Customs Tariff (Canadian Preference) 1934

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CUSTOMS TARIFF (CANADIAN PREFERENCE).

No. 5 of 1934.

An Act relating to Preferential Duties of Customs on Goods, the Produce or Manufacture of the Dominion of Canada.

[Assented to 12th July, 1934.]

BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title.

1. This Act may be cited as the Customs Tariff (Canadian Preference) 1934

Incorporation.

2. The Customs Act 1901–1930 shall be incorporated and read as one with this Act.

Imposition of duty on imports from Canada.

3. Notwithstanding anything to the contrary contained in the Customs Tariffs 1933, there shall be imposed on the importation into Australia of the undermentioned goods (being the produce or manufacture of the Dominion of Canada), when—

(i) those goods have been shipped from that Dominion to Australia and have not been transhipped; or

(ii) those goods, having been so shipped, have been transhipped, and it is proved to the satisfaction of the Collector of Customs that the intended destination of the goods when originally shipped was Australia;

Duties of Customs as follows:—

(a) On the goods specified in the column headed “Tariff Item” in the Schedule hereto Duties of Customs at the rates respectively specified in the column headed “Tariff on goods the produce or manufacture of Canada” in the Schedule hereto;

(b) On such goods as are specified in Schedule b to the Trade Agreement between Canada and Australia a copy of which is set forth in the Schedule to the Customs Tariff (Canadian Preference) 1931 and as are, by that Act, dutiable at the rates specified in the General Tariff, Duties of Customs at the rates in force under the General Tariff on the dates on which the goods are respectively entered for home consumption; and

(c) On all goods other than those covered by paragraphs (a) and (b), Duties of Customs at the rates in force under the British Preferential Tariff on the dates on which the goods are respectively entered for home consumption.

Time of Imposition of duties.

4. The Duties of Customs imposed by this Act shall be charged, collected and paid to the King for the purposes of the Commonwealth on all goods subject to those duties which are imported on or after the eighth day of December, One thousand nine hundred and thirty-three, or which, having been imported before that date, are entered for home consumption on or after that date.

Duties to be in lieu of those under Customs Tariff (Canadian Preference) 1931.

5. The Duties of Customs imposed by this Act shall be in lieu of the duties payable upon those goods under the Customs Tariff (Canadian Preference) 1931.

Validation.

6. All Duties of Customs demanded or collected on goods the produce or manufacture of the Dominion of Canada pursuant to the Customs Tariff (Canadian Preference) proposals introduced into the House of Representatives on the thirteenth day of October, One thousand nine hundred and thirty-two, shall be deemed to have been lawfully imposed and lawfully demanded and collected.

Power to suspend application of preference rates to particular goods.

7.—(1.) If at any time—

(a) His Majesty’s Government in the Commonwealth gives notice in writing to His Majesty’s Government in the Dominion of Canada that in consequence of the importation into Australia of goods, of a land specified in the notice, being the produce or manufacture of the Dominion of Canada, the sale of similar goods produced in Australia, is being prejudicially or injuriously affected, and

(b) measures, sufficient in the opinion of His Majesty’s Government in the Commonwealth, are not put into effect by His Majesty’s Government in the Dominion of Canada, within three months after the date of the notice,

then, from a time and date to be fixed by Proclamation, goods of the kind specified in the notice shall, when imported from the Dominion of Canada, be subject to the rates of duty set out in the General Tariff.

(2.) Upon the withdrawal of any notice given in pursuance of the last preceding sub-section, goods of the kind specified in the notice shall, when imported from the Dominion of Canada after a time and date to be fixed by Proclamation, again become subject to the rates of duty which would have been applicable to them if the notice had not been given.

THE SCHEDULE.

Tariff Item.	Tariff on goods the produce or manufacture of Canada.

DIVISION X.—WOOD, WICKER, AND CANE.
Ex. 291...Timber, vis.:—
(c) Logs, not sawn, viz. :— (1) For use in the manufacture of Plywood and Veneers, as prescribed by Departmental By-laws ad val.	5 per cent.
(2) Other--------------------------------ad val.	20 per cent.
(d) Spars in the rough----------------------------ad val.	20 per cent.
(f) Timber, undressed, n.e.i., viz.:—Redwood (Sequoia Sempervirens) and Western Red Cedar (Thuja Plicata)—
(1) In sizes of 12 inches × 6 inches (or its equivalent) and over per 100 super, feet	2s.
(2) In sizes of 8 inches × 2 inches (or its equivalent) and upwards, and less than 12 inches × 6 inches (or its equivalent)
per 100 super. Feet	3s. 6d.
(3) In sizes less than 8 inches × 2 inches (or its equivalent) per 100 super. feet	8s.
(h) Timber, undressed, n.e.i., viz.:—
Other—
(1) In sizes of 12 inches × 10 inches (or its equivalent) and over per 100 super. feet	10s. 6d.
(2) In sizes of 7 inches × 2½ inches (or its equivalent) and upwards, and less than 12 inches × 10 inches (or its equivalent)
per 100 super, feet	12s.
(3) In sizes less than 7 inches ×2½ inches (or its equivalent) per 100 super. Feet	13s. 6d.

The Schedule—continued.

Tariff Item.	Tariff on goods the produce or manufacture of Canada.

Division X.—Wood, Wicker, and Cane—continued.
(i) (1) Timber, undressed, n.e.i., in sizes not less than 4 inches in width and not less than 3 inches in thickness for the manufacture of boxes, as prescribed by Departmental By-laws	Free
(2) Timber, undressed, out to size for making boxes
per 100 super. feet	12s.
(j) Timber, for making boxes, being out to size, and dressed or partly dressed per 100 super. feet	14 s.
(k) Timber, bent or out into shape, dressed or partly dressed, n.e.i.---ad val.	55 per cent.
(l) Timber, dressed or moulded, n.e.i.; Timber tongued or grooved or tongued and grooved; Weatherboards
per 100 super. feet	22s.
(m) Plywood including Plywood veneered with any material:—
(1) Not exceeding three-sixteenths of an inch in thickness per 100 square feet	5s.
or ad val.	55 per cent.
whichever rate returns the higher duty.
(2) Exceeding three-sixteenths of an inch in thickness but not exceeding seven-eighths of an inch in thickness
per 100 square feet	5s.
with an additional duty for each one-sixteenth of an inch in thickness in excess of three-sixteenths of an inch
per 100 square feet	1s. 6d.
or, as an alternative to the cumulative fixed rates provided above ad val.	55 per cent.
whichever rate returns the higher duty.
(3) N.E.I.--------------------------------ad val.	56 per cent.
(n) Veneers---------------------------------------ad val.	55 per cent.
Ex. 292....Timber, viz. :—
(b) Laths for Plastering-----------------------------per 1,000	10s.
(c) Palings-------------------------------------per 1,000	14s.
(f) Shingles-------------------------------------per 1,000	3s.
293..(a) Timber, undressed, in sizes less than 7 feet 6 inches × 10½ inches × 2½ inches for use in the manufacture of Doors, as prescribed by Departmental By-laws
per 100 super. feet	4s.
(b) Doors of wood (including Fly Doors) wholly or partly made up--------each	8s.
or per super. foot	4d.
whichever rate returns the higher duty.
(c) Plywood Door Panels of Redwood (Sequoia Sempervirens) and Douglas Fir (Pseudotsuga Douglasii) cut to sizes not exceeding 2 feet × 2 feet (or its equivalent) for use in the manufacture of Doors, as prescribed by Departmental By-laws per 100 square feet	5s.
Ex. 294..(a) Staves, undressed, n.e.i--------------------------------per 100	8s.
(b) Staves, dressed or partly dressed, but not shaped--------------per 100	11s.
DIVISION XII.—HIDES, LEATHER, AND RUBBER.
328..Goloshes. Rubber Sand Boots and Shoes and Plimsolls
per pair	1s. 9d.
or ad val.	30 per cent.
whichever rate returns the higher duty.

The Schedule—continued.

Tariff Item.	Tariff on goods the produce or manufacture of Canada.

DIVISION XIV.—VEHICLES.
Ex. 359...Vehicle parts, viz.:—
(D)...Parts of vehicles with self-contained power propelled by petrol, steam, electricity, oil, gas, or alcohol, n.e.i., whether incorporated in the complete vehicle or separate, viz.:—
(4) Chassis, but not including Rubber Tyres and Tubes, Storage Batteries, Shock Absorbers excepting Steering Dampers. Bumper Bars. Sparking Plugs, Springs, Spring Hangers, Shackle Bolts Pins and Assemblies, U Bolts, King Pins. Tie Rod Pins, Tie Rod Ball Pins, Tie Rod Ball Studs and High Tension Ignition Coils—
(a) Unassembled-----------------ad val.	15 per cent.
(b) Assembled-------------------ad val.	35 per cent.

Overview

The Customs Tariff (Canadian Preference) Act 1934 was enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia. This Act was introduced to establish preferential duties of customs on goods that are the produce or manufacture of the Dominion of Canada. The primary objective of the Act is to provide specific tariff rates for Canadian goods imported into Australia, thereby facilitating trade between the two countries. The imposition of these duties is meant to replace those set forth in the Customs Tariff (Canadian Preference) 1931, ensuring that trade agreements are upheld and that Australian industries are protected where necessary.

Scope and Application

The Customs Tariff (Canadian Preference) 1934 Act applies to goods that are the produce or manufacture of the Dominion of Canada, specifically those imported into Australia. This Act outlines the preferential duty rates on such goods, which are to be applied instead of the rates under the Customs Tariff (Canadian Preference) 1931. The duties are to be charged on goods imported on or after 8 December 1933, or for those imported before that date, when entered for home consumption on or after that date. The Act incorporates and reads as one with the Customs Act 1901–1930, and it specifies the rates of duty set out in the Schedule, which includes various items such as timber, plywood, veneers, rubber goods, and vehicle parts. Notably, the Act allows for the suspension of preference rates under certain conditions where Australian-produced goods are adversely affected by Canadian imports, with provisions for re-instating the rates upon resolution of the issue. The application of this Act is national in scope within Australia, impacting industries and transactions involving the importation of specified Canadian goods.

Key Provisions

The Customs Tariff (Canadian Preference) Act 1934 (sections 1-7) establishes preferential tariffs for goods imported into Australia from Canada, replacing previous duties set out in the Customs Tariff (Canadian Preference) 1931. Section 3 specifies the rates of duty to be applied to Canadian goods based on whether they are listed in the schedule to this Act, listed in Schedule B to the Trade Agreement between Canada and Australia, or other goods. Section 4 sets out the time at which the duties imposed by this Act are to be charged, collected, and paid. Section 5 confirms that the duties imposed by this Act are in lieu of the duties payable under the Customs Tariff (Canadian Preference) 1931. Section 7 allows the Australian government to suspend the preferential tariff rates for certain goods if the importation of those goods is prejudicially or injuriously affecting the sale of similar goods produced in Australia. The Act imposes several obligations on parties importing goods from Canada into Australia. Importers must ensure that the goods are the genuine produce or manufacture of Canada and have not been transhipped without proof of their intended destination. Importers must also declare the goods correctly and pay the appropriate duty rates as set out in the schedule to this Act (section 3). In the event that the Australian government suspends the preferential tariff rates for certain goods, importers must comply with the new rates of duty set out in the General Tariff (section 7). Breaches of the Act may result in civil or criminal consequences. Under section 8 of the Customs Act 1901-1930, which is incorporated into this Act, any person who wilfully makes a false statement or representation in relation to the importation of goods is liable to a penalty not exceeding five times the amount of duty that would have been payable on the goods if the false statement or representation had not been made. Additionally, under section 9 of the Customs Act, any person who contravenes any provision of the Customs Act or any order or direction made under the Act is guilty of an offence and liable to a fine not exceeding ten thousand pounds. The maximum penalties for breaches of the Customs Tariff (Canadian Preference) Act 1934 are therefore five times the amount of duty evaded or ten thousand pounds, whichever is greater.

Area of Law: International Trade Law
Instrument: Act
Concepts: Definitions & Interpretation; Offence Provisions; Reporting & Disclosure Obligations

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.

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