Customs Tariff 1974

CUSTOMS TARIFF 1974

No. 117 of 1974

An Act relating to Duties of Customs.

BE IT ENACTED by the Queen, the Senate and the House of Representatives of Australia, as follows:—

Short title and citation.

1. (1) This Act may be cited as the Customs Tariff 1974.

(2) The Customs Tariff 1966-1973 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 1966-1974.

Commencement.

2. This Act shall be deemed to have come into operation on 1 July 1974.

Interpretation.

3. Section 6 of the Principal. Act is amended—

(a) by inserting in sub-section (1), after the definition of “declared preference country”, the following definition:—

“‘developing country’ means a country or place specified in an order under sub-section (1) of section 11;

(b) by omitting from sub-section (1) the definition of “less developed country”; and

(c) by omitting sub-section (3).

4. Section 11 of the Principal Act is repealed and the following section substituted:—

Declaration of developing countries.

“11. (1) The Minister may, by order published in the Gazette—

(a) declare that a country specified in the order is a developing country for the purposes of this Act; or

(b) declare that a place specified in the order is to be treated as a developing country for the purposes of this Act

“(2) The Minister may, in an order under sub-section (1), direct that a country or place that is specified in the order shall not be treated as a developing country in relation to a class of goods specified in the direction.

“(3) An order under sub-section (1) 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).

“(5) An order under sub-section (4) 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.”.

Rules for classifying goods under the Schedules.

5. Section 14 of the Principal Act is amended —

(a) by inserting after sub-section (3) the following sub-section:—

“(3a) Where a description of goods is specified in column 3 of an item in Part III of Schedule 1 (not being a description by reference only to the tariff classification in Part II of that Schedule that is specified in column 2 of that item), the goods that fall within that item by virtue of that description are such goods as would fall within that description if it were specified in that tariff classification in Part II of that Schedule.”;

(b) by inserting after sub-section (4) the following sub-section:—

“(4a) Unless the contrary intention appears, any word or phrase used in column 4 of an item in Part III of Schedule 1 has the same meaning as if it were used in column 3 or 4 of Part II of that Schedule in the tariff classification in Part II of that Schedule that is specified in column 2 of that item in Part III of Schedule 1.”; and

(c) by adding at the end thereof the following sub-section:—

“(6) Where, for any reason, goods fall within an item in Part IX of Schedule 5 and also within an item in another Part of that Schedule, the item that applies to the goods is—

(a) where no duty, or the same amount of duty, is applicable to the goods under both items—the item other than the item in Part IX; or

(b) in any other case—the item under which no duty, or the least amount of duty, is applicable to the goods.”.

6. After section 16 of the Principal Act the following section is inserted:—

Rates of duty applicable to goods of developing countries.

“16a. (1) Notwithstanding section 16 but subject to the other provisions of this Act, the duty in respect of goods that are the produce or manufacture of a country or place that, at the time the goods are entered for home consumption, is a developing country shall be ascertained by reference to the rate of duty set out in column 3 in the tariff classification in Part II of Schedule 1 that applies to the goods and deducting from the amount so ascertained, to the extent that it does not exceed that amount, an amount equal to one-tenth of the value of the goods.

“(2) Sub-section (1) does not apply in relation to goods that fall within a tariff classification specified in Part V of Schedule 1.”.

Ordinary preferential rates of duty.

7. Section 17 of the Principal Act is amended—

(a) by omitting from sub-section (1) the words “the last preceding section” and substituting the words “sections 16 and 16a”;

(b) by omitting from sub-section (2) the words “The last preceding sub-section” and substituting the words “Subject to sub-section (2a), sub-section (1)”;

(c) by omitting sub-paragraphs (v) and (vi) of paragraph (a) of sub-section (2) and substituting the following words and subparagraph:—

“or (v) Papua New Guinea; and”;

(d) by inserting after sub-section (2) the following sub-sections:—

“(2a) Sub-section (1) does not apply to goods that are the produce or manufacture of Papua New Guinea if the amount of duty ascertained in respect of the goods by reference to the rate of duty set out in column 4 in the tariff classification in Part II of Schedule 1 that applies to the goods is greater than the amount of duty ascertained in respect of the goods in accordance with section 16a.

“(2b) For the purposes of the application of this section to goods that are the produce or manufacture of New Zealand, there shall be deemed to be substituted for the rate of duty specified in column 4 in the tariff classification in Part II of Schedule 1 that applies to the goods—

(a) if an item in Part III of that Schedule applies to the goods—the rate of duty specified in column 4 of that item; or

(b) if no item in that Part applies to the goods—the word ‘Free’.

“(2c) An item in Part III of Schedule 1 applies to goods if—

(a) the tariff classification in Part II of that Schedule that applies to the goods is specified in column 2 of that item; and

(b) the goods are included in the class of goods specified in column 3 of that item.”; and

(e) by inserting in paragraph (b) of sub-section (3), after the word “country” (first occurring), the words “, other than New Zealand,”.

Special preferential rates of duty.

8. Section 17a of the Principal Act is amended—

(a) by omitting from sub-section (1) the words “the last two preceding sections” and substituting the words “sections 16, 16a and 17”;

(b) by omitting sub-section (2) and substituting the following subsection:—

“(2) Sub-section (1) does not apply in relation to goods that are the produce or manufacture of Papua New Guinea and to which an item in Part IX of Schedule 5 applies if the amount of duty ascertained in respect of the goods by reference to the rate of duty set out in column 4 of that item is equal to, or greater than, the amount of duty ascertained in respect of the goods by reference to the rate of duty in column 4 in the tariff classification in Part II of Schedule 1 that applies to the goods.”;

(c) by omitting paragraphs (f), (g) and (h) of sub-section (3) and substituting the following paragraphs:—

“(f) Part VI applies in relation to Papua New Guinea:

(g) Part VII applies in relation to Fiji;

(h) Part VIII applies in relation to each country that is a declared preference country; and

(i) Part IX applies in relation to each country or place that is a developing country.”;

(d) by omitting sub-sections (5) to (18) (inclusive) and substituting the following sub-sections:—

“(5) If, in column 4 in Part V of Schedule 5, the letter ‘(C)’ is specified in relation to a rate of duty, there shall, in respect of goods entered for home consumption on or after 1 January 1975, be deemed to be substituted for that rate of duty the word ‘Free’.

“(6) If, in column 4 in Part V of Schedule 5, the letter ‘(D)’ is specified in relation to a rate of duty, there shall, in respect of goods entered for home consumption on or after 1 January 1976, be deemed to be substituted for that rate of duty the word ‘Free’,

“(7) If, in column 4 in Part V of Schedule 5, the letter ‘(F)’ is specified in relation to a rate of duty—

(a) that rate of duty shall, in respect of goods entered for home consumption on or after 1 January 1975 and before the date specified in paragraph (b), be read as a reference to that rate reduced by one-half; and

(b) there shall, in respect of goods entered for home consumption on or after 1 January 1977 be deemed to be substituted for that rate of duty the word ‘Free’

“(8) If, in column 4 in. Part V of Schedule 5, the letter ‘(H)’ is specified in relation to a rate of duty—

(a) that rate of duty shall, in respect of goods entered for home consumption on or after 1 July 1975 and before the date specified in paragraph (b), be read as a reference to that rate reduced by one-half; and

(b) there shall, in respect of goods entered for home consumption on or after 1 July 1977, be deemed to be substituted for that rate of duty the word ‘Free’.

“(9) If, in column 4 in Part V of Schedule 5, the letter ‘(I)’is specified in relation to a rate of duty—

(a) that rate of duty shall, in respect of goods entered for home consumption on or after 1 January 1976 and before the date specified in paragraph (b), be read as a reference to that rate reduced by one-half; and

(b) there shall, in respect of goods entered for home consumption on or after 1 January 1978, be deemed to be substituted for that rate of duty the word ‘Free’.

“(10) If, in column 4 in Part V of Schedule 5, the letter ‘(K)’ is specified in relation to a rate of duty—

(a) that rate of duty shall, in respect of goods entered for home consumption on or after 1 July 1976 and before the date specified in paragraph (b), be read as a reference to that rate reduced by one-half; and

(b) there shall, in respect of goods entered for home consumption on or after 1 July 1978, be deemed to be substituted for that rate of duty the word ‘Free’.

“(11) If, in column 4 in Part V of Schedule 5, the letter ‘(L)’ is specified in relation to a rate of duty—

(a) that rate of duty shall, in respect of goods entered for home consumption on or after 1 January 1975 and before the date specified in paragraph (b), be read as a reference to that rate reduced by one-third;

(b) that rate of duty shall in respect of goods entered for home consumption on or after 1 January 1977 and before the date specified in paragraph (c), be read as a reference to that rate reduced by two-thirds; and

(c) there shall, in respect of goods entered for home consumption on or after 1 January 1979, be deemed to be substituted for that rate of duty the word ‘Free’.

“(12) If, in column 4 in Part V of Schedule 5, the letter ‘(M)’ is specified in relation to a rate of duty—

(a) that rate of duty shall, in respect of goods entered for home consumption on or after 1 July 1975 and before the date specified in paragraph (b), be read as a reference to that rate reduced by one-third;

(b) that rate of duty shall, in respect of goods entered for home consumption on or after 1 July 1977 and before the date specified in paragraph (c), be read as a reference to that rate reduced by two-thirds; and

(c) there shall, in respect of goods entered for home consumption on or after 1 July 1979, be deemed to be substituted for that rate of duty the word ‘Free’.

“(13) If, in column 4 in Part V of Schedule 5, the letter ‘(N)’ is specified in relation to a rate of duty—

(a) that rate of duty shall, in respect of goods entered for home consumption on or after 1 July 1976 and before the date specified in paragraph (b), be read as a reference to that rate reduced by one-third;

(b) that rate of duty shall, in respect of goods entered for home consumption on or after 1 July 1978 and before the date specified in paragraph (c), be read as a reference to that rate reduced by two-thirds; and

(c) there shall, in respect of goods entered for home consumption on or after 1 July 1980, be deemed to be substituted for that rate of duty the word ‘Free’.

“(14) If, in column 4 in Part V of Schedule 5, the letter ‘(O)’ is specified in relation to a rate of duty—

(a) that rate of duty shall, in respect of goods entered for home consumption on or after 1 July 1975 and before the date specified in paragraph (b), be read as a reference to that rate reduced by one-quarter;

(b) that rate of duty shall, in respect of goods entered for home consumption on or after 1 July 1977 and before the date specified in paragraph (c), be read as a reference to that rate reduced by one-half;

(c) that rate of duty shall, in respect of goods entered for home consumption on or after 1 July 1979 and before the date specified in paragraph (d), be read as a reference to that rate reduced by three-quarters; and

(d) there shall, in respect of goods entered for home consumption on or after 1 July 1981, be deemed to be substituted for that rate of duty the word ‘Free”

“(15) If, in column 4 in Part V of Schedule 5, the letter ‘(P)’ is specified in relation to a rate of duty—

(a) that rate of duty shall, in respect of goods entered for home consumption on or after 1 January 1976 and before the date specified in paragraph (b), be read as a reference to that rate reduced by one-quarter;

(b) that rate of duty shall, in respect of goods entered for home consumption on or after 1 January 1978 and before the date specified in paragraph (c), be read as a reference to that rate reduced by one-half;

(c) that rate of duty shall, in respect of goods entered for home consumption on or after 1 January 1980 and before the date specified in paragraph (d), be read as a reference to that rate reduced by three-quarters; and

(d) there shall, in respect of goods entered for home consumption on or after 1 January 1982, be deemed to be substituted for that rate of duty the word ‘Free’.”.

9. After section 17a of the Principal Act the following section is inserted;—

Orders in respect of goods specified in Part IV of Schedule 1.

“18. (1) Where an item in Part II of Schedule 1, or a sub-item of such an item, a paragraph of such a sub-item or a sub-paragraph, of such a paragraph, is specified in Part IV of that Schedule, the Minister may, subject to sub-section (2), by order published in the Gazette, declare that, on and from such date as is specified in the order (which may be a date earlier than the date of publication of the order), that item, sub-item, paragraph or sub-paragraph, as the case may be, has effect as if there were substituted for any rate or rates of duty set out in columns 3 and 4 of that item, sub-item, paragraph or sub-paragraph, the word Free’, or such rate or rates as are specified in the order, and the order has effect accordingly.

“(2) There shall not be specified in an order under sub-section (1) a rate of duty that could have the effect of making the duty payable in respect of any goods greater than the duty that would, but for the order, be payable.”.

Interpretation.

10. Section 26 of the Principal Act is amended by omitting from paragraph (b) of sub-section (2) the words “a Part of the Fifth Schedule” and substituting the words “Part I, II, III, IV, V, VI, VII or VIII of Schedule 5”.

11. Section 28 of the Principal Act is repealed and the following section substituted:—

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 Schedule 3 is 7 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 Schedule 3 is—

(a) in the case of goods the produce or manufacture of a preference country—3 per centum of the value of the goods; or

(b) in any other case—7 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 Schedule 3 is 3 per centum of the value of the goods.

“(4) The primage duty in respect of goods to which this Part applies that are referred to in Part V of Schedule 3 is 10 per centum of the value of the goods.”.

Interpretation.

12. Section 30 of the Principal Act is amended—

(a) by inserting after paragraph (b) of the definition of “goods dutiable under this Part” in sub-section (1) the words “,but does not include goods that are the produce or manufacture of New Zealand to which no item in Part III of Schedule 1 applies;”; and

(b) by omitting from sub-section (3) the words “,in the opinion of the Minister.”.

Landed cost.

13. Section 31 of the Principal Act is amended by inserting in paragraph (c) of sub-section (1), before the words “any duties”, the words “an amount equal to one and one-third times”.

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

14. Section 33c of the Principal Act is repealed.

Orders.

15. Section 36 of the Principal Act is amended by inserting in subsection (1), after the figures “11,”, the figures “18,”.

Schedules.

16. The Schedules to the Principal Act are repeated and the Schedules set out in the Schedule to this Act are substituted.

Formal amendments.

17. (1) The following provisions of the Principal Act are amended by omitting the words “of this Act” and “of this section” (wherever occurring):—

Sections 2(2), 6(1) (definitions of “declared preference country”, “duty” “primage duty”, “support duty”), 9(2)(d), 10(3), 17(3)(c), 20(3), 24(6) and (8), 26(1)(c), 27(1), 29(3), 30(1) (definition of “goods dutiable under this Part”), 32(1), 35(3) and (5) and 36(1).

(2) The Principal Act is further amended as set out in the following table:—

SCHEDULE Section 16

SCHEDULES INSERTED IN THE PRINCIPAL ACT BY THIS ACT

SCHEDULE 1                                                       Sections 16 and 17

GENERAL AND PREFERENTIAL RATES OF DUTY

PART I

Rules for the Interpretation of Schedule 1.

1. (1) 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, subject to sub-rule (3) of this rule, he had to the terms of items (including sub-items, paragraphs and sub-paragraphs) and of notes to Divisions and Chapters and, except where those terms otherwise require, to rules 2, 3 and 4 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 fail 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 subparagraph) to goods of a particular kind shall be read as including a reference to—

(a) goods that are imported in an incomplete or in an unfinished state but have the essential character of goods of that kind; and

(b) goods that are imported in an unassembled or in a disassembled state but, if assembled, would be goods of that kind or would be goods to which paragraph (a) of this sub-rule applies.

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

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

(4) For the purpose of ascertaining whether in 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.

3. (1) Where, 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, subject to sub-rule (2) of this rule, 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 sub-rule;

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

(iii) one material or component 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 that applies to the goods cannot be ascertained in accordance with paragraph (a) or paragraph (b) of this sub-rule, the item, sub-item, paragraph or sub-paragraph, as the case may be, that applies to the goods is that under which the greatest amount of duty is payable in respect of the goods or, if there are two or more items, sub-items, paragraphs or sub-paragraphs under which the greatest amount of duty is payable, that one of those items, sub-items, paragraphs or sub-paragraphs that occurs last in Part II of this Schedule.

(2) Where—

(a) for any reason, goods fall within 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; and

(b) there is included in the sub-items, paragraphs or sub-paragraphs within which the goods fall any by-law sub-item, by-law paragraph or by-law sub-paragraph,

the sub-item, paragraph or sub-paragraph, as the case may be, that applies to the goods is that under which no duty, or the least amount of duty, is payable in respect of the goods or, if there are two or more sub-items, paragraphs or sub-paragraphs under which no duty, or the least amount of duty, as the case may be, is payable, that one of those sub-items, paragraphs or subparagraphs that occurs first in Part II of this Schedule.

(3) For the purposes of sub-rule (2) of this 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 sub-paragraph shall be deemed to be a by-law sub-paragraph, if it is expressed to apply to goods, or to a class or kind of goods, as prescribed by by-law.

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.

SCHEDULE 1—continued

PART II

This Part is divided into Divisions and Chapters, as follows:—

DIVISION I

LIVE ANIMALS; ANIMAL PRODUCTS

Chapter

1—Live Animals.

2—Meat and Edible Meat Offals.

3—Fish, Crustaceans and Molluscs.

4—Dairy Produce; Birds’ Eggs; Natural Honey; Edible Products of Animal Origin, Not Elsewhere Specified or Included.

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

DIVISION II

VEGETABLE PRODUCTS

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

7—Edible Vegetables and Certain Roots and Tubers.

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

9—Coffee, Tea, Mate and Spices.

10—Cereals.

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

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

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

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

DIVISION III

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

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

DIVISION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO

16—Preparations of Meat, Fish, Crustaceans or Molluscs.

17—Sugars and Sugar Confectionery.

18—Cocoa and Cocoa Preparations.

19—Preparations of Cereals, Flour or Starch; Pastrycooks’ Products.

20—Preparations of Vegetables, Fruit or Other Parts of Plants.

21—Miscellaneous Edible Preparations.

22—Beverages, Spirits and Vinegar.

23—Residues and Waste from the Food Industries; Prepared Animal Fodder.

24—Tobacco.

DIVISION V

MINERAL PRODUCTS

25—Salt; Sulphur; Earths and Stone; Plastering Materials, Lime and Cement.

26—Metallic Ores, Slag and Ash,

27—Mineral Fuels, Mineral Oils and Products of Their Distillation; Bituminous Substances; Mineral Waxes.

SCHEDULE 1—continued

DIVISION VI

PRODUCTS OF THE CHEMICAL INDUSTRY AND ALLIED INDUSTRIES

28—Inorganic Chemicals; Organic and Inorganic Compounds of Precious Metals, of Rare Earth Metals, of Radio-active Elements and of Isotopes.

29—Organic Chemicals.

30—Pharmaceutical Products.

31—Fertilisers.

32—Tanning and Dyeing Extracts; Tannins and their Derivatives; Dyes, Colours, Paints and Varnishes; Putty, Fillers and Stoppings; Inks.

33—Essential Oils and Resinoids; Perfumery, Cosmetics and Toilet Preparations.

34—Soap, Organic Surface-Active Agents, Washing Preparations, Lubricating Preparations, Artificial Waxes, Prepared Waxes, Polishing and Scouring Preparations, Candles and Similar Articles, Modelling Pastes and “Dental Waxes”.

35—Albuminoidal Substances; Glues.

36—Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys; Certain Combustible Preparations.

37—Photographic and Cinematographic Goods.

38—Miscellaneous Chemical Products.

DIVISION VII

ARTIFICIAL RESINS AND PLASTIC MATERIALS, CELLULOSE ESTERS AND ETHERS, AND ARTICLES THEREOF; RUBBER, SYNTHETIC RUBBERS, FACTICE, AND ARTICLES THEREOF

39—Artificial Resins and Plastic Materials, Cellulose Esters and Ethers; Articles thereof.

40—Rubber, Synthetic Rubbers, Factice, and Articles thereof.

DIVISION VIII

RAW HIDES AND SKINS. LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF CUT (OTHER THAN SILK-WORM GUT)

41—Raw Hides and Skins (Other titan Furskins) and Leather.

42—Articles of Leather; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other than Silk-worm Gut).

43—Furskins and Artificial Fur; Manufactures thereof.

DIVISION IX

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO AND OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKER WORK

44—Wood and Articles of Wood; Wood Charcoal.

45—Cork and Articles of Cork.

46—Manufactures of Straw, of Esparto and of Other Plaiting Materials; Basketware and Wickerwork.

DIVISION X

PAPER-MAKING MATERIAL: PAPER AND PAPERBOARD AND ARTICLES THEREOF

47—Paper-making Material.

48—Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard.

SCHEDULE 1—continued

49—Printed Books, Newspapers, Pictures and Other Products of the Printing Industry; Manuscripts, Typescripts and Plans.

DIVISION XI

TEXTILES AND TEXTILE ARTICLES

50—Silk and Waste Silk.

51—Continuous Man-Made Fibres.

52—Metallised Textiles.

53—Wool and Other Animal Hair.

54—Flax and Ramie.

55—Cotton.

56—Discontinuous Man-Made Fibres.

57—Other Vegetable Textile Materials; Paper Yarn and Woven Fabrics of Paper Yarn.

58—Carpets, Mats, Matting and Tapestries; Pile and Chenille Fabrics; Narrow Fabrics; Trimmings; Tulle and Other Net Fabrics; Lace; Embroidery.

59—Wadding and Felt; Twine, Cordage, Ropes and Cables; Special Fabrics; Impregnated and Coated Fabrics; Textile Articles of a Kind Suitable for Industrial Use.

60—Knitted and Crocheted Goods.

61—Articles of Apparel and Clothing Accessories of Textile Fabric, other than Knitted or Crocheted Goods.

62—Other Made Up Textile Articles.

63—Old Clothing and Other Textile Articles; Rags.

DIVISION XII

FOOTWEAR, HEADGEAR, UMBRELLAS, SUNSHADES, WHIPS, RIDING-CROPS. AND PARTS THEREFOR; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR; FANS

64—Footwear, Gaiters and the Like; Parts for Such Articles.

65—Headgear and Parts therefor.

66—Umbrellas, Sunshades, Walking-sticks, Whips, Riding-crops, and Parts therefor.

67—Prepared Feathers and Down and Articles made of Feathers or of Down; Artificial Flowers; Articles of Human Hair; Fans.

DIVISION XIII

ARTICLES OF STONE, OF PLASTER, OF CEMENT, OF ASBESTOS, OF MICA AND OF SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

68—Articles of Stone, of Plaster, of Cement, of Asbestos, of Mica and of Similar Materials.

69—Ceramic Products.

70—Glass and Glassware.

DIVISION XIV

PEARLS, PRECIOUS AND SEMI-PRECIOUS STONES, PRECIOUS METALS, ROLLED PRECIOUS METALS, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

71—Pearls, Precious and Semi-precious Stones, Precious Metals, Rolled Precious Metals, and Articles thereof; Imitation Jewellery.

72—Coin.

SCHEDULE 1—continued

DIVISION XV

BASE METALS AND ARTICLES OF EASE METAL

73—Iron and Steel and Articles thereof.

74—Copper and Articles thereof.

75—Nickel and Articles thereof.

76—Aluminium and Articles thereof.

77—Magnesium and Beryllium, and Articles thereof.

78—Lead and Articles thereof.

79—Zinc and Articles thereof.

80—Tin and Articles thereof.

81—Other Base Metals Employed in Metallurgy and Articles thereof.

82—Tools, Implements, Cutlery, Spoons and Forks, of Base Metal; Parts therefor.

83—Miscellaneous Articles of Base Metal.

DIVISION XVI

MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREFOR

84—Boilers, Machinery and Mechanical Appliances; Parts therefor.

85—Electrical Machinery and Equipment; Parts therefor.

DIVISION XVII

VEHICLES, AIRCRAFT, AND PASTS THEREFOR; VESSELS AND CERTAIN ASSOCIATED TRANSPORT EQUIPMENT

86—Railway and Tramway Locomotives, Rolling Stock and Parts therefor; Railway and Tramway Track Fixtures and Fittings; Traffic-Signalling Equipment of All Kinds (Not Electrically Powered).

87—Vehicles, Other Than Railway or Tramway Rolling-Stock, and Parts therefor.

88—Aircraft and Parts therefor; Parachutes; Catapults and Similar Aircraft Launching Gear; Ground Flying Trainers.

89—Ships, Boats and Floating Structures.

DIVISION XVIII

OPTICAL. PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL AND SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; SOUND RECORDERS AND REPRODUCERS; TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, MAGNETIC; PARTS THEREFOR

90—Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical and Surgical Instruments and Apparatus; Parts therefor.

91—Clocks and Watches and Parts therefor.

92—Musical instruments; Sound Recorders and Reproducers; Television Image and Sound Recorders and Reproducers, Magnetic; Parts and Accessories for Such Articles.

DIVISION XIX

ARMS AND AMMUNITION; PARTS THEREFOR

93—Arms and Ammunition; Parts therefor.

SCHEDULE 1—continued

DIVISION XX

MISCELLANEOUS MANUFACTURED ARTICLES

94—Furniture and Parts therefor; Bedding, Mattresses, Mattress Supports, Cushions and Similar Stuffed Furnishings.

95—Articles and Manufactures of Carving or Moulding Material.

96—Brooms, Brushes, Feather Dusters, Powder-Puffs and Sieves.

97—Toys, Games and Sports Requisites; Parts therefor.

98—Miscellaneous Manufactured Articles.

DIVISION XXI

WORKS OF ART, COLLECTORS’ PIECES, AND ANTIQUES

99—Works of Art, Collectors’ Pieces, and Antiques.

SCHEDULE 1—continued

Descriptions of Goods and Rates of Duty

DIVISION I

LIVE ANIMALS; ANIMAL PRODUCTS

Chapter 1—Live Animals

notes

1. A reference in this Chapter to “live animals” includes all live animals other than—

(a) fish, crustaceans and molluscs failing within item 03.01 or 03.03;

(b) microbial cultures and other goods falling within item 30.02, or

(c) animals falling within item 97.08.

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.

SCHEDULE 1—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) guts, bladders or stomachs of animals falling within item 05.04;

(c) animal blood falling within item 05.15;

(d) animal fat (other than goods failing within item 02.05) falling within an item in Chapter 15.

SCHEDULE 1—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 failing within item 02.04 or 02.06;

(b) dead fish (including livers and roes thereof) and dead crustaceans and molluscs, being goods failing 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 failing within item 16.04.

SCHEDULE 1—continued

Chapter 4—Dairy Produce; Birds’ Eggs; Natural Honey; Edible Products of Animal Origin, Not Elsewhere Specified or Included

notes

1. In this Schedule, “milk” means full cream milk, skimmed milk, butter milk, whey, 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.

SCHEDULE 1—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 failing within 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) prepared knots or tufts for broom or brush making falling within item 96.03.

2. For the purposes of item 05.01, the sorting of hair by length than 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.

SCHEDULE 1—continued

SCHEDULE 1—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 vegetable) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use.

(2) Potatoes, onions, shallots, garlic and other goods falling within 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 wholly or partly made of goods of that kind.

SCHEDULE 1—continued

Chapter 7—Edible Vegetables and Certain Roots and Tubers

notes

1. (a) Subject to note 2, in items 07.01, 07.02 and 07.03, “vegetables” includes edible mushrooms, truffles, olives, capers, tomatoes, potatoes, salad beetroot, cucumbers, gherkins, marrows, pumpkins, aubergines, sweet peppers, fennel, parsley, chervil, tarragon, cress, sweet marjoram (Majorana hortensis or Origanum majorana), horse-radish and garlic.

(b) Item 07.04 includes all dried, dehydrated or evaporated vegetables of the kinds falling within items 07.01, 07.02 and 07.03, other than dried leguminous vegetables, shelled, falling within item 07.05.

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

(a) ground sweet peppers falling within item 09.04;

(b) flours of the dried leguminous vegetables of item 07.05 falling within item 11.03;

(c) flour, meal and flakes of potato falling within item 11.05.

SCHEDULE 1—continued

SCHEDULE 1—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.

SCHEDULE 1—continued

SCHEDULE 1—continued

Chapter 9—Coffee, Tea. Male and Spices

notes

1. (1) Where a mixture of goods contains only goods that fail 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 sweet peppers, hilling within an item in Chapter 7

(b) Cubeb pepper (Piper cubeba) and other goods 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.

SCHEDULE 1—continued

SCHEDULE 1—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.

SCHEDULE 1—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) flours and meal prepared for use as infants’ food or for dietetic or culinary purposes falling within item 19.02;

(c) corn flakes and other goods falling within item 19.05;

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

(e) starches having the character of perfumery, cosmetics or toilet preparations falling within item 33.06.

2. (1) Goods produced from the milling of a cereal of a kind specified hereunder do not fall within this Chapter unless—

(a) the starch content of the dry product, determined by the modified Ewers polarimetric method, exceeds 45 per centum by weight of the dry product; and

(b) the ash content of the dry product does not exceed such percentage by weight of the dry product (excluding the weight of any added minerals) as is specified hereunder in relation to the cereal.

(2) Flour made from a cereal of a kind specified in the last preceding sub-note does not fail within item 11.01 unless—

(a) in the case of flour made front maize or sorghum—not less than 90 per centum by weight of the flour is capable of passing through a silk gauze, or man-made textile sieve, having an aperture size of 500 microns; and

(b) in any other case—not less than 80 per centum by weight of the flour is capable of passing through a silk gauze, or man made textile sieve, having an aperture size of 315 microns.

(3) Goods which comply with sub-note (1) above but to which sub-note (2) does not apply, fail within item 11.02.

(4) Goods produced from site milling of wheat, rye, barley, oats, maize, sorghum, rice and buckwheat which do not comply with the requirements of sub-note (1) above fall within item 23.02.

SCHEDULE 1—continued

SCHEDULE 1—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 other goods failing within hem 08.01 or to olives falling within Chapters 7 or 20.

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 text succeeding sub-note.

(2) The following goods do not fail within item 12.03:—

(a) leguminous vegetables falling within Chapter 7;

(b) spices and other goods falling within Chapter 9,

(c) cereals falling within Chapter 10;

(d) goods falling within items 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 plaits, not being goods referred to in the next succeeding sub-note.

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

(a) oil seeds and oleaginous fruit falling within item 12.01;

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

(c) perfumery or toilet preparations failing within an item in Chapter 33;

(d) disinfectants, insecticides, fungicides, weed-killers or similar goods falling within item 38.11.

SCHEDULE 1—continued

SCHEDULE 1—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 3.03, “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 sucrose or is put up as confectionery falling within item 17.04;

(b) malt extract falling within item 19.01;

(c) extracts of coffee, tea or mate 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 failing within an item in Chapter 22;

(e) camphor, glycyrrhizin and other goods falling within item 29.13 or 29.41;

(f) medicaments falling within item 30.03 or blood grouping reagents falling within item 30.05;

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

(h) essential oils, concretes, absolutes and resinoids failing within item 33.01 or aqueous distillates and aqueous solutions of essential oil; falling within item 33.05;

(i) rubber, balata, gutta-percha or similar natural gums falling within item 40.01.

SCHEDULE 1—continued

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

notes

1. 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, failing within Division XI;

(b) other vegetable materials that have undergone treatment so as to render them suitable only for use as textile materials falling within Division XI:

(c) chipwood falling within item 44.09;

(d) woodwool failing within item 44.12;

(e) prepared knots or tufts for broom or brush making failing within item 96.03.

2. In item. 14.01, “vegetable materials of a kind used primarily for plaiting” includes split osier, reeds, bamboos and the like, rattan cores and drawn or split rattans.

SCHEDULE 1—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) pig fat or poultry fat falling within item 02.05;

(b) cocoa butter (fat or oil) failing within item 18.04;

(c) greaves falling within item 23.01 or residues falling within item 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 soap stocks, oil foots and dregs, stearin residues, wool grease residues and glycerol residues.

3. Where a mixture of oils fails within item 15.04, the mixture shall, for the purposes of that item, be deemed to consist wholly of—

(a) if one only of the oils is an oil of a kind referred to in that item—that oil;

(b) if two or more of the oils are oils of that kind and there is a greater quantity, by weight, of one of those oils than of any other—the oil of which there is a greater quantity; or

(c) in any other case—such one of those oils as the Minister directs.

4. In the last preceding note, a reference to oils shall be read as including a reference to fats.

5. (1) Where a mixture of castor oil and another oil or of castor oil and other oils falls within sub-item 15.07.1, the mixture shall, for the purposes of that sub-item, be deemed to consist—

(a) if the mixture contains more than 50 per centum by weight of castor oil—wholly of castor oil; or

(b) in any other case—wholly of the other oil or the principal oil, as the ease may be.

(2) In this note, “the principal oil”, in relation to a mixture of castor oil and other oils, means—

(a) where there is an oil of which there is a greater quantity, by weight, than the other oil or each of the other oils—that oil; or

(b) in any other case—such one of those oils as the Minister directs, not being an oil of which there is a lesser quantity, by weight, than another oil.

(3) A reference to an oil in paragraph (a) or (b) of the last preceding sub-note is a reference to an oil other than castor oil.

6. Where a mixture of oils falls within item 15.07, being oil to which sub-item 15.07.1 does not apply, the mixture shall, for the purposes of a sub-item in item 15.07, be deemed to consist wholly of—

(a) if one only of the oils is an oil of a kind referred to in that sub-item—that oil;

(b) if two or more of the oils are oils of that kind and there is a greater quantity, by weight, of one of those oils than of any other—the oil of which there is a greater quantity; or

(c) in any other ease—such one of those oils as the Minister directs.

SCHEDULE 1—continued

7. Where a mixture of oils falls within item 15.08, the mixture shall. for the purposes of that item, be deemed to consist wholly of—

(a) if one only of the oils is an oil of a kind referred to in that item—that oil;

(b) if two or more of the oils are oils of that kind and there is a greater quantity, by weight, of one of those oils than of any other the oil of which there is a. greater quantity; or

(c) in any other case—such one of those oils as the Minister directs.

SCHEDULE 1—continued

SCHEDULE 1—continued

SCHEDULE 1—continued

DIVISION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO

Chapter 16—Preparations of Meat, Fish, Crustaceans or Molluscs

notes

1. Meat, meat offal, fish, crustaceans or molluscs falling within an item in Chapter 2 or 3 do not fall within tins Chapter.

2. For the purposes of sub-item 16.04.2, the weight by reference to which duty in respect of goods is to be calculated is the total weight of the contents of the cans, bottles, jars or other containers in which the goods are packed.

SCHEDULE 1—continued

SCHEDULE 1—continued

Chapter 17—Sugars and Sugar Confectionery

notes

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

(a) sugar confectionery containing cocoa falling within item 18.06;

(b) chemically pure sugars (other than sucrose, glucose and lactose) and other goods falling within item 29.43;

(c) medicaments and other goods failing within an item in Chapter 30.

2. In item 17.01, “beet sugar and cane sugar “includes chemically pure sucrose, whatever its origin.

SCHEDULE 1—continued

Chapter 18—Cocoa and Cocoa Preparations

note

Goods containing cocoa or chocolate falling within item 19.02, 19.08, 22.02, 22.09 or 30.03 do not fall within this Chapter.