Customs Tariff (Canada Preference) 1961

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CUSTOMS TARIFF (CANADA PREFERENCE).

No. 23 of 1961.

An Act to amend the Customs Tariff (Canada Preference) 1960.

[Assented to 19th May, 1961.]

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

Short title and citation.

1.—(1.) This Act may be cited as the Customs Tariff (Canada Preference) 1961.

(2.) The Customs Tariff (Canada Preference) 1960 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 (Canada Preference) 1960–1961.

Commencement.

2. This Act shall be deemed to have come into operation on the seventeenth day of March, One thousand nine hundred and sixty-one.

Application of British Preferential Tariff to Canadian goods.

3. Section seven of the Principal Act is amended—

(a) by omitting from sub-section (2.) the word and figure “column 1” and inserting in their stead the word and figure “column 2”;

(b) by omitting from sub-section (2.) the word and figure “column 3” and inserting in their stead the word and figure “column 4”; and

(c) by omitting from sub-section (2.) the word and figure “column 2” and inserting in their stead the word and figure “column 3”.

Second Schedule.

4. The Second Schedule to the Principal Act is repealed and the following Schedule inserted in its stead:—

Section 7. SECOND SCHEDULE.

—

Modifications of British Preferential Tariff Rates.

Column 1.	Column 2.	Column 3.	Column 4.
Consecutive No.	Item No.	Modifications of Rates of Duty.	Goods to which the modifications specified in column 3 do not apply.
1	57 (a)----------	Omit “Free”, insert “2s.”.
2	58 (b)---------	Omit “Free”, insert “2s. 6d.”.
3	110 (a) (5) (a) ----	Omit— “ 3s. 17½ per cent. 30 per cent.”, insert— “6s. 32½ per cent. 52½ per cent.”.
4	110 (a) (5) (b)----	Omit— “7s. 6d. 12½ per cent. 27½ per cent.”, insert— “12s. 6d. 27½ per cent. 45 per cent.”.
5	110 (a) (5) (c)----	Omit— “6s. 12½ per cent. 27½ per cent.”, insert— “10s. 27½ per cent. 47½ per cent.”.
6	157-----------	Omit “Free”, insert “50s.”.
7	162-----------	Omit “5 per cent.”, insert “27½ per cent.”.
8	163 (a)---------	Omit “5 per cent.”, insert “30 per cent.”.
9	165 (a)---------	Omit “5 per cent.”, insert “30 per cent.”.
10	165 (b)---------	Omit— 5 per cent.”, insert— “£13 30 per cent.”.

Second Schedule—continued.

Column 1.	Column 2.	Column 3.	Column 4.
Consecutive No.	Item No.	Modifications of Rates of Duty.	Goods to which the modifications specified in column 3 do not apply.
11	167---------	Omit— “5 per cent. ..”, insert— “.. 2d.”.
12	169 (a) (4)-----	Omit “Free”, insert “10 per cent.”.
13	171 (a) -------	Omit— “10 per cent. ..”, insert— “40 per cent. £3”.
14	171 (b)-------	Omit— “10 per cent. ..”, insert— “40 per cent. £10”.
15	171 (c)-------	Omit— “10 per cent. ..”, insert— “40 per cent. £4”.
16	171 (d)-------	Omit— “10 per cent. ..”, insert— “40 per cent. 2d.”.
17	176 (o)-------	Omit— “5s. 6d. 22½ per cent.”, insert— “6s. 6d. 22½ per cent.”.
18	177 (c)-------	Omit “20 per cent.”, insert “30 per cent.”.	Agricultural tractors and the tractor portion of machines known as rotary cultivators, hoes or tillers.
19	178 (b) (2)-----	Omit— “22½ per cent. ..”, insert— “47½ per cent. 2½d.”.
20	180 (h) (1)-----	Omit— “9d. 27½ per cent.”, insert— “1s. 45 per cent.”.

Second Schedule—continued.

Column 1.	Column 2.	Column 3.	Column 4.
Consecutive No.	Item No.	Modifications of Rates of Duty.	Goods to which the modifications specified in column 3 do not apply.
21	291 (c) (2) (b) (1)--	Omit “Free”, insert “7½. per cent.”.
22	291 (c) (2) (b) (2)--	Omit “7½. per cent.”, insert “17½. per cent.”.
23	291 (f) (2) (b)----	Omit “2s. 3d.”, insert “3s. 6d.”.
24	291 (f) (3) (b)----	Omit “6s.”, insert “8s.”.
25	291 (i) (2)-------	Omit “9s.”, insert “12s.”.
26	291 (k) (2)------	Omit “32½ per cent.”, insert “47½ per cent.”.
27	291 (l) (2)-------	Omit “16s. 6d.”, insert “22s.”.
28	291 (m) (1)------	Omit— “3s. 9d. 32½ per cent.”, insert— “5s. 47½. per cent.”.
29	291 (m) (2)------	Omit— “3s. 9d. 1s. 1d. 32½. per cent.”, insert— “5s. 1s. 6d. 47½ per cent.”.
30	291 (m) (3)------	Omit “32½. per cent.”, insert “47½. per cent.”.
31	291 (n) (1)------	Omit “12½ per cent.”, insert “22½. per cent.”.
32	291 (n) (2)------	Omit “6s. 3d.”, insert “10s. 6d.”.
33	293 (b)---------	Omit— “6s. 3d.”, insert— “8s. 4d.”.
34	329 (a) (1) (a)----	Omit— “5s. 6d. ..”, insert— “5s. 6d. 5 per cent.”.
35	329 (a) (1) (b)----	Omit— “ 3s. 6d. ..”, insert— “3s. 6d. 5 per cent.”.

Second Schedule—continued.

Column 1.	Column 2.	Column 3.	Column 4.
Consecutive No.	Item No.	Modifications of Rates of Duty.	Goods to which the modifications specified in column 3 do not apply.
36	329 (a) (2) (a)-----	Omit— “5s. 6d. ..”, insert— “5s. 6d. 17½ per cent.”.
37	329 (a) (2) (b) ----	Omit— “3s. 6d. ..”, insert— “3s 6d. 17½ per cent.”.
38	329 (b) (1) (a)-----	Omit— “5s. 6d. ..”, insert— “5s. 6d. 5 per cent.”.
39	329 (b) (1) (b)-----	Omit— “3s. 6d. ..”, insert— “3s. 6d. 5 per cent.”.
40	333 (a) (1)-------	Omit— “6d. 15 per cent.”, insert— “1s. 27½ per cent.”.
41	333 (a) (2)-------	Omit “6d.”, insert “1s. 6d.”.
42	333 (b)---------	Omit “17½ per cent.”, insert “37½ per cent.”.
43	334 (g) (1) (a)-----	Omit “£19”, insert “£21”.	Cartridge paper.
44	334 (g) (1) (c)-----	Omit “£12”, insert “£14”.	Glazed imitation parchment.
45	334 (g) (1) (c) (1)--	Omit— “ 3d. ..”, insert— “ 6d. 12½ per cent.”.
46	334 (g) (1) (c) (2)	Omit “Free”, insert “7½ per cent.”.
47	334 (g) (5)-------	Omit “£19”, insert “£21”.
48	334 (t)----------	Omit “£12”, insert “£14”.
49	351 (b) (1)-------	Omit “Free”, insert “22½ per cent.”.
50	359 (f)---------	Omit “27½ per cent.”, insert “30 per cent.”.

Second Schedule—continued.

Column 1.	Column 2.	Column 3.	Column 4.
Consecutive No.	Item No.	Modifications of Rates of Duty.	Goods to which the modifications specified in column 3 do not apply.
51	359 (i) (2)-------	Omit— “3s. 9d.------------------- 30 per cent.”, insert— “12s. 6d. 57½ per cent.”.	Shock absorbers not imported separately.
52	360 (a) (1)-------	Omit “15 per cent.”, insert “22½ per cent.”.
53	360 (a) (2)-------	Omit “Free”, insert “7½ per cent.”.
54	360 (b)---------	Omit “Free”, insert “7½ per cent.”.
55	360 (d) (1)-------	Omit “12½ per cent.”, insert “15 per cent.”.
56	360 (d) (2)-------	Omit “25 per cent.”, insert “27½ per cent.”.
57	365 (a) ---------	Omit— “£9 17½ per cent.”, insert— “£45 45 per cent.”.
58	365 (b) ---------	Omit— “£9 20 per cent.”, insert— “£45 47½ per cent.”.
59	365 (c) ---------	Omit— “£5 17½ per cent.”, insert— “£27 5s. 45 per cent.”.
60	365 (d)---------	Omit “17½ per cent.”, insert “42½ per cent.”.
61	365 (e)---------	Omit “12½ per cent.”, insert “27½ per cent.”.
62	380 (a) (2)-------	Omit “17½ per cent.”, insert “40 per cent.”.

Overview

The Customs Tariff (Canada Preference) 1961, enacted by the Parliament of Australia, is an amendment to the Customs Tariff (Canada Preference) 1960. The 1961 Act addresses the need to adjust tariff rates for goods imported from Canada, ensuring that preferential rates are correctly applied and updated. The policy objective of this legislation is to facilitate smoother trade relations between Australia and Canada by revising tariff structures to reflect current economic considerations and trade agreements. The Act came into operation on 17 March 1961, and it modifies specific tariff rates and duties as outlined in the Second Schedule, replacing the previous tariff rates with updated ones to reflect the preferential treatment of Canadian goods.

Scope and Application

The Customs Tariff (Canada Preference) 1961 Act amends the Customs Tariff (Canada Preference) 1960, impacting the preferential tariff rates for goods imported from Canada into Australia. This Act applies to goods listed in the amended schedule, modifying the rates of duty for various items, with specific exclusions noted for particular goods such as agricultural tractors and certain types of shock absorbers. The changes primarily affect importers and exporters engaged in transactions involving the specified goods. This legislation operates within the Commonwealth jurisdiction and came into force on 17 March 1961. The application of the British Preferential Tariff to Canadian goods is adjusted through the modification of specific tariff columns, as detailed in the Second Schedule. Subordinate instruments may further extend or restrict the application of this Act by detailing additional specifications or exceptions.

Key Provisions

The Customs Tariff (Canada Preference) 1961 amends the Customs Tariff (Canada Preference) 1960, with its primary focus being the modification of certain tariff rates applicable to goods imported from Canada. Section 3 of the Act alters specific sub-sections of section 7 of the Principal Act, reassigning the relevant columns of the tariff schedule to reflect new preferential rates. The Second Schedule of the Principal Act is repealed and replaced with a new schedule that details the modifications to the British Preferential Tariff Rates for Canadian goods. This schedule specifies new rates of duty for a variety of goods, effectively altering the preferential treatment these items receive. The Act imposes specific obligations on importers, Customs officers, and possibly the Australian Government to ensure that the new tariff rates are correctly applied to goods imported from Canada. Importers must declare the correct tariff codes and pay the appropriate duties based on the new rates outlined in the Second Schedule. Customs officers are tasked with verifying these declarations and ensuring compliance with the updated tariff provisions. The Australian Government, through its agencies, is responsible for updating systems and providing guidance to ensure smooth implementation of the new rates. Violations of the provisions set out in this Act can lead to various legal consequences. For instance, under section 20 of the Customs Act 1901, incorrect declarations or failure to pay the correct duties can result in civil penalties, including fines and potential prosecution. The severity of the penalty can depend on the degree of the infraction, whether it was deliberate or not, and the value of the goods involved. Additionally, persistent or egregious breaches may lead to criminal charges, which could result in more severe penalties, including imprisonment.

Area of Law: International Trade Law
Instrument: Act
Concepts: Commencement Provisions; Modifications of Rates of Duty; Repeal & Amendment

Interactions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.

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