Customs Tariff 1966

Customs Tariff 1966

No. 134 of 1965

An Act relating to Duties of Customs.

[Assented to 18 December, 1965]

BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Part I.—Preliminary.

Short title.

1. This Act may be cited as the Customs Tariff 1966.

Commencement.

2.—(1.) Subject to the next succeeding sub-section, this Act shall come into operation on the fourteenth day of February, One thousand nine hundred and sixty-six.

(2.) Sections 11 and 22 of this Act shall come into operation on a date to be fixed by Proclamation.

Parts.

3. This Act is divided into Parts, as follows:—

Part I.—Preliminary (Sections 1–14).

Part II.—Duties of Customs (Sections 15–25).

Part III.—Primage Duties (Sections 26–29).

Part IV.—Miscellaneous (Section 30).

Repeal.

4.—(1.) The following Acts are repealed:—

Customs Tariff 1965;

Customs Tariff (No. 2) 1965;

Customs Tariff (No. 3) 1965.

(2.) Notwithstanding that goods were imported into Australia before the commencing date, duties of Customs are not payable under an Act repealed by this Act, or by the Customs Tariff 1965, in respect of those goods if duties of Customs are imposed on those goods by section 15 of this Act.

(3.) Where—

(a) by reason of section 132 of the Customs Act 1901–1965, the rate of duty in respect of goods on which duty is imposed by section 15 of this Act, being goods entered for home consumption more than once, is the rate in force when the goods were first entered for home consumption; and

(b) the goods were first entered for home consumption before the commencing date,

the duty imposed by section 15 of this Act on the goods is the duty that would have been applicable in respect of them if this Act, and the Customs Act (No. 3) 1965, had not been enacted.

Incorporation.

5. The Customs Act 1901–1965 is incorporated and shall be read as one with this Act.

Interpretation.

6.—(1.) In this Act, unless the contrary intention appears—

“declared preference country” means a country specified in an order under sub-section (1.) of section 10 of this Act;

“duty” means a duty of Customs imposed by section 15 of this Act;

“less developed country” means a country specified in an order under sub-section (1.) of section 11 of this Act;

“the commencing date” means the fourteenth day of February, One thousand nine hundred and sixty-six;

“the Tariff Board” means the Tariff Board holding office under the Tariff Board Act 1921–1962.

(2.) A reference in this Act to a Schedule by number shall be read as a reference to the Schedule to this Act so numbered.

(3.) A reference in this Act to the First Schedule shall, unless the contrary intention appears, be read as a reference to Part II. of that Schedule.

(4.) Unless the contrary intention appears, a reference in this Act or any other law of the Commonwealth to the tariff classification in the First Schedule that applies to goods shall, in relation to any goods, be read as a reference to—

(a) if the item in the First Schedule that applies to the goods is not divided into sub-items—that item;

(b) if that item is divided into sub-items and the sub-item that applies to the goods is not divided into paragraphs—that sub-item;

(c) if that sub-item is divided into paragraphs and the paragraph that applies to the goods is not divided into sub-paragraphs—that paragraph; or

(d) if that paragraph is divided into sub-paragraphs—the sub-paragraph that applies to the goods.

(5.) Where, in a note to a Division or Chapter in the First Schedule, it is provided that goods of a specified kind do not fall within a specified Division, or within a specified Chapter, in that Schedule, goods of that kind shall be taken not to fall within any item in that last-mentioned Division or Chapter.

(6.) Where—

(a) two rates of duty are set out in column 3 or column 4 in the tariff classification in the First Schedule that applies to goods; and

(b) the second occurring of the rates is expressed to apply if it is lower, or if it is higher, than the other rate,

the second occurring of the rates applies only in a case where the duty ascertained in respect of those goods by reference to that rate is less or is greater, as the case may be, than the duty ascertained in respect of those goods by reference to that other rate.

Ad valorem duties.

7.—(1.) Unless the contrary intention appears, where, in the First Schedule or in the Second Schedule, reference is made to a percentage in relation to goods or in relation to a part, component or ingredient of goods, the reference shall, in relation to any goods or a part, component or ingredient of any goods, as the case may be, be read as a reference to that percentage of the value of the goods or of that part, component or ingredient of the goods, as the case may be.

(2.) The value of any goods for the purposes of this Act is, unless the contrary intention appears, the value for duty of the goods ascertained or determined in accordance with Division 2 of Part VIII. of the Customs Act 1901–1965.

(3.) The value of a part, component or ingredient of any goods for the purposes of this Act is, unless the contrary intention appears, such proportion of the value of the goods as the Minister directs.

FOB price.

8.—(1.) For the purposes of this Act, the FOB price of goods that have been exported to Australia is, subject to the next succeeding sub-section, an amount, expressed in Australian currency, equal to—

(a) where the goods have been sold by the exporter, on or before the date of exportation, to the person who imported them into Australia—the sum of—

(i) the price paid or to be paid for the goods by the importer, but not including any part of that price that, in the opinion of the Minister, represents a charge in respect of transport or insurance of the goods after they have been exported or in respect of any other matter arising after that time; and

(ii) any charges or costs in respect of the supplying of outside packages for, or in respect of the handling (including the placing in outside packages), the transporting or the loading of, the goods in the country of export with a view to exporting the goods from that country, being charges or costs that have been incurred by the importer and are not included in the price referred to in the last preceding sub-paragraph; or

(b) in any other case—the amount that, in the opinion of the Minister, having regard to any matter that he considers relevant, would have been the FOB price of the goods in accordance with the last preceding paragraph if the export of the goods to Australia had been the result of a sale of the goods by the exporter to a person in Australia.

(2.) Where the Minister is of opinion that there are reasonable grounds for believing that, in relation to any goods, the amount of the price referred to in sub-paragraph (i) of paragraph (a) of the last preceding sub-section, or the amount of any charge or cost referred to in sub-paragraph (ii) of that paragraph, was fixed with a view to reducing the amount of duty payable in respect of the goods, the Minister may determine an amount to be the FOB price of the goods for the purposes of this Act, being the amount that, in the opinion of the Minister, having regard to any matter that he considers relevant, would have been the FOB price of the goods in accordance with the last preceding sub-section if the amount of that first-mentioned price, or of that charge or cost, had not been fixed with that view.

(3.) In this section, “exporter”, in relation to goods that have been exported to Australia, includes a person who placed the goods on board the ship, aircraft or vehicle in which the goods left the country of export.

“Free” rates, &c.

9.—(1.) Where the word “Free” is set out in column 3 or column 4 of the First Schedule, or in column 3 or column 4 of Part I. of the Second Schedule, that word shall, unless the contrary intention appears, be deemed, for the purposes of this Act or any other law of the Commonwealth, to be a rate of duty.

(2.) Any words, or words and figures, set out in column 3 or column 4 in the tariff classification in the First Schedule that applies to goods, being words, or words and figures, that enable the duty to be ascertained in respect of those goods, whether by reference to a rate or rates of duty or otherwise, shall, unless the contrary intention appears, be deemed, for the purposes of this Act or any other law of the Commonwealth, to be a rate of duty.

Declared preference countries.

10.—(1.) The Minister may, by order published in the Gazette, declare that a country specified in the order is a declared preference country for the purposes of this Act.

(2.) An order under the last preceding sub-section has effect, or shall be deemed to have had effect, from and including such date (which may be a date earlier than the date of publication of the order in the Gazette) as is specified in the order.

(3.) The Minister may, by order published in the Gazette, revoke an order under sub-section (1.) of this section.

(4.) An order under the last preceding sub-section has effect from and including such date (which shall not be a date earlier than the date of publication of the order in the Gazette) as is specified in the order.

Declaration of less developed countries.

11.—(1.) The Minister may, by order published in the Gazette, declare that a country specified in the order is a less developed country for the purposes of this Act.

(2.) The Minister may, in an order under the last preceding sub-section, direct that a country that is a less developed country by virtue of the order shall not be treated as a less developed country in relation to a class of goods specified in the direction.

(3.) An order under sub-section (1.) of this section has effect, or shall be deemed to have had effect, from and including such date (which may be a date earlier than the date of publication of the order in the Gazette) as is specified in the order.

(4.) The Minister may, by order published in the Gazette, revoke an order under sub-section (1.) of this section.

(5.) An order under the last preceding sub-section has effect from and including such date (which shall not be a date earlier than the date of publication of the order in the Gazette) as is specified in the order.

Abbreviations of names of countries.

12.—(1.) For the purposes of this Act—

(a) the name of the Territory of Papua and the name of the Territory of New Guinea shall be deemed to be specified in column 4 of the First Schedule where the abbreviation “PNG” is so specified;

(b) the name of each country that is a declared preference country shall, subject to the next succeeding subsection, be deemed to be specified in column 4 of the First Schedule where the abbreviation “DPC” is so specified; and

(c) the name of a country specified in the following table shall be deemed to be specified in column 4 of the First Schedule where the abbreviation of the name of that country specified in that table is so specified:—

(2.) In the application of this Act to any goods, the name of a declared preference country shall not be deemed to be specified in column 4 of the First Schedule unless, at the time of entry of the goods for home consumption, the order under sub-section (1.) of section 10 of this Act in which the country is specified has effect or is deemed to have had effect.

First Schedule divided into items, &c.

13.—(1.) In the First Schedule—

(a) an asterisk, that is, the symbol *, in column 2 at the commencement of a line indicates the commencement of an item;

(b) a dash, that is, the symbol -, in column 2 at the commencement of a line indicates the commencement of a sub-item of the item in which the symbol appears;

(c) two dashes, that is, the symbols - -, in column 2 at the commencement of a line indicate the commencement of a paragraph of the sub-item in which the symbols appear; and

(d) three dashes, that is, the symbols - - -, in column 2 at the commencement of a line indicate the commencement of a sub-paragraph of the paragraph in which the symbols appear.

(2.) For the purposes of this Act or any other law of the Commonwealth—

(a) an item in the First Schedule may be referred to by the word “item” followed by the number set out opposite to the commencement of the item in column 1 of that Schedule;

(b) a sub-item of an item in the First Schedule may be referred to by the word “sub-item” followed by the number set out opposite to the commencement of the sub-item in column 1 of that Schedule;

(c) a paragraph of a sub-item in the First Schedule may be referred to by the word “paragraph” followed by the number set out opposite to the commencement of the paragraph in column 1 of that Schedule; and

(d) a sub-paragraph of a paragraph in the First Schedule may be referred to by the word “sub-paragraph” followed by the number set out opposite to the commencement of the sub-paragraph in column 1 of that Schedule.

(3.) For the purposes of this Act or any other law of the Commonwealth, the number set out in column 1 of the First Schedule opposite to the commencement of an item, a sub-item of an item, a paragraph of a sub-item or a sub-paragraph of a paragraph shall be deemed to form part of the item, sub-item, paragraph or sub-paragraph, as the case may be.

Rules for the Interpretation of the First Schedule.

14.—(1.) The Rules for the Interpretation of the First Schedule set out in Part I. of the First Schedule have effect for the purpose of ascertaining—

(a) within which item or items any goods fall and, if the goods fall within two or more items, which one of those items applies to the goods;

(b) if the item that applies to the goods is divided into sub-items—within which of those sub-items the goods fall and, if the goods fall within two or more of those sub-items, which one of those sub-items applies to the goods;

(c) if the sub-item that applies to the goods is divided into paragraphs—within which of those paragraphs the goods fall and, if the goods fall within two or more of those paragraphs, which one of those paragraphs applies to the goods; and

(d) if the paragraph that applies to the goods is divided into sub-paragraphs—within which of those sub-paragraphs the goods fall and, if the goods fall within two or more of those sub-paragraphs, which one of those sub-paragraphs applies to the goods.

(2.) In this section and in the First Schedule, including Part I. of that Schedule—

“Chapter” means a Chapter of a Division;

“column” means a column in Part II. of the First Schedule;

“Division” means a Division of Part II. of the First Schedule;

“item” means an item in Part II. of the First Schedule;

“paragraph” means a paragraph of a sub-item;

“Sub-chapter” means a Sub-chapter of a Chapter;

“sub-item” means a sub-item of an item;

“sub-paragraph” means a sub-paragraph of a paragraph.

Part II.—Duties of Customs.

Imposition of duties.

15.—(1.) Subject to this Act, duties of Customs are imposed, in accordance with this Part, on goods imported into Australia, whether before, on or after the commencing date.

(2.) The last preceding sub-section does not apply to goods imported into Australia before the commencing date unless they are entered, or again entered, for home consumption on or after the commencing date.

General rates of duty.

16. Subject to this Act, the duty in respect of goods shall be ascertained by reference to the rate of duty set out in column 3 in the tariff classification in the First Schedule that applies to the goods.

Preferential rates of duty.

17.—(1.) Subject to this Act, the duty in respect of goods to which this sub-section applies shall be ascertained by reference to the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods.

(2.) The last preceding sub-section applies to—

(a) goods that are the produce or manufacture of—

(i) the United Kingdom;

(ii) Canada;

(iii) New Zealand;

(iv) Ireland;

(v) the Territory of Papua; or

(vi) the Territory of New Guinea; and

(b) goods (not being goods falling within item 29 in Part I. of the Second Schedule)—

(i) that are the produce or manufacture of Australia;

(ii) that, having been exported from Australia, are imported into Australia;

(iii) the character of which has not been altered after exportation and before importation; and

(iv) that are approved in writing by the Minister for the purposes of this paragraph.

(3.) The reference in sub-section (1.) of this section to the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to goods shall be read as not including a reference to a rate of duty in relation to which the name of a country is specified.

(4.) If—

(a) in column 4 in the tariff classification in the First Schedule that applies to goods the name of a country is specified in relation to a rate of duty; and

(b) the goods are the produce or manufacture of that country, the duty in respect of those goods shall be ascertained by reference to that rate of duty.

Deferred rates.

18.—(1.) Where a deferred rate of duty is set out in the First Schedule, the question whether the rate should or should not operate on and after the date of deferment shall be referred to the Tariff Board in accordance with the Tariff Board Act 1921–1962 for inquiry and report.

(2.) The Minister may, upon the making by the Tariff Board of its report in respect of a deferred rate of duty (including a report made on a reference in pursuance of the next succeeding sub-section), by notice published in the Gazette, defer the rate to such date as is specified in the notice, either in respect of all, or any portion of, the goods to which the deferred rate applies.

(3.) Where a deferred rate of duty has been deferred by the Minister under the last preceding sub-section, the question whether the rate should or should not operate on and after the further date of deferment shall, before that date, be referred to the Tariff Board in accordance with the Tariff Board Act 1921–1962 for inquiry and report.

(4.) In making its inquiry and report on a reference in accordance with this section, the Tariff Board shall consider whether the goods in respect of which the deferred rate of duty is set out are being made or produced in Australia or will be so made or produced on, or immediately after, the date of deferment—

(a) in reasonable quantities;

(b) of satisfactory quality; and

(c) at a reasonable price having regard, among other things, to the probable economic effect of the imposition of duty at the deferred rate upon other industries concerned, and upon the community in general.

(5.) A deferred rate of duty does not operate until the date of deferment.

(6.) In this section—

“date of deferment”, in relation to a deferred rate of duty, means the date specified in the First Schedule in relation to the deferred rate or, if the deferred rate has been further deferred by the Minister, the date to which it has been so deferred;

“deferred rate of duty” or “deferred rate” means a rate of duty set out in column 3 or column 4 of the First Schedule that is referred to in that column as a deferred rate and in relation to which a date is specified.

Temporary rates.

19.—(1.) Where a rate of duty set out in column 3 or column 4 of the First Schedule in relation to any goods is referred to in that column as a temporary duty, the rate ceases to operate at the expiration of a period of three months after the date upon which the Minister of State for Trade and Industry received or receives the final report of the Tariff Board upon the reference to that Board with respect to those goods that was pending on the date as from which duty in accordance with that rate commenced to be collected.

(2.) For the purposes of the last preceding sub-section, a notification in the Gazette by the Minister of State for Trade and Industry, under sub-section (4.) of section 18e of the Tariff Board Act 1921–1962, of the fact that he has received the final report of the Tariff Board upon a particular reference and of the date upon which he received that report is conclusive evidence of the matters so notified.

(3.) Where a rate of duty was referred to in the Schedule to the Customs Tariff 1933–1965, or in Part II. of the First Schedule to the Customs Tariffs 1965, as a temporary duty and a rate of duty referred to in sub-section (1.) of this section corresponds with that rate, then, for the purposes of that sub-section, duty in accordance with the rate referred to in that sub-section shall be deemed to have commenced to be collected as from the date as from which duty in accordance with the corresponding rate commenced to be collected.

Surcharge rates.

20.—(1.) The Minister may, by order published in the Gazette, declare that a rate of duty of twenty per centum of the value of goods applies to all goods, or applies to goods of a class or kind specified in the order, produced or manufactured, in whole or in part, in a country specified in the order.

(2.) An order under the last preceding sub-section has effect from and including such date (which shall not be a date earlier than the date of publication of the order in the Gazette) as is specified in the order.

(3.) The Minister may, by order published in the Gazette, revoke an order under sub-section (1.) of this section.

(4.) An order under the last preceding sub-section has effect, or shall be deemed to have had effect, from and including such date (which may be a date earlier than the date of publication of the order in the Gazette) as is specified in the order.

(5.) Where, at a time when an order under sub-section (1.) of this section has effect, goods to which the order applies are entered for home consumption, there shall, for the purpose of the application of this Act in relation to the goods, be deemed to be set out in column 3 in the tariff classification in the First Schedule that applies to the goods, as an additional rate, a rate of duty of twenty per centum of the value of the goods.

Special rates of duty.

21.—(1.) Where—

(a) an item in Part I. of the Second Schedule applies to goods; and

(b) the duty ascertained in respect of the goods by reference to the rate of duty in the First Schedule that applies to the goods is greater than the amount of duty applicable to the goods under the item in Part I. of the Second Schedule that applies to the goods,

the duty in respect of the goods is that last-mentioned amount of duty or, if no duty is applicable to the goods under that item, no duty is payable in respect of the goods.

(2.) If goods fall within two or more items in Part I. of the Second Schedule, the item in that Part of that Schedule that applies to the goods is the item under which the least amount of duty, or no duty, is applicable to the goods or, if there are two or more such items, such one of those items as the Comptroller directs.

(3.) For the purposes of the last two preceding sub-sections, the amount of duty applicable to goods under an item in Part I. of the Second Schedule is—

(a) where the rate of duty in the First Schedule that applies to the goods is set out in column 3 of the First Schedule—an amount of duty ascertained by reference to the rate of duty set out in column 3 of Part I. of the Second Schedule in that item; or

(b) where the rate of duty in the First Schedule that applies to the goods is set out in column 4 of the First Schedule—

(i) if the goods are the produce or manufacture of the United Kingdom, Canada, New Zealand, Ireland, the Territory of Papua or

the Territory of New Guinea—an amount of duty ascertained by reference to the rate of duty set out in column 4 of Part I. of the Second Schedule in that item; or

(ii) in any other case—an amount of duty ascertained by reference to the rate of duty set out in column 3 of Part I. of the Second Schedule in that item.

(4.) Sub-section (1.) of this section does not apply in respect of goods to which item 5 in Part I. of the Second Schedule applies unless the person who enters the goods for home consumption agrees that, in the event of the goods being sold or otherwise disposed of in Australia within a period of two years after the date of entry of the goods for home consumption, he will, unless the Minister determines by reason of special circumstances that duty is not payable, pay the duty that, but for that item, would have been payable in respect of the goods at the time when they were entered for home consumption.

(5.) Where the Minister is of opinion that a country does not grant in relation to Australia exemptions from duties of customs corresponding with exemptions having effect in relation to that country by virtue of item 5 in Part I. of the Second Schedule, he may, by instrument in writing, limit the operation of that item in relation to that country to such extent as is specified in the instrument.

Special rates of duty applicable to goods of less developed countries.

22.—(1.) The Minister may, by instrument in writing, direct that, subject to such conditions, if any, as are specified in the instrument, goods that—

(a) are included in a class of goods specified in the instrument;

(b) are the produce or manufacture of a country that, at the time the goods are entered for home consumption, is a less developed country;

(c) are imported into Australia by or on behalf of such person as is specified in the instrument; and

(d) are imported into Australia during such period as is specified in the instrument,

shall be treated as if they were specified in item 38, item 39, item 40, item 41, item 42, item 43 or item 44 in Part I. of the Second Schedule.

(2.) An instrument under the last preceding sub-section has effect, or shall be deemed to have had effect, from and including such date (which may be a date earlier than the date of the instrument) as is specified in the instrument.

(3.) An instrument under sub-section (1.) of this section does not have effect in relation to goods that—

(a) are the produce or manufacture of a country that, by virtue of a direction under sub-section (2.) of section 11 of this Act, is not to be treated as a less developed country in relation to a class of goods specified in the direction; and

(b) are included in that class of goods.

(4.) An instrument under sub-section (1.) of this section may provide that it has effect only in relation to goods not exceeding, in the aggregate, such quantity or such value as is specified in the instrument.

(5.) The Minister may, by instrument in writing, revoke a direction under sub-section (1.) of this section.

(6.) An instrument under the last preceding sub-section has effect from and including such date (which shall not be a date earlier than the date of the instrument) as is specified in the instrument.

(7.) Where the tariff classification in the First Schedule that applies to goods is specified in Part II., III., IV., V., VI., VII. or VIII. of the Second Schedule, those goods shall, for the purposes of the Second Schedule, be deemed to be referred to in that Part of the Second Schedule.

Substitutes and imitations.

23. The Minister may, by notice published in the Gazette—

(a) declare that he is of opinion that goods of a kind specified in the notice—

(i) are a substitute for goods of another kind specified in the notice;

(ii) are intended to be or can be used as a substitute for goods of another kind specified in the notice;

(iii) can be used for any purpose for which goods of another kind specified in the notice can be used; or

(iv) are an imitation of goods of another kind specified in the notice; and

(b) direct that the duty in respect of goods of that first-mentioned kind is the duty that would be applicable in respect of them if they were goods of that other kind.

Parts for other goods.

24.—(1.) Where—

(a) goods are parts for other goods;

(b) the rate of duty that applies to the first-mentioned goods is a rate that is not related to the value of the goods; and

(c) that rate would apply to the first-mentioned goods if they were goods of the kind for which they are parts,

the Minister may direct that the duty in respect of the first-mentioned goods is the duty that would be applicable in respect of them if there were substituted for that rate such lower rate as the Minister specifies.

(2.) Where—

(a) goods are parts for other goods; and

(b) the duty in respect of the first-mentioned goods is greater than the duty that would be applicable in respect of them if they were goods of the kind for which they are parts,

the Minister may direct that the duty in respect of the first-mentioned goods is the lower amount of duty.

Goods consisting of separate articles.

25.—(1.) Where goods consist of separate articles, whether or not the articles are specifically referred to in the First Schedule, the Minister may direct—

(a) that the duty in respect of the goods is the duty that would be applicable in respect of them if they consisted only of such one of those articles, or such of those articles, as, in the opinion of the Minister, gives or give to the goods their essential character; or

(b) that the duty in respect of the goods is the duty that would be applicable in respect of them if each of those articles had been imported separately.

(2.) Where the Minister gives a direction under the last preceding sub-section in respect of goods by virtue of paragraph (b) of that sub-section, he may also direct that an article comprised in the goods shall be treated as if it were an article of the kind that, in his opinion, gives to the goods their essential character.

(3.) Subject to the next succeeding sub-section, an article comprised in any goods is to be taken not to be a separate article for the purposes of this section unless it is capable of being used independently of each other article comprised in the goods.

(4.) Where goods, being machinery, consist of a driving unit and a driven unit, whether or not the goods include equipment for transmitting power from the driving unit to

the driven unit or any other equipment, the driving unit and the driven unit shall, for the purposes of this section, be taken to be separate articles.

Part III.—Primage Duties.

Interpretation.

26.—(1.) In this Part—

“goods to which this Part applies” means goods referred to in a Part of the Third Schedule, other than—

(a) goods the produce or manufacture of New Zealand, Fiji, the Territory of Papua, the Territory of New Guinea, Norfolk Island, the Territory of Cocos (Keeling) Islands or the Territory of Christmas Island;

(b) in the case of goods referred to in Part IV. of the Third Schedule, goods the produce or manufacture of a preference country; or

(c) goods that are exempt from primage duty by virtue of an order under section 29 of this Act;

“primage duty” means a duty of Customs imposed by the next succeeding section.

(2.) For the purposes of this Part, goods shall be treated as the produce or manufacture of a preference country if—

(a) they are the produce or manufacture of Australia, the United Kingdom, Canada or Ireland; or

(b) if, in column 4 in the tariff classification in the First Schedule that applies to the goods, the name of a country is specified—they are the produce or manufacture of that country.

(3.) Where the tariff classification in the First Schedule that applies to goods is specified in column 1 of a Part of the Third Schedule, those goods shall, for the purposes of this Part, unless they are goods of a kind specified in column 2 of that Part opposite to the reference to that tariff classification, be deemed to be referred to in that Part of the Third Schedule.

Imposition of primage duties.

27.—(1.) Duties of Customs are, in addition to any other duties of Customs, imposed, in accordance with this Part, on goods to which this Part applies imported into Australia, whether before, on or after the commencing date.

(2.) The last preceding sub-section does not apply to goods imported into Australia before the commencing date unless they are entered, or again entered, for home consumption on or after the commencing date.

Rates of primage duties.

28.—(1.) The primage duty in respect of goods to which this Part applies that are referred to in Part I. of the Third Schedule is ten per centum of the value of the goods.

(2.) The primage duty in respect of goods to which this Part applies that are referred to in Part II. of the Third Schedule is—

(a) in the case of goods the produce or manufacture of a preference country—five per centum of the value of the goods; or

(b) in any other case—ten per centum of the value of the goods.

(3.) The primage duty in respect of goods to which this Part applies that are referred to in Part III. or Part IV. of the Third Schedule is five per centum of the value of the goods.

Exemption from primage duty.

29.—(1.) The Minister may, by order published in the Gazette, declare that goods specified in the order, or goods included in a class of goods so specified, are exempt from primage duty.

(2.) An order under the last preceding sub-section has effect, or shall be deemed to have had effect, from and including such date (which may be a date earlier than the date of publication of the order in the Gazette) as is specified in the order.

(3.) The Minister may, by order published in the Gazette, revoke an order under sub-section (1.) of this section.

(4.) An order under the last preceding sub-section has effect from and including such date (which shall not be a date earlier than the date of publication of the order in the Gazette) as is specified in the order.

Part IV.—Miscellaneous.

Orders.

30.—(1.) In this section, “order” means an order under section 10, 11, 20 or 29 of this Act.

(2.) Orders shall be deemed not to be Statutory Rules within the meaning of the Rules Publication Act 1903–1964.

(3.) The provisions of sections 48, 49 and 49a of the Acts Interpretation Act 1901–1964 (other than paragraphs (a) and (b) of sub-section (1.), sub-section (2.) and sub-section (6.) of the first-mentioned section) apply, by force of this section, to orders in like manner as those provisions apply to regulations.

(4.) Where an order is disallowed, or is to be deemed to have been disallowed, under a provision of the Acts Interpretation Act 1901–1964 as applied by the last preceding sub-section, the disallowance of the order has effect as if the order had been revoked with effect from and including the date of the disallowance.

THE SCHEDULES

FIRST SCHEDULE Sections 14, 16, 17, etc.

PART I.

Rules for the Interpretation of the First Schedule

1.—(l.) The titles of Divisions, Chapters and Sub-chapters in Part II. of this Schedule are provided for reference only, and shall not be used for the purpose of interpreting this Schedule.

(2.) For the purpose of ascertaining whether goods fall within an item, sub-item, paragraph or sub-paragraph or whether an item, sub-item, paragraph or sub-paragraph applies to goods, regard shall be had to—

(a) the terms of—

(i) the items, including, subject to sub-rule (3.) of this rule, sub-items, paragraphs and sub-paragraphs; and

(ii) the notes to Divisions and Chapters; and

(b) except where the terms of the items or of those notes otherwise require, rules 2, 3, 4 and 5 of these Rules.

(3.) For the purpose of ascertaining whether goods fall within an item or whether an item applies to goods, regard shall not be had to the terms of any sub-item; for the purpose of ascertaining whether goods fall within a sub-item or whether a sub-item applies to goods, regard shall not be had to the terms of any paragraph; for the purpose of ascertaining whether goods fall within a paragraph or whether a paragraph applies to goods, regard shall not be had to the terms of any sub-paragraph.

2.—(1.) A reference in an item (including a reference in a sub-item, paragraph or sub-paragraph) to a material or substance shall be read as including a reference to goods consisting of a mixture or combination of that material or substance with another material or substance or with other materials or substances.

(2.) A reference in an item (including a reference in a sub-item, paragraph or subparagraph) to a material or substance shall be read as including a reference to goods consisting wholly or partly of that material or substance.

(3.) For the purpose of ascertaining whether an item, sub-item, paragraph or subparagraph applies to goods that consist of more than one material or substance, regard shall be had to the principles set out in rule 3 of these Rules.

(4.) A reference in this Schedule to a pack shall, in relation to goods, be read as a reference to the smallest saleable unit in which the goods are put up.

3. When, for any reason, goods fall within two or more items, two or more sub-items of an item, two or more paragraphs of a sub-item or two or more sub-paragraphs of a paragraph, the item, sub-item, paragraph or sub-paragraph, as the case may be, that applies to the goods shall be ascertained in accordance with the following principles:—

(a) If one of the items, sub-items, paragraphs or sub-paragraphs, as the case may be, provides a more specific description of the goods than any other of the items, sub-items, paragraphs or sub-paragraphs, that first-mentioned item, sub-item, paragraph or sub-paragraph, as the case may be, applies to the goods.

(b) If—

(i) the item, sub-item, paragraph or sub-paragraph that applies to the goods cannot be ascertained in accordance with paragraph (a) of this rule;

(ii) the goods are mixtures or composite goods that consist of different materials or are made up of different components; and

(iii) one of those materials or components gives to the goods their essential character,

the goods shall be taken to consist of that material or component.

(c) If the item, sub-item, paragraph or sub-paragraph, as the case may be. that applies to the goods cannot be ascertained in accordance with paragraph (a) or paragraph (b) of this rule, the item, sub-item, paragraph or sub-paragraph, as the case may be, under which the greatest amount of duty is payable in

First Schedule—continued

respect of the goods applies to the goods or, if there are two or more such items, sub-items, paragraphs or sub-paragraphs, that one of those items, sub-items, paragraphs or sub-paragraphs, as the case may be, that occurs last in this Schedule applies to the goods.

4. Where goods do not fall within any item, the item that applies to the goods is the item that applies to goods that are most akin to those goods.

5.—(1.) Notwithstanding anything contained in these Rules or in Part II. of this Schedule—

(a) goods shall not be treated as falling within a sub-item (not being a by-law sub-item) of an item, a paragraph (not being a by-law paragraph) of a sub-item or a sub-paragraph (not being a by-law sub-paragraph) of a paragraph if—

(i) the goods fall within a by-law sub-item of that item, a by-law paragraph of that sub-item or a by-law sub-paragraph of that paragraph, as the case may be; and

(ii) the goods are free from duty under the by-law sub-item, paragraph or sub-paragraph or the duty applicable to the goods under the by-law sub-item, paragraph or sub-paragraph is less than the duty applicable to the goods under that first-mentioned sub-item, paragraph or sub-paragraph; and

(b) goods shall not be treated as falling within a by-law sub-item of an item, a bylaw paragraph of a sub-item or a by-law sub-paragraph of a paragraph (other than such a sub-item, paragraph or sub-paragraph within which those goods fall by virtue of a by-law or determination that provides that that sub-item, paragraph or sub-paragraph applies exclusively to the goods, or to the class or kind of goods, specified in the by-law or determination) if—

(i) the goods fall within any other sub-item of that item, paragraph of that sub-item or sub-paragraph of that paragraph (whether or not that last-mentioned sub-item, paragraph or sub-paragraph is a by-law sub-item, paragraph or sub-paragraph); and

(ii) the goods are free from duty under that last-mentioned sub-item, paragraph or sub-paragraph or the amount of duty applicable to the goods under that last-mentioned sub-item, paragraph or subparagraph is less than the duty applicable to the goods under that first-mentioned sub-item, paragraph or sub-paragraph.

(2.) For the purposes of the last preceding sub-rule, a sub-item shall be deemed to be a by-law sub-item, a paragraph shall be deemed to be a by-law paragraph and a subparagraph shall be deemed to be a by-law sub-paragraph if the sub-item, paragraph or sub-paragraph, as the case may be, is expressed to apply to goods, or to a class or kind of goods, as prescribed by by-law.

First Schedule—continued

PART II.

Descriptions of Goods and Rates of Duty

DIVISION I.

LIVE ANIMALS; ANIMAL PRODUCTS

Chapter 1—Live Animals

Notes

1. In this Chapter, “animals” does not include fish, crustaceans, molluscs or microbial cultures.

2. A reference in this Chapter to a particular genus or species of animals shall be read as including a reference to the young of that genus or species.

First Schedule—continued

Chapter 2—Meat and Edible Meat Offals

Note

The following goods do not fall within this Chapter:—

(a) goods of a kind described in item 02.01, 02.02, 02.03, 02.04 or 02.06 that are unfit or unsuitable for human consumption;

(b) goods falling within item 05.04;

(c) animal blood falling within item 05.15;

(d) animal fat (other than unrendered pig fat or unrendered poultry fat) falling within an item in Chapter 15.

First Schedule—continued

Chapter 3—Fish, Crustaceans and Molluscs

Note

The following goods do not fall within this Chapter:—

(a) marine mammals falling within item 01.06, and meat thereof falling within item 02.04 or 02.06;

(b) dead fish (including livers and roes thereof) and dead crustaceans and molluscs, being goods falling within an item in Chapter 5, that are unfit or unsuitable for human consumption either by reason of their species or their condition;

(c) caviar and caviar substitutes falling within item 16.04.

First Schedule—continued

Chapter 4—Dairy Produce; Birds’ Eggs; Natural Honey

Notes

1. In this Schedule, “milk” means full cream milk, skimmed milk, butter milk and whey, and kephir, yoghurt and similar fermented milk.

2. For the purposes of item 04.02—

(a) milk or cream put up in hermetically sealed cans shall be regarded as preserved; and

(b) milk or cream not put up in hermetically sealed cans shall not be regarded as preserved by reason only of being pasteurised, sterilised or peptonised.

First Schedule—continued

Chapter 5—Products of Animal Origin, Not Elsewhere Specified or Included

Notes

1. The following goods do not fall within this Chapter:—

(a) edible products (other than guts, bladders or stomachs of animals, whether whole or in pieces, or animal blood, whether liquid or dried);

(b) hides and skins including furskins (other than goods of a kind described in item 05.05, 05.06 or 05.07);

(c) animal textile materials (other than horsehair or horsehair waste) falling within an item in Division XI;

(d) goods falling within item 96.03.

2. For the purposes of item 05.01, the sorting of hair by length that does not result in the root ends and tip ends respectively being arranged together shall be deemed not to constitute working.

3. For the purposes of this Schedule, elephant, mammoth, mastodon, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals shall be deemed to be ivory.

4. In this Schedule, “horsehair” means hair of the manes or tails of equine or bovine animals.

First Schedule—continued

First Schedule—continued

DIVISION II.

VEGETABLE PRODUCTS

Chapter 6—Live Trees and Other Plants; Bulbs, Roots and the Like; Cut Flowers and Ornamental Foliage

Notes

1.—(1.) Goods do not fall within an item in this Chapter unless they are goods (including live trees and seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use.

(2.) Potatoes, onions, shallots and garlic falling within an item in Chapter 7 do not fall within this Chapter.

2. A reference in item 06.03 or 06.04 to goods of any kind shall be read as including a reference to bouquets, floral baskets, wreaths and similar articles made of goods of that kind.

First Schedule—continued

Chapter 7—Edible Vegetables and Certain Roots and Tubers

Notes

1. Subject to the next succeeding note, in items 07.01, 07.02, 07.03 and 07.04, “vegetables” includes edible mushrooms, truffles, olives, capers, tomatoes, potatoes, salad beetroot, cucumbers, gherkins, marrows, pumpkins, aubergines, Capsicum grossum (sweet capsicum), fennel, parsley, chervil, tarragon, cress, sweet marjoram, horse-radish and garlic.

2. The following goods do not fall within this Chapter:—

(a) ground Capsicum grossum (sweet capsicum) falling within item 09.04;

(b) goods falling within item 11.03 or 11 05.

First Schedule—continued

First Schedule—continued

First Schedule—continued

Chapter 8—Edible Fruits and Nuts; Peel of Melons or Citrus Fruits

Notes

1. Inedible fruits and inedible nuts do not fall within this Chapter.

2. For the purposes of this Chapter, goods shall not be deemed to have ceased to be fresh by reason only that they have been chilled.

First Schedule—continued

First Schedule—continued

First Schedule—continued

First Schedule—continued

First Schedule—continued

First Schedule—continued

Chapter 9—Coffee, Tea, Maté and Spices

Notes

1.—(1.) Where a mixture of goods contains only goods that fall within one or more of items 09.04 to 09.10 (inclusive)—

(a) if the mixture consists of goods falling within the same item—the mixture falls within that item; or

(b) in any other case—the mixture falls within item 09.10.

(2.) For the purposes of this note, the presence, in a mixture of goods, of goods falling within an item other than one of the above-mentioned items shall be disregarded if the removal of the goods from the mixture would leave the essential character of the mixture unchanged.

2. The following goods do not fall within this Chapter:—

(a) unground Capsicum grossum (sweet capsicum) falling within an item in Chapter 7;

(b) pepper of the variety Cubeba officinalis Miguel or Piper cubeba falling within item 12.07;

(c) mixtures containing goods falling within an item referred to in the last preceding note and other goods—

(i) not falling within such an item; and

(ii) the removal of which from the mixture would change the essential character of the mixture;

(d) mixed condiments and mixed seasonings falling within item 21.04.

First Schedule—continued

First Schedule—continued

First Schedule—continued

Chapter 10—Cereals

Notes

1. Grain, other than rice, that has been ground to remove the husk or pericarp or has been otherwise worked does not fall within this Chapter.

2. In this Chapter, “rice” means—

(a) unworked rice; or

(b) rice that has been husked, glazed, polished or broken, but has not been otherwise worked.

First Schedule—continued

Chapter 11—Products of the Milling Industry; Malt and Starches; Gluten; Inulin

Notes

1. The following goods do not fall within this Chapter:—

(a) roasted malt put up as a coffee substitute falling within item 09.01 or 21.01;

(b) flour modified by heat-treatment or otherwise and for use in infants’ food or for dietetic purposes, falling within item 19.02;

(c) goods falling within item 19.05;

(d) goods falling within an item in Chapter 30;

(e) starches having the character of goods falling within item 33.06.

2. Where flour has been subjected to heat-treatment for the purpose only of improving its baking qualities, the fact that it has been so treated shall, for the purposes of this Schedule, be disregarded.

First Schedule—continued

First Schedule—continued

Chapter 12—Oil Seeds and Oleaginous Fruit; Miscellaneous Grains, Seeds and Fruit; Industrial and Medicinal Plants; Straw and Fodder

Notes

1. In item 12.01, “oil seeds and oleaginous fruit” includes ground-nuts, soya beans, mustard seeds, oil poppy seeds, poppy seeds and copra, but does not include coconuts or olives.

2.—(1.) In item 12.03, “seeds” includes beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches and seeds of lupines, not being goods referred to in the next succeeding sub-note.

(2.) Goods do not fall within item 12.03 if they fall within item 07.05, an item in Chapter 9 or 10 or item 12.01 or 12.07.

3.—(1.) In item 12.07, “plants” includes basil, borage, hyssop, any species of mint, rosemary, rue, sage, wormwood and any part of those plants, not being goods referred to in the next succeeding sub-note.

(2.) The following goods do not fall within item 12.07:—

(a) goods falling within item 12.01;

(b) goods falling within an item in Chapter 30;

(c) goods falling within an item in Chapter 33;

(d)goods falling within item 38.11.

First Schedule—continued

First Schedule—continued

Chapter 13—Raw Vegetable Materials of a Kind Suitable for Use in Dyeing or in Tanning; Lacs; Gums, Resins and Other Vegetable Saps and Extracts

Notes

1. Subject to the next succeeding note, in item 13.03, “vegetable saps and extracts” includes liquorice extract, extract of pyrethrum, extract of hops, extract of aloes and opium.

2. The following goods do not fall within item 13.03:—

(a) liquorice extract that contains more than 10 per centum by weight of sugar or is put up as confectionery falling within item 17.04;

(b) goods falling within item 19.01;

(c) goods falling within item 21.02;

(d) alcoholic saps or extracts constituting beverages, and compound alcoholic preparations (known as concentrated extracts) for the manufacture of beverages, being saps, extracts or preparations falling within an item in Chapter 22;

(e) camphor falling within item 29.13 and glycyrrhizin falling within item 29.41;

(f) goods falling within item 30 03;

(g) tanning or dyeing extracts falling within item 32.01 or 32.04;

(h) goods falling within item 33.01 or 33.05;

(i) goods falling within item 40.01.

First Schedule—continued

First Schedule—continued

Chapter 14—Vegetable Plaiting and Carving Materials; Vegetable Products Not Elsewhere Specified or Included

Note

The following goods do not fall within this Chapter:—

(a) vegetable materials and fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared;

(b) other vegetable materials that have undergone treatment so as to render them suitable only for use in the manufacture of textiles;

(c) chipwood falling within item 44.09;

(d) goods falling within item 44.12 or 96.03.

First Schedule—continued

DIVISION III.

ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL AND VEGETABLE WAXES

Chapter 15—Animal and Vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal and Vegetable Waxes

Notes

1. The following goods do not fall within this Chapter:—

(a) goods falling within item 02.05;

(b) goods falling within item 18.04;

(c) goods falling within item 23.01 or 23.04;

(d) fatty acids in an isolated state, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetics and toilet preparations, sulphonated oils and other goods falling within an item in Division VI;

(e) factice derived from oils and falling within item 40.02.

2. In item 15.17, “residues” includes soapstocks, oil foots and dregs, stearin residues, wool grease residues and glycerol residues.

3. A mixture of oils that falls within item 15.04, 15.07 or 15.08 shall be deemed to consist wholly of that oil in the mixture that constitutes a greater part by weight of the mixture than any other oil in the mixture.

First Schedule—continued