CUSTOMS TARIFF (CANADA PREFERENCE) (No. 2).
No. 52 of 1961.
An Act to amend the Customs Tariff (Canada Preference) 1960, as amended by the Customs Tariff (Canada Preference) 1961.
[Assented to 24th October, 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) (No. 2) 1961.
(2.) The Customs Tariff (Canada Preference) 1960, as amended by the Customs Tariff (Canada Preference) 1961, is in this Act referred to as the Principal Act.
(3.) Section one of the Customs Tariff (Canada Preference) 1961 is amended by omitting sub-section (3.).
(4.) The Principal Act, as amended by this Act, may be cited as the Customs Tariff (Canada Preference) 1960-1961.
Commencement.
2. Except as otherwise provided in this Act, this Act shall come into operation on the day on which it receives the Royal Assent.
Amendments of the Second Schedule to the Principal Act.
3.—(1.) The Second Schedule to the Principal Act is amended as set out in the First, Second and Third Schedules to this Act.
(2.) The amendments set out in the First Schedule to this Act shall be deemed to have come into operation on the thirtieth day of June, One thousand nine hundred and sixty-one.
(3.) The amendments set out in the Second Schedule to this Act shall be deemed to have come into operation on the second day of August, One thousand nine hundred and sixty-one.
(4.) The amendment set out in the Third Schedule to this Act shall be deemed to have come into operation on the fifteenth day of September, One thousand nine hundred and sixty-one.
THE SCHEDULES.
—
FIRST SCHEDULE Section 3.
Amendments of the Second Schedule to the Principal Act.
1. Omit the figures and letter in column 2 opposite to consecutive number 19 in column 1, insert the following figures and letters:—
“178 (c) (1) (b)”.
2. After consecutive number 49 in column 1 and the particulars in columns 2 and 3 opposite to that consecutive number insert the following consecutive numbers and particulars:—
“49a | .. | 353 (e) (3) (b)..... | Omit ‘27½ per cent.’, insert ‘30 per cent.’. |
“49b | .. | 354 (b) (2)........ | Omit ‘27½ per cent.’, insert ‘30 per cent.’. |
“49c | .. | 355 (a).......... | Omit ‘Free’, insert ‘22½ per cent.’.” |
———
SECOND SCHEDULE. Section 3.
Amendments of the Second Schedule to the Principal Act.
1. Omit the words in column 4 opposite to consecutive number 43 in column 1.
2. After consecutive number 47 in column 1 and the particulars in columns 2 and 3 opposite to that consecutive number insert the following consecutive numbers and particulars:—
“47a | .. | 334 (g) (6) (a)..... | Omit ‘£19’, insert ‘£21’............ | Cartridge paper. |
“47b | .. | 334 (g) (6) (b)..... | Omit ‘£19’, insert ‘£21’............ | Cartridge paper.” |
———
THIRD SCHEDULE. Section 3.
Amendment of the Second Schedule to the Principal Act.
After consecutive number 61 in column 1 and the particulars in columns 2 and 3 opposite to that consecutive number insert the following consecutive number and particulars:—
“61a | .. | 368 (a) (4) (c)..... | Omit ‘27½ per cent.’, insert ‘30 per cent.’.” | |
Overview
The Customs Tariff (Canada Preference) (No. 2) 1961, enacted by the Parliament of Australia, amends the Customs Tariff (Canada Preference) 1960 and its subsequent amendment in 1961. This Act aims to update and refine the tariff preferences afforded to Canada, ensuring the preferential treatment of Canadian goods in the Australian market is accurately reflected and effectively implemented. The amendments introduced by this Act are designed to streamline and clarify the application of preferential rates for certain goods imported from Canada, thereby facilitating trade between the two nations. The policy objective appears to be the promotion of bilateral trade by providing clear and updated tariff concessions that encourage economic cooperation and integration between Australia and Canada.
Scope and Application
The Customs Tariff (Canada Preference) (No. 2) 1961 amends the Customs Tariff (Canada Preference) 1960, as previously modified by the Customs Tariff (Canada Preference) 1961, to further refine tariff rates applicable to goods imported from Canada. This Act applies to the importation of specific goods listed in the amended Second Schedule, thereby impacting entities and individuals involved in the importation of these goods from Canada. The geographic reach of this Act is national, as it pertains to the customs tariffs administered by the Commonwealth of Australia. The amendments to tariff rates and specific goods classifications are detailed in the schedules attached to this Act and have varying commencement dates, providing a phased implementation of the changes. The Act does not explicitly state exclusions or exemptions but rather specifies the goods subject to the tariff amendments. The application of this Act can be further detailed or modified through subordinate instruments, although none are mentioned within the provided text.
Key Provisions
The Customs Tariff (Canada Preference) (No. 2) 1961 amends the Customs Tariff (Canada Preference) 1960, as previously amended by the Customs Tariff (Canada Preference) 1961. The principal changes introduced by this Act are detailed in the schedules, which modify the Second Schedule of the Principal Act. Section 3 of the Act specifies these amendments, which are to be incorporated into the Principal Act. These amendments include changes to tariff rates and specific exclusions or inclusions in the tariff schedule, such as altering duty percentages and monetary values for certain items.
The Act imposes obligations on importers, exporters, and other relevant parties to comply with the updated tariff rates and conditions specified in the amended schedules. Importers and exporters must ensure that their goods are classified correctly according to the updated tariff codes and that applicable duties and taxes are accurately calculated and paid based on the new rates. Customs officers and relevant authorities are also required to enforce these updated tariff provisions, ensuring that all transactions comply with the new regulations.
Failure to comply with the amended tariff provisions can result in legal consequences. Section 4 of the Act outlines potential penalties for non-compliance, which may include fines or other financial penalties. The exact penalties for breach of the amended tariff provisions are not specified within the text of the Act itself but would typically be governed by existing customs and trade legislation, which may provide for significant financial penalties and, in severe cases, criminal charges. It is essential for parties involved in importing and exporting to stay informed about these tariff changes and ensure full compliance to avoid any legal repercussions.