlined in the principal Act.

Key Provisions

The Customs Tariff 1959 Act (C1959A00021) amends the existing Customs Tariff 1933-1958, introducing new import duties and modifying existing ones. The primary changes are detailed in the Schedule to the Act, which outlines the amendments to the Principal Act's Schedule. These amendments include specific updates to import duties for various goods, such as gherkins, almonds, cotton piece goods, buttons, vacuum flasks, and piano accordions. The time of imposition for these new duties is explicitly stated as 9:00 AM on 20 February 1959, according to standard time in the Australian Capital Territory. The Act imposes several obligations on the parties involved in importing goods subject to these tariffs. Importers must ensure that goods are correctly classified according to the updated tariff schedule and that appropriate duties are paid. For specific items, such as those used for repair, alteration, or industrial processing and intended for export, importers must adhere to Departmental By-laws to qualify for duty-free status. Importers also need to be aware of the ad valorem components of the duties, which are calculated based on the Free On Board (FOB) price of the goods. Breaches of the obligations imposed by the Customs Tariff 1959 Act can lead to serious consequences. Importers who fail to pay the correct duties or misclassify goods may face penalties, fines, and other legal actions. While the Act does not explicitly detail the maximum penalties for these breaches, it is clear that non-compliance can result in significant civil or criminal penalties, as is typical for customs-related legislation. The severity of these penalties will depend on the nature and extent of the breach, but they can include substantial fines and, in severe cases, imprisonment.

Area of Law: Customs Law
Instrument: Act
Concepts: Definitions & Interpretation; Offence Provisions; Compliance Obligations

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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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