Customs Tariff (Canadian Preference) 1936

Overview

The Customs Tariff (Canadian Preference) 1936 was enacted to amend the Customs Tariff (Canadian Preference) 1934. This legislation, assented to on 27 May 1936, was introduced by the Commonwealth Parliament to address the need for updating the existing tariff structure in response to economic changes and trade agreements. The 1936 Act modifies the tariff rates on various goods originating from Canada, with a view to maintaining preferential trade terms between Australia and Canada. The policy objective behind these amendments is to ensure that the tariffs reflect the economic conditions of the time and support the trade relations between the two countries by providing preferential rates on certain goods.

Scope and Application

The Customs Tariff (Canadian Preference) 1936 applies to goods imported into Australia from Canada, specifically targeting certain products with modified tariff rates as outlined in the amended schedule. The Act affects both individuals and entities involved in the importation of these specified goods, including industries that produce or trade in the affected items such as barbed wire, veneers, rubber footwear, and vehicle chassis. The amendments pertain to the imposition of customs duties and are intended to alter the tariff rates based on the produce or manufacture origin of the goods from Canada. The Act operates within the Commonwealth jurisdiction, impacting the entire nation. It does not specify any exclusions, exemptions, or thresholds within the text, but it is likely that certain conditions or further regulations could be established through subordinate instruments to clarify or extend the application of the amended tariff rates.

Key Provisions

The Customs Tariff (Canadian Preference) Act 1936 amends the Customs Tariff (Canadian Preference) 1934, with specific changes outlined in the Act's Schedule. Section 2 of the Act modifies the tariff schedule to introduce new duties and alter existing ones for various Canadian goods imported into Australia. For instance, it introduces a tariff on barbed wire (Section 157) and revises duties on veneers (Section 291), rubber footwear (Section 328), and vehicle chassis (Section 359). Section 3 specifies the effective date of the imposition of these new duties, with most taking effect on 29 November 1935, and certain items having later effective dates as specified in the Schedule. The Act imposes specific obligations on importers and customs officials to ensure compliance with the new tariff rates. Importers must declare the correct tariff classification and value of the goods for duty purposes, while customs officials are required to apply the amended tariff rates as specified in the Act. This includes calculating any additional duties that may apply based on fluctuations in currency exchange rates, as outlined in the Schedule. For example, for goods like barbed wire, veneers, and rubber footwear, importers must account for any additional duties that arise when the Australian currency is weaker than the British pound at the time of exportation. Failure to comply with the tariff provisions outlined in the Act may result in legal consequences. The Act does not explicitly detail penalties for non-compliance, but breaches of customs laws generally attract civil and criminal penalties under the Customs Act 1901 and other relevant legislation. These can include fines and, in severe cases, imprisonment. The precise penalties would depend on the specific circumstances of the breach, including whether it was intentional or due to negligence. In summary, the Customs Tariff (Canadian Preference) Act 1936 updates the tariff rates for certain Canadian goods entering Australia, imposes compliance obligations on importers and customs officials, and potentially carries civil and criminal penalties for non-compliance with the specified tariff rates and additional duties.