CUSTOMS TARIFF (CANADA PREFERENCE).
No. 34 of 1962.
An Act to amend the Customs Tariff (Canada Preference) 1960–1961.
[Assented to 23rd May, 1962.]
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) 1962.
(2.) The Customs Tariff (Canada Preference) 1960–1961, as amended by this Act, may be cited as the Customs Tariff (Canada Preference) 1960–1962.
Commencement.
2. This Act shall be deemed to have come into operation on the eighth day of March, One thousand nine hundred and sixty-two.
Amendments of the Second Schedule to the Customs Tariff (Canada Preference).
3. The Second Schedule to the Customs Tariff (Canada Preference) 1960–1961 is amended as set out in the Schedule to this Act.
THE SCHEDULE. Section 3.
Amendments of the Second Schedule to the Customs Tariff (Canada Preference) 1960–1961.
1. Omit consecutive numbers 52 and 53 in column 1 and the particulars in columns 2 and 3 opposite to those consecutive numbers, insert the following consecutive numbers and particulars:—
“52 | 360 (a) (1) | Omit ‘15 per cent.’, insert ‘17½ per cent.’. | „ |
“53 | 360 (a) (2) | Omit ‘15 per cent.’, insert ‘17½ per cent.’. |
2. Omit the figures and letter in column 2 opposite to consecutive number 57 in column 1, insert the following figures and letter:—
“363 (b) (1).”
3. Omit the figures and letter in column 2 opposite to consecutive number 58 in column 1, insert the following figures and letter:—
“363 (b) (2).”
4. Omit the figures and letter in column 2 opposite to consecutive number 59 in column 1, insert the following figures and letter:—
“363 (b) (3).”
5. Omit the figures and letter in column 2 opposite to consecutive number 60 in column 1, insert the following figures and letters:—
“363 (h) (3) (a).”
6. Omit the figures and letter in column 2 opposite to consecutive number 61 in column 1, insert the following figures and letters:—
“363 (h) (3) (b).”
7. After consecutive number 61a in column 1 and the particulars in columns 2 and 3 opposite to that consecutive number insert the following consecutive number and particulars:—
“61b | 368 (d) (3) (c) | Omit “27½ per cent.”, insert “30 per cent.”. | ” |
Overview
The Customs Tariff (Canada Preference) 1962, enacted by the Parliament of Australia, was introduced to amend the existing Customs Tariff (Canada Preference) 1960–1961. This Act was designed to update and refine the tariff rates applicable to goods traded between Australia and Canada, thereby fostering economic relations between the two nations. The policy objective was to adjust certain tariff rates to better reflect the economic conditions and trade needs of the time. The Act came into operation on 8 March 1962, and it specifically amends the Second Schedule to the Customs Tariff (Canada Preference) 1960–1961, modifying several tariff codes to alter the applicable duty rates.
Scope and Application
The Customs Tariff (Canada Preference) 1962 Act amends the Customs Tariff (Canada Preference) 1960–1961 to modify the tariff rates for specific goods originating from Canada entering Australia. This Act applies to imported goods that fall under the specified tariff codes and their respective categories, as outlined in the Second Schedule of the Customs Tariff (Canada Preference) 1960–1961. The amendments pertain to the tariff rates for certain items, adjusting the percentage from 15% to 17½% for some codes and modifying other codes to reflect new classifications and rates. The geographic reach of this Act is national, impacting all states and territories within Australia. The Act does not explicitly mention exclusions or exemptions; however, the changes are limited to specific tariff codes, implying that other imported goods not listed in the amended schedule remain unaffected. The application of this Act can be further defined or extended through subordinate instruments that might provide more detailed rules or additional classifications, although such instruments are not detailed within the primary text of the Act itself.
Key Provisions
The Customs Tariff (Canada Preference) 1962 amends the existing Customs Tariff (Canada Preference) 1960–1961, as reflected in section 1(2) of the Act. The amendments pertain specifically to the Second Schedule of the Tariff, which is detailed in section 3 of the Act. The key changes involve alterations to the tariff rates on certain goods imported from Canada. For instance, the tariff on items numbered 52 and 53 is increased from 15 per cent to 17½ per cent. Similarly, other specified items, such as those numbered 57 to 61b, also see changes in their tariff rates. The modifications are meticulously outlined in the Schedule to the Act, ensuring clarity and precision regarding the updated tariff rates.
The obligations imposed by the Customs Tariff (Canada Preference) 1962 primarily pertain to the accurate application of the amended tariff rates on goods imported from Canada. Importers, customs officials, and other relevant parties must adhere to these new rates when processing and declaring goods at the border. The amendments in the Second Schedule must be implemented in the records and systems used for customs valuation and tariff classification, ensuring that the updated rates are reflected in all related documentation and processes. Failure to comply with these updated rates could lead to discrepancies in the assessment of duties and taxes, resulting in potential legal and financial repercussions for those involved.
In terms of consequences, the Act does not explicitly outline specific offences or penalties for non-compliance with the amended tariff rates. However, the Customs Act 1901 and associated regulations govern the enforcement of customs laws in Australia. Non-compliance with these laws, including the failure to apply the correct tariff rates, could lead to civil or criminal penalties. Civil penalties may include fines and the recovery of unpaid duties, while criminal penalties could involve imprisonment or fines, depending on the severity of the offence and the discretion of the court. Importers and other stakeholders must, therefore, ensure strict adherence to the updated tariff rates to avoid potential legal and financial penalties.