CUSTOMS TARIFF (CANADA PREFERENCE) (No. 2).
No. 38 of 1963.
An Act to amend the Customs Tariff (Canada Preference) 1960-1962, as amended by the Customs Tariff (Canada Preference) 1963.
[Assented to 20th September, 1963.]
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) 1963.
(2.) The Customs Tariff (Canada Preference) 1960-1962, as amended by the Customs Tariff (Canada Preference) 1963, is in this Act referred to as the Principal Act.
(3.) Section one of the Customs Tariff (Canada Preference) 1963 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) 1960-1963.
Commencement.
2. This Act shall be deemed to have come into operation on the nineteenth day of April, One thousand nine hundred and sixty-three.
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 43, 44, 45, 46, 47, 47a, 47b and 48 in column 1 and the particulars in columns 2 and 3, and any particulars in column 4, opposite to those consecutive numbers and insert the following consecutive numbers and particulars:—
“43 | 335 (a) (2) (d)- | Omit— ‘40 per cent. £2 ‘, insert— ‘40 per cent. | |
“44 | 335 (a)(4)(a)- | Omit— ‘40 per cent. £2’, insert— ‘40 per cent. | Paper and paperboard, other than wrapping. |
“45 | 335 (c)(3)(a)- | Omit— ‘15 per cent. £2’, insert— ‘15 per cent. | |
“46 | 335 (d)(3)(a)- | Omit— ‘40 per cent. £2’, insert— ‘40 per cent. | Paper and paperboard, other than wrapping. |
“47 | 335 (e) (3) (b) (1) | Omit— ‘15 per cent. £2’, insert— ‘15 per cent. | |
“47a | 335 (e)(5)(a)- | Omit— ‘40 per cent. £2’, insert— ‘40 per cent. | Paper and paperboard, other than wrapping. |
“48 | 335 (g)(4)(c)- | Omit— ‘£30.13.4 40 per cent. £2’, insert— ‘£32 13s. 4d. 40 per cent. | |
2. Omit consecutive numbers 61a, 61b and 62 in column 1 and the particulars in columns 2 and 3 opposite to those consecutive numbers and insert the following consecutive numbers and particulars:—
“62 | 365 (a)(2)(c)- | Omit— ‘20 per cent.’, insert— ‘30 per cent.’. | |
“63 | 365 (a) (2) (d)- | Omit— “£28 insert— ‘£56 12½per cent.’. | |
The Schedule—continued.
2.—continued.
“64 | 365 (a) (4) | Omit— ‘Free’, insert— ‘7½ per cent.’. | |
“65 | 368 (a)(4)(c)- | Omit— ‘27½ per cent.’, insert— ‘30 per cent.’. | |
“66 | 368 (d)(3)(c)- | Omit— ‘27½ per cent.’, insert— ‘30 per cent.’. | |
“67 | 380 (a) (2) | Omit— ‘17½ per cent.’, insert— ‘40 per cent.’.” | |
Overview
The Customs Tariff (Canada Preference) (No. 2) 1963 was enacted by the Commonwealth of Australia to amend the existing Customs Tariff (Canada Preference) 1960-1962 and its subsequent amendment by the Customs Tariff (Canada Preference) 1963. This Act was designed to adjust certain tariff rates in response to evolving trade relations with Canada, as evidenced by the modifications to the Second Schedule of the Principal Act. The Act was assented to on 20th September, 1963, and came into operation on 19th April, 1963. The primary objective of this legislative amendment was to revise specific tariff percentages and values to better reflect the agreed trade preferences between Australia and Canada. This was achieved through a series of amendments to the Second Schedule, where various tariff rates were adjusted to either increase or decrease duties on certain goods, primarily focusing on paper and paperboard, among other items.
Scope and Application
The Customs Tariff (Canada Preference) (No. 2) 1963 Act amends the Customs Tariff (Canada Preference) 1960-1962 as previously amended by the Customs Tariff (Canada Preference) 1963. This Act applies to the importation of goods from Canada into Australia, specifically focusing on tariff rates and preferences. It impacts a range of entities, including importers, exporters, customs authorities, and industries that rely on the importation of goods covered by the amended tariff. The changes introduced by this Act modify the preferential tariff rates for certain goods originating from Canada, thereby affecting the economic transactions and trade relationships between Australia and Canada. The Act's jurisdiction is confined to the Commonwealth of Australia, governing the application of customs tariffs within the national framework. There are no stated exclusions, exemptions, or thresholds within the text of this Act, but it is likely that subordinate instruments or regulations could provide further details or exceptions to the application of these tariff changes.
Key Provisions
The Customs Tariff (Canada Preference) (No. 2) 1963, as enacted, provides specific amendments to the Customs Tariff (Canada Preference) 1960-1962, particularly focusing on changes to tariff rates and classifications for various goods. The Act amends the Second Schedule to the Principal Act (s. 3), detailing modifications to tariff codes and rates for specific products, including paper and paperboard, among others. For example, certain tariff rates are adjusted from 40% to specific percentages and other classifications are updated, reflecting changes in the preferential treatment of goods imported from Canada.
Under this Act, the obligations of importers, exporters, and other relevant parties are modified to align with the updated tariff schedules. Importers, in particular, must ensure that their declarations and customs documentation reflect the new tariff classifications and rates as outlined in the amended Second Schedule. This includes correctly identifying the goods for which preferential treatment applies, as well as accurately calculating the applicable duties and taxes based on the new tariff codes. Exporters from Canada must also be aware of the updated preferential rates to ensure compliance with Australian customs regulations.
The Act does not explicitly outline specific offences, penalties, or consequences for non-compliance within its text. However, breaches of customs regulations generally fall under broader customs laws, which could result in civil or criminal penalties. In the case of civil penalties, incorrect declarations or misclassification of goods could lead to financial penalties, interest, and the potential recovery of unpaid duties. Criminal penalties may include fines and imprisonment for intentional or negligent breaches of customs laws, depending on the severity and intent behind the non-compliance. The exact penalties would be determined by the broader Customs Act 1901 and associated regulations.