CUSTOMS TARIFF (CANADIAN PREFERENCE).
No. 5 of 1938.
An Act to amend the Customs Tariff (Canadian Preference) 1934-1936.
[Assented to 6th June, 1938.]
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 and citation.
1.—(1.) This Act may be cited as the Customs Tariff (Canadian Preference) 1938.
(2.) The Customs Tariff (Canadian Preference) 1934–1936, as amended by this Act, may be cited as the Customs Tariff (Canadian Preference) 1934–1938.
Amendment of Tariff.
2. The Schedule to the Customs Tariff (Canadian Preference) 1934–1936 is amended as set out in the Schedule to this Act, and duties of Customs are hereby imposed in accordance with the first-mentioned Schedule as amended by the last-mentioned Schedule.
Time of Imposition of duties.
3. The time of the imposition of the duties of Customs imposed by this Act is the ninth day of December, One thousand nine hundred and thirty-seven, at nine o’clock in the forenoon, reckoned according to standard time in the Territory for the Seat of Government, and this Act shall be deemed to have come into operation at that time.
Section 2 THE SCHEDULE.
amendments to the schedule to the CUSTOMS TARIFF (Canadian Preference 1934–1935.
1. After the words “THE SCHEDULE” insert the following words:—
“In this Schedule “Intermediate Tariff” used in respect of the goods covered by any item of portion of an item in this Schedule means the rate of duty for the time being set out opposition the tariff item or portion of a tariff item covering those goods in the Schedule to the Customs Tariff and, where that rate is proposed to be varied by any tariff proposal introduced into the House of Representatives, means that rate as so proposed to be varied;
“Customs Tariff” means the Customs Tariff 1933–1936 and includes that Act as amended from time to time and any Act in substitution for that Act or for that Act as so amended.”
Tariff Item. | Tariff on goods the produce or manufacture of Canada. |
| |
2. Before “DIVISION VI—METALS AND MACHINERY.” insert the following:— | |
“DIVISION V.—TEXTILES, FELTS AND FURS, AND MANUFACTURES THEREOF. AND ATTIRE. |
Ex 110. (a) Apparel, other than knitted, viz.:— | |
(5) Costumes, Dresses or Robes, but not including Dresses or Robes for infants in arms, or such articles when not exceeding 22 inches in length, viz.:— | |
(a) Cotton, linen, or other material n.e.i.-------------------- | Intermediate Tariff. |
(b) Wool or containing wool--------------------------- | Intermediate Tariff. |
(c) Silk or containing silk but not containing wool------------- | Intermediate Tariff.” |
3. Insert in Division VI. after item 157 the following :— | |
“ Ex 178. Motive Power Machinery and Appliances (except Electric), viz.:— | |
(b) (2) Piston Rings for internal combustion engines-------------------- | Intermediate Tariff. |
Ex 180. Electrical and Gas Appliances, viz.:— | |
(h) Sparking plugs whether imported separately or incorporated in or forming part of any goods covered by items 177 (b) (3) (a) and 359 (d) | Intermediate Tariff.” |
4. Insert after item 359 (d) (4) the following :— | |
“DIVISION XVI.—MISCELLANEOUS. |
Ex 380. (a) (2) Carpet sweepers------------------------------------------ | Intermediate Tariff.” |
Overview
The Customs Tariff (Canadian Preference) 1938 Act, enacted in 1938, was designed to amend the Customs Tariff (Canadian Preference) 1934-1936. This legislative action was taken by the Commonwealth Parliament to refine and update the tariff schedules in accordance with the evolving trade relations between Australia and Canada, thereby ensuring that the preferential treatment for Canadian goods was accurately reflected in the customs duties imposed. The primary objective of this Act was to maintain and adjust the preferential tariff rates for goods originating from Canada, aligning them with the terms of trade agreements and economic considerations of the time.
The Act specified the imposition of customs duties on certain goods according to the amended tariff schedules, effective from 9th December 1937. It involved modifying the existing tariff structure to include new categories and adjust the rates for specific items, ensuring that the preferential treatment for Canadian goods was appropriately reflected. This legislative amendment aimed to support the economic ties between Australia and Canada by providing a clear and updated framework for the preferential tariffs on goods imported from Canada.
Scope and Application
The Customs Tariff (Canadian Preference) 1938 Act amends the Customs Tariff (Canadian Preference) 1934-1936 to adjust the rates of duty on certain goods. This Act applies to goods that are the produce or manufacture of Canada, subject to the amended tariff rates set out in the Schedule. The amendments affect various categories of goods, including textiles, felts, furs, apparel, machinery, and appliances, by modifying the rates of duty for these items. The Act applies nationally across Australia, governed by the Commonwealth, and the changes to the tariff rates take effect from 9 December 1937. The Act itself does not explicitly state any exclusions or exemptions, and its application is not extended or restricted through subordinate instruments. The amendments are precise and apply directly to the specified goods as outlined in the amended Schedule, ensuring that the new tariff rates are imposed on the importation of these goods from Canada into Australia.
Key Provisions
The Customs Tariff (Canadian Preference) 1938 amends the Customs Tariff (Canadian Preference) 1934–1936, introducing specific changes to tariff rates and imposing new duties on certain goods. According to section 2, the amendments to the schedule include updates to the definition of terms such as "Intermediate Tariff" and "Customs Tariff," and introduce new divisions and tariff items. For example, Division V now includes textiles, felts, furs, and manufactures thereof, as well as attire. Additionally, the amendments detail specific tariff rates for goods such as costumes, dresses, robes, piston rings for internal combustion engines, and sparking plugs, among others.
The Act imposes several obligations on the parties and entities it governs. Primarily, it mandates that the new duties and tariff rates, as outlined in the amended schedule, must be applied to the specified goods at the time of importation. The amendments ensure that the duties are imposed in accordance with the updated tariff rates, which reflect the new classifications and rates set out in the schedule. This means that importers, customs officials, and other relevant parties must adhere to these new rates when calculating and paying duties on the affected goods.
Failure to comply with the provisions of the Act can lead to various consequences. Under the Customs Tariff (Canadian Preference) 1938, breaches of the imposed duties and tariff rates may result in civil or criminal penalties. Although the specific penalties are not detailed in the provided text, it is typical for breaches of customs legislation to incur fines and, in severe cases, prosecution. Importers and other parties involved in the importation of goods must ensure that they accurately apply the new tariff rates to avoid any penalties associated with non-compliance.