CUSTOMS TARIFF (CANADA PREFERENCE).
No. 18 of 1964.
An Act to amend the Customs Tariff (Canada Preference) 1960–1963.
[Assented to 15th May, 1964.]
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) 1964.
(2.) The Customs Tariff (Canada Preference) 1960–1963 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) 1960–1964.
Commencement.
2. This Act shall be deemed to have come into operation on the thirteenth day of January, One thousand nine hundred and sixty-four.
Amendments of the Second Schedule to the Principal Act.
3. The Second Schedule to the Principal Act is amended as set out in the Schedule to this Act.
THE SCHEDULE. Section 3.
Amendments of the Second Schedule to the Principal Act.
1. Omit consecutive numbers 21, 22, 23 and 24 in column 1 and the particulars in columns 2 and 3 opposite to those consecutive numbers and insert the following consecutive numbers and particulars:—
“21------------ | 291 (c) (3)--------------- | Omit ‘Free’, insert’ 7½ per cent.’ | |
“22------------ | 291 (f) (3)--------------- | Omit ‘14s. 3d.’, insert ‘15s. 6d.’ | |
“23------------ | 291 (f) (4)--------------- | Omit ‘20s.’, insert ‘22s.’.” | |
2. Omit consecutive number 27 in column 1 and the particulars in columns 2 and 3 opposite to that consecutive number and insert the following consecutive numbers and, particulars:—
“27------------ | 291 (l) (2)--------------- | Omit ‘34s. 6d.’, insert ‘40s.’. | |
“27a------------ | 291 (l) (3)--------------- | Omit ‘26s. 6d.’, insert ‘32s.’.” | |
3. After consecutive number 32 in column 1 and the particulars in columns 2 and 3 opposite to that consecutive number insert the following consecutive number and particulars:—
“32a------------ | 292 (g) (2)-------------- | Omit ‘25 per cent.’, insert ‘30 per cent.’.” | |
Overview
The Customs Tariff (Canada Preference) 1964, enacted in 1964, is an Act of the Commonwealth of Australia that amends the Customs Tariff (Canada Preference) 1960–1963 to adjust tariff rates for certain goods imported from Canada. This Act was passed by the Queen's Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia to address the need for updating tariff schedules to reflect current economic conditions and trade agreements. The policy objective of this Act is to facilitate trade by providing preferential tariff rates for specific goods, thereby encouraging trade relations with Canada. The Act came into operation on 13 January 1964 and primarily amends the Second Schedule of the Principal Act to revise tariff rates for various goods.
Scope and Application
The Customs Tariff (Canada Preference) 1964 is an Act that amends the existing Customs Tariff (Canada Preference) 1960–1963, with its application commencing on 13 January 1964. This Act is specifically concerned with modifying tariff rates for goods imported from Canada into Australia, thereby impacting entities involved in importing such goods and potentially affecting industries reliant on these imports. The scope of the Act is confined to the adjustments of specific tariff items listed in the Second Schedule of the Principal Act, which pertains to preferential tariff rates for Canadian goods. The changes are confined to altering certain percentages and monetary values of duties applicable to various goods. The Act does not explicitly state any exclusions or exemptions, implying that the modifications apply universally to the listed tariff items.
While the Act itself focuses on the tariff schedule amendments, its implications are significant for importers and relevant industries within Australia. The amendments to the tariff rates, as detailed in the schedule, reflect adjustments to the preferential treatment of Canadian goods entering the Australian market. Given that the Act is a federal statute, its jurisdiction extends across the Commonwealth of Australia, applying uniformly regardless of state or territory boundaries. This comprehensive application ensures that the preferential tariff rates for Canadian goods are consistently enforced throughout the nation.
Key Provisions
The Customs Tariff (Canada Preference) 1964 amends the Customs Tariff (Canada Preference) 1960–1963. Section 3 of the Act modifies the Second Schedule to the Principal Act, updating certain tariff rates for specific goods imported from Canada. For instance, consecutive numbers 21, 22, 23, and 24 are adjusted to reflect new rates: 7½ per cent instead of 'Free' for item 21, 15s. 6d. instead of '14s. 3d.' for item 22, and 22s. instead of '20s.' for item 23. Similarly, consecutive number 27 is updated to 40s. instead of '34s. 6d.', and a new entry 27a is added with a rate of 32s. instead of '26s. 6d.'. Furthermore, a new entry 32a is inserted with a rate of 30 per cent instead of '25 per cent.'.
This Act imposes specific obligations on importers, customs officials, and potentially other stakeholders involved in the import process of the specified goods. Importers must be aware of the new tariff rates as stipulated in the amended schedule and ensure that they comply with these updated rates when declaring and paying customs duties. Customs officials are required to enforce the new tariff rates as per the amendments, ensuring that the correct duties are collected based on the updated schedule. Businesses and entities engaged in the importation of these goods must also adapt their financial planning and pricing strategies to account for the new tariff rates.
Failure to comply with the updated tariff rates could result in legal consequences. Importers who underpay or overpay customs duties due to non-compliance with the new rates may face civil or criminal penalties. The exact nature and severity of these penalties would depend on the circumstances of the non-compliance, including whether it was deemed inadvertent or willful. While the Act does not explicitly state maximum penalties, breaches of customs regulations can typically lead to fines, seizure of goods, or other administrative actions under the broader Customs Act 1901. Therefore, adherence to the new tariff rates is crucial to avoid any legal repercussions.