CUSTOMS TARIFF (CANADA PREFERENCE) (No. 2).
No. 22 of 1964.
An Act to amend the Customs Tariff (Canada Preference) 1960–1963, as amended by the Customs Tariff (Canada Preference) 1964.
[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) (No. 2) 1964.
(2.) The Customs Tariff (Canada Preference) 1960–1963, as amended by the Customs Tariff (Canada Preference) 1964, is in this Act referred to as the Principal Act.
(3.) Section one of the Customs Tariff (Canada Preference) 1964 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) 1960–1964.
Commencement.
2. 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. 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 18 (c) and 18 (d) in column 1 and the particulars in columns 2 and 3 opposite to those consecutive numbers.
2. Omit consecutive numbers 19 (a), 19 (b) and 20 in column 1 and the particulars in columns 2 and 3 opposite to those consecutive numbers and insert the following consecutive number and particulars:—
“20............. | 180(h)(1)........... | Omit— |
| | ‘9d. |
| | 27½ per cent.’. |
| | insert— |
| | ‘ 1s. 1d. |
| | 37½ per cent.’.” |
3. Omit consecutive number 45 in column 1 and the particulars in columns 2 and 3 opposite to that consecutive number and insert the following consecutive number and particulars:—
“45............. | 335 (c) (3) (a)........ | Omit— | Glazed imitation |
| | ‘15 per cent. | parchment. |
| | £2’, | |
| | insert— | |
| | ‘15 per cent. | |
| | ’ ” | |
The Schedule—continued.
4. Omit consecutive numbers 48 (a), 48 (b) and 48 (c) in column 1 and the particulars in columns 2 and 3 opposite to those consecutive numbers and insert the following consecutive numbers and particulars:—
“48a................ | 335 (g) (4) (d) (2)... | Omit— ‘ 15 per cent. £2’, insert— ‘15 per cent. . . ’. | Glazed imitation parchment. |
“48 b............... | 335 (g) (4) (f)...... | Omit— ‘£30 13s. 4d. 40 per cent. £2’, insert— ‘£32 13s. 4d. 40 per cent. . . ’. | |
“48 c............... | 335 (g) (5) (b) (2)... | Omit— ‘15 per cent. £2’, insert— ‘15 per cent . . ’. | Glazed imitation parchment. |
“48d................ | 335 (g) (5) (c)..... | Omit— ‘£30 13s. 4d. 40 per cent. £2’, insert— ‘£32 13s. 4d. 40 per cent. . . ’. | |
“48 e............... | 350 (a) (1)........ | Omit— ‘6d. 7½ per cent.’, insert— ‘1s. 20 per cent.’. | |
“48f................ | 350 (a)(2)........ | Omit— ‘6d. 7½ per cent.’, insert— ‘1s. 20 per cent.’. | |
“48g................ | 350 (a) (3)........ | Omit— ‘6d. 7½ per cent.’, insert— ‘1s. 20 per cent.’.” | |
Overview
The Customs Tariff (Canada Preference) (No. 2) 1964 is an Act enacted by the Parliament of Australia to amend the Customs Tariff (Canada Preference) 1960–1963, as previously amended by the Customs Tariff (Canada Preference) 1964. This legislation was introduced to make specific adjustments to the tariff rates for goods imported from Canada into Australia. The purpose of these amendments was to refine the tariff structure, ensuring that it remains fair and competitive, thereby encouraging trade between Australia and Canada. The Act received Royal Assent on 15th May, 1964, and came into effect on the same day. The detailed amendments are outlined in the Schedule to the Act, which adjusts various tariff rates for specific goods listed under the Second Schedule of the Principal Act.
Scope and Application
The Customs Tariff (Canada Preference) (No. 2) 1964 amends the Customs Tariff (Canada Preference) 1960–1963, as previously amended by the Customs Tariff (Canada Preference) 1964, to further refine the tariff rates for specific goods imported from Canada into Australia. This Act applies to the persons and entities involved in the importation of specified goods from Canada, targeting industries that rely on these imports. The scope of the Act is national, operating under the authority of the Commonwealth of Australia, and it directly impacts the transactions involving the importation of the goods listed in the amended Second Schedule. The Act introduces specific changes to tariff rates, which are detailed in the Schedule, and comes into effect upon receiving the Royal Assent. This Act does not explicitly state any exclusions, exemptions, or thresholds, and its application is confined to the amendments specified within its text, without extending through subordinate instruments.
Key Provisions
The Customs Tariff (Canada Preference) (No. 2) 1964 primarily focuses on amending the Second Schedule of the Principal Act, which is the Customs Tariff (Canada Preference) 1960–1963 as amended by the Customs Tariff (Canada Preference) 1964. Section 3 of the Act sets out specific amendments to the Second Schedule, which involve changes to tariff rates for various goods. For instance, section 3(1) of the Schedule omits certain tariff numbers and their associated rates, while sections 3(2) and 3(3) introduce new tariff numbers with revised rates. Additionally, section 3(4) further modifies the tariff rates for other goods by omitting and inserting new rates.
The Act imposes obligations on entities involved in the importation and exportation of goods between Australia and Canada. Importers and exporters must ensure compliance with the updated tariff rates as specified in the amended Second Schedule. This includes correctly applying the new tariff rates when calculating duties and taxes on goods being imported or exported, as per the changes outlined in the Schedule. Failure to adhere to these updated rates could result in non-compliance with customs regulations.
For breaches of the provisions of this Act, including the incorrect application of tariff rates, there may be significant consequences. Under the Customs Act 1901, penalties for non-compliance can include fines and, in severe cases, criminal charges. The exact penalties would depend on the nature and extent of the breach, but they can be substantial, particularly for repeated or deliberate infractions. It is essential for entities involved in international trade to stay informed about the updated tariff rates to avoid facing such penalties.