CUSTOMS TARIFF (CANADA PREFERENCE) (No. 2).
No. 61 of 1962.
An Act to amend the Customs Tariff (Canada Preference) 1960–1961, as amended by the Customs Tariff (Canada Preference) 1962.
[Assented to 1st November, 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) (No. 2) 1962.
(2.) The Customs Tariff (Canada Preference) 1960–1961, as amended by the Customs Tariff (Canada Preference) 1962, is in this Act referred to as the Principal Act.
(3.) Section one of the Customs Tariff (Canada Preference) 1962 is amended by omitting sub-section (2.).
(4.) The Principal Act, 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 twenty-seventh day of July, One thousand nine hundred and sixty-two.
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. After consecutive number 8 in column 1 and the particulars in columns 2 and 3 opposite to consecutive number 8 insert the following consecutive numbers and particulars:— |
“8 (a) | 163 (d) (1).......................... | Omit— | |
| | ‘6d. | |
| | 7½ per cent.’ | |
| | insert— | |
| | ‘1s. | |
| | 20 per cent.’ | |
| | Omit ‘20 per cent.’ | |
| | insert ‘30 per cent.’ | |
“8 (b) | 163 (d) (2).......................... | Omit ‘20 per cent.’ | |
| | insert ‘30 per cent.’” | |
2. Omit consecutive number 18 in column 1 and the particulars in columns 2, 3 and 4 opposite to consecutive number 18 and insert the following consecutive numbers and particulars:— |
“18 | 177 (b) (1) (b) (3)..................... | Omit— | |
| | ‘6d. | |
| | 7½ per cent.’ | |
| | insert— | |
| | ‘1s. | |
| | 20 per cent.’ | |
“18 (a) | 177 (b) (2).......................... | Omit— | |
| | ‘6d. | |
| | 7½ per cent.’ | |
| | insert— | |
| | ‘1s. | |
| | 20 per cent.’ | |
“18 (b) | 177 (b) (5) (a)....................... | Omit— | |
| | ‘6d. | |
| | 7½ per cent.’ | |
| | insert— | |
| | 1s. | |
| | 20 per cent.’ | |
“18 (c) | 178 (b) (3) (a)....................... | Omit— | |
| | ‘9d. | |
| | 27½ per cent.’ | |
| | insert— | |
| | 1s. | |
| | 45 per cent.’ | |
“18 (d) | 178 (b) (3) (b)....................... | Omit— | |
| | ‘9d. | |
| | 27½ per cent.’ | |
| | insert— | |
| | ‘1s. | |
| | 45 per cent.’” | |
3. After consecutive number 19 in column 1 and the particulars in columns 2 and 3 opposite to consecutive number 19 insert the following consecutive numbers and particulars:— |
“19 (a) | 178 (c) (3) (a)....................... | Omit— | |
| | ‘9d. | |
| | 27½ per cent.’ | |
| | insert— | |
| | ‘1s. | |
| | 45 per cent.’ | |
“19 (b) | 178 (c) (3) (d) (1)..................... | Omit— | |
| | ‘9d. | |
| | 27½ per cent.’ | |
| | insert— | |
| | ‘1s. | |
| | 45 per cent.’” | |
The Schedule—continued.
4. Omit consecutive numbers 40, 41 and 42 in column 1 and the particulars in columns 2 and 3 opposite to consecutive numbers 40, 41 and 42 and insert the following consecutive numbers and particulars:— |
“40 | 333 (a)...................... | Omit— | |
| | ‘6d. | |
| | 7½ per cent.’ | |
| | insert— | |
| | ‘1s. | |
| | 20 per cent.’” | |
“41 | 333 (b) (1)................... | Omit ‘17½ per cent.’ | |
| | insert ‘37½ per cent.’ | |
“42 | 333 (b) (2)................... | Omit’ 17½ per cent.’ | |
| | insert ‘37½ per cent.’” | |
5. After consecutive number 48 in column 1 and the particulars in columns 2 and 3 opposite to consecutive number 48 insert the following consecutive numbers and particulars:— |
“48 (a) | 350 (a) (1).................... | Omit— | |
| | ‘6d. | |
| | 7½ per cent.’ | |
| | insert— | |
| | ‘1s. | |
| | 20 per cent.’ | |
“48 (b) | 350 (a) (2).................... | Omit— | |
| | ‘6d. | |
| | 7½ per cent.’ | |
| | insert— | |
| | ‘1s. | |
| | 20 per cent.’ | |
“48 (c) | 350 (a) (3).................... | Omit— | |
| | ‘6d. | |
| | 7½ per cent.’ | |
| | insert— | |
| | ‘1s. | |
| | 20 per cent.’” | |
Overview
The Customs Tariff (Canada Preference) (No. 2) 1962 was enacted by the Commonwealth Parliament to amend the Customs Tariff (Canada Preference) 1960–1961, which itself had been amended by the Customs Tariff (Canada Preference) 1962. This Act, assented to on 1 November 1962, aimed to adjust tariff rates for specific goods imported from Canada, thereby maintaining and enhancing preferential trade arrangements between Australia and Canada. The principal objective of this legislation is to modify the customs duties on certain items as outlined in the Second Schedule of the Principal Act, reflecting changes in trade policies and economic conditions. The Act came into operation on 27 July 1962, indicating an urgent need to update tariff structures to support ongoing trade relations and economic cooperation between the two nations.
Scope and Application
The Customs Tariff (Canada Preference) (No. 2) 1962 amends the Customs Tariff (Canada Preference) 1960–1961 to modify certain tariff rates applicable to goods imported into Australia from Canada. This Act applies to the tariff rates listed in the Second Schedule to the Principal Act, which pertains to the classification and duty rates for various goods imported from Canada. The amendments made by this Act affect specific tariff codes and their associated duty rates, which are updated to reflect changes in the economic relationship between Australia and Canada. The geographic and jurisdictional reach of this Act is limited to the Commonwealth of Australia, as it pertains to the regulation of customs and duties within the country. There are no stated exclusions or exemptions within the Act itself; however, the specific application of these amendments may be further defined through subordinate instruments or regulations. This Act serves to ensure that the customs tariffs remain aligned with the trade preferences and agreements between Australia and Canada.
Key Provisions
The Customs Tariff (Canada Preference) (No. 2) 1962 Act primarily focuses on amending the Customs Tariff (Canada Preference) 1960–1961, which is referred to as the Principal Act within this legislation. The Act modifies certain tariff rates for goods imported from Canada to Australia by altering the Second Schedule of the Principal Act. Specifically, it changes the tariff rates from a percentage or a monetary value based on the old currency system (e.g., 6d. 7½ per cent) to new rates (e.g., 1s. 20 per cent). These changes are detailed in the Schedule to this Act (Section 3).
The Act imposes obligations on importers, customs officers, and potentially exporters to adhere to the new tariff rates outlined in the amended schedule. Importers must ensure that they are applying the correct tariff rates when declaring goods for import, while customs officers must enforce these rates as set out in the amended Second Schedule. Exporters, although not explicitly mentioned, are indirectly affected as they would need to be aware of the new rates for compliance purposes when exporting goods to Australia.
Breaches of the tariff rates as specified by this Act could result in legal consequences. While the Act does not explicitly state penalties for non-compliance, breaches of the Customs Act 1901 could lead to civil or criminal penalties. Under the Customs Act, incorrect declarations or fraudulent activities related to the importation of goods could result in fines up to $22,000 or imprisonment for up to five years, or both, for individuals. For corporations, the fines can be significantly higher, reaching up to $1,100,000. These penalties reflect the seriousness with which the Australian government treats compliance with customs regulations.