Customs Tariff (Canadian Preference) 1939

Overview

The Customs Tariff (Canadian Preference) 1939 is an Act enacted by the Parliament of the Commonwealth of Australia to amend the existing Customs Tariff (Canadian Preference) 1934–1938. The Act was assented to on 15th December 1939 and addresses the need to update the tariff rates on goods produced or manufactured in Canada, in line with changing economic conditions and trade relationships. This Act aims to provide preferential tariff rates for Canadian goods, thereby fostering trade and economic ties between Australia and Canada. The amendments primarily adjust the duty rates on specific items such as textiles, felts, furs, and vehicles, ensuring that the preferential treatment of Canadian goods is accurately reflected in the tariff schedule. The Customs Tariff (Canadian Preference) 1939 reflects the policy objective of the Australian government to maintain and enhance the preferential trade relationship with Canada. By updating the tariff rates, the Act ensures that Australian importers benefit from reduced costs on certain Canadian goods, which in turn encourages trade and strengthens economic ties between the two nations. The imposition of duties is set to commence on the 15th of September, 1939, as specified in the Act, marking the effective date of the new tariff rates.

Scope and Application

The Customs Tariff (Canadian Preference) 1939 is an Act that amends the Customs Tariff (Canadian Preference) 1934–1938 by imposing specific duties on goods originating from Canada. The Act applies to the importation of goods into Australia from Canada, and it modifies the tariff schedule to include new duties on certain items such as brake and transmission linings for vehicles, as well as updates to the classification and duty rates for silk and related materials. The Act came into effect on the fifteenth day of September, 1939, and its amendments are detailed in the attached Schedule. It applies to all goods subject to the Customs Tariff, with specific provisions for the categories outlined. The amendments reflect the legislative intent to adjust tariff rates and classifications to better suit the trade relationship between Australia and Canada. The Act operates within the Commonwealth jurisdiction, and its provisions are subject to any further amendments or regulations that may be promulgated under subordinate instruments.

Key Provisions

The Customs Tariff (Canadian Preference) 1939 (referred to as C1939A00058) amends the Customs Tariff (Canadian Preference) 1934–1938, specifically altering the tariff rates on goods originating from Canada. The primary changes are detailed in the Schedule of the Act, which modifies the existing tariff items to adjust the duties imposed on certain Canadian goods (Section 2). This amendment imposes new customs duties on specific goods, such as altering the tariff on silk and artificial silk products to include these materials, excluding wool (Schedule, Division V, Ex 110). Additionally, it introduces a new tariff item for brake and transmission linings, imposing an ad valorem duty of 25% and an additional duty of 6% based on the currency exchange rate at the time of exportation (Schedule, Division XIV). Under this Act, certain entities and individuals must comply with the newly imposed tariffs on Canadian goods. Importers and exporters dealing with the specified items listed in the amended tariff schedule are required to adjust their calculations and documentation to reflect the new duties (Section 2). This includes ensuring that the appropriate customs declarations are made, and the correct duties are paid at the border. Businesses involved in the import and export of these goods must update their systems and processes to align with the new tariff rates, ensuring compliance with the amended legislation. Failure to comply with the new tariff provisions can lead to significant legal and financial consequences. The Act does not explicitly outline specific penalties for non-compliance; however, general customs laws in Australia impose penalties for non-compliance with tariff regulations. These penalties can include fines, confiscation of goods, and potential criminal charges for severe or repeated violations. The exact penalties would be determined based on the severity and intent of the breach, with the potential for significant financial repercussions for the offending parties.