Customs Tariff (Canadian Preference) 1948

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CUSTOMS TARIFF (CANADIAN PREFERENCE).

No. 7 of 1948.

An Act to amend the Customs Tariff (Canadian Preference) 1934–1939.

[Assented to 27th April, 1948.]

BE it enacted by the King’s Most Excellent Majesty, tie 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) 1948.

(2.) The Customs Tariff (Canadian Preference) 1934–1939 is in this Act referred to as the Principal Act.

(3.) The Principal Act, as amended by this Act, may be cited as the Customs Tariff (Canadian Preference) 1934–1948.

Amendment of Tariff.

2. The Schedule to the Principal Act 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 for imposition of duties.

3. The time of the imposition of the duties of Customs imposed by this Act is the fifteenth day of November, One thousand nine hundred and forty-seven, at nine o’clock in the forenoon reckoned according to standard time in the Australian Capital Territory, and this Act shall be deemed to have come into operation at that time.

THE SCHEDULE.

——

Section 2. AMENDMENTS OF THE SCHEDULE TO THE PRINCIPAL ACT.

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

DIVISION VI.—METALS AND MACHINERY.
157. By omitting:—
“on and after 2nd April, 1936
157. Barbed wire -----------------------------------------per ton	50s.
And for each £1 by which the equivalent in Australian currency of £100 sterling is less than £125 at the date of exportation—
An additional duty of---------------------------------per ton	2s.”
and inserting in its stead the following:—
“ 157. Barbed wire------------------------------------------per ton	50s.”
By inserting after Item 157 the following:—
“Ex 176. (O) Lifting jacks-------------------------------------each	6s. 6d.
or ad val.	22½ per cent.
whichever rate returns the higher duty.”
DIVISION X.—WOOD, WICKER, AND CANE.
Ex 291. By omitting:—
“(C) Logs, not sawn, viz.:—
(2) Other—
(b) N.E.I.------------------------------------ad val.	20 per cent.”
and inserting in its stead the following:—
“(C) Logs, not sawn, viz.:—
(2) Other—
(b) N.E.I-------------------------------------ad val.	17½ per cent.”

* Act No. 5. 1934, as amended by Nos. 16 and 70. 1936. No. 5. 1938; and Nos. 58 and 61. 1939.

The Schedule—continued.

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

Division X.—Wood, Wicker, and Cane—continued.
Ex 291—continued.
By omitting:—
“(D) Spars in the rough—
(2) Other --------------------------------------------ad val.	20 per cent.”
and inserting in its stead the following:—
“(D) Spars in the rough—
(2) Other--------------------------------------------ad val.	17½ per cent.”
By omitting:— “(K) Timber, bent or cut into shape, dressed or partly dressed, n.e.i.
ad val.	55 per cent.”
and inserting in its stead the following:—
“(K) Timber, bent or out into shape, dressed or partly dressed, n.e.i,
ad val. By omitting:—	47½ per cent.”
“(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-eights 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.	55 per cent,”
and inserting in its stead the following:—
“(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.	47½ per cent.
whichever rate returns the higher duty.
(2) Exceeding three-sixteenths of an inch in thickness but not exceeding seven-eights 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.	47½ per cent.
whichever rate returns the higher duty.
(3) N.E.I.-------------------------------------------ad val.	47½ per cent.”
By omitting:—
“(N) Veneers—
(1) The value for duty of which does not exceed 25s per 100 square
Feet------------------------------------------ad val.	27½ per cent.
And in respect of paragraph (1)—
For each £1 by which the equivalent in Australian currency of £100 sterling is less than £125 at the date of exportation—

An additional duty of --------------------------ad val.	.6 per cent.

The Schedule—continued.

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

Division X.—Wood, Wicker, and Cane—continued.
Ex 291—continued.
(2) The value for duty of which exceeds 25s per 100 square feet
per 100 square feet	8s.
And in respect of paragraph (2)—
For each £1 by which the equivalent in Australian currency of £100 sterling is less than £125 at the date of exportation—
An additional duty of ----------per 100 square feet	1.8d.”
and inserting in its stead the following: —
“(N) Veneers—
(1) The value for duty of which does not exceed 28s. 6d. per 100
square feet--------------------------------------ad val.	25 per cent.
(2) The value for duty of which exceeds 28s. 6d. per 100 square
Feet--------------------------------per 100 square feet	8s.”
DIVISION XII.—HIDES, LEATHER, AND RUBBER.
328. By omitting :—
“328. Goloshes, rubber sand boots and shoes and plimsolls-------------per pair	1s. 5d.
or ad val.	25 per cent.
whichever rate returns the higher duty.
And for each £1 by which the equivalent in Australian currency of £100 sterling is less than £125 at the date of exportation—
An additional duty of-------------------------------per pair	.16d.
or ad val.	.2 per cent.
whichever is applicable.”
and inserting in its stead the following:—
“328. Goloshes, rubber sand boots and shoes and plimsolls------------per pair	1s. 5d.
or ad val.	22½ per cent.
whichever rate returns the higher duty.”
DIVISION XIV.—VEHICLES.
351. (B) (1) By omitting:—
“351. (B) (1) Brake and transmission linings------------------------ad val.	25 per cent.
And in respect of paragraph (1)—
For each £1 by which the equivalent in Australian currency of £100 sterling is less than £125 at the date of exportation—
An additional duty of------------------------------ad val.	.6 per cent.”
and inserting in its stead the following:—
“351. (B) (1) Brake and transmission linings-----------------------ad val.	22½ per cent.”
Ex 359. By omitting :—
“(J) Radiator assemblies when imported for use as original equipment of any goods covered by sub-item (D) of Item 359 per assembly		£1 12s. 6d.
And in respect of sub-item (J)—		£1 12s. 6d.
For each £1 by which the equivalent in Australian currency of £100 sterling is less than £125 at the date of exportation—
An additional duty of---------------------per assembly		2.4d.
Radiator assemblies include the radiator core, upper and lower tanks, side members, anchorages, inlet and outlet sections, overflow pipe, baffle and filler neck but do not include the shell filler cap or drain cock” and inserting in its stead the following:—
“(J) Radiator assemblies when imported for use as original equipment of any goods covered by sub-item (D) of Item 359 per assembly
		£1 12s. 6d.
Radiator assemblies include the radiator core, upper and lower tanks, side members, anchorages, inlet and outlet sections, overflow pipe, baffle and filler neck but do not include the shell, filler cap or drain cock.

Overview

The Customs Tariff (Canadian Preference) 1948 Act was enacted by the Commonwealth of Australia to revise the tariffs on goods imported from Canada under the Customs Tariff (Canadian Preference) 1934–1939. This Act, assented to on 27 April 1948, aimed to update and refine the tariff rates applicable to various goods from Canada, facilitating more precise regulation of customs duties and maintaining the preferential treatment for Canadian goods. The amendments outlined in the Act focus on adjusting tariff rates for specific items such as barbed wire, lifting jacks, logs, plywood, veneers, rubber footwear, and vehicle parts, among others. This legislative update was intended to address economic and trade policy objectives by ensuring that the preferential tariff rates remained aligned with contemporary economic conditions and trade relations with Canada.

Scope and Application

The Customs Tariff (Canadian Preference) 1934–1948 Act amends the Customs Tariff (Canadian Preference) 1934–1939, imposing duties of Customs on goods imported into Australia from Canada. The Act applies to all persons and entities importing specified goods from Canada, including metals, machinery, wood, wicker, cane, hides, leather, rubber, and vehicles, among others. The changes introduced by the Act affect the tariff rates on these goods, reducing or altering the duties payable on various items. The Act applies on a national level across Australia and came into operation on the fifteenth day of November, 1947. There are no stated exclusions, exemptions, or thresholds in the Act itself; however, the application and interpretation of the Act may be further clarified or extended through subordinate instruments such as regulations or guidelines.

Key Provisions

The Customs Tariff (Canadian Preference) 1948 (the Act) amends the Customs Tariff (Canadian Preference) 1934–1939 (the Principal Act) to update and revise the tariffs on goods imported from Canada into Australia. The amendments are detailed in the Schedule to the Act, which modifies various tariff items and imposes new duties of Customs in accordance with the updated schedule. Section 3 specifies that the duties of Customs imposed by the Act will take effect on the fifteenth day of November, 1947. The Act imposes several obligations on entities importing goods from Canada into Australia. These entities must adhere to the new tariff rates as amended by the Act, which include specific duties and ad valorem rates for various goods such as barbed wire, lifting jacks, logs, plywood, veneers, rubber footwear, brake and transmission linings, and radiator assemblies. The updated tariffs must be applied from the effective date of the Act, which is clearly stated to be the fifteenth day of November, 1947. Failure to comply with the new tariffs imposed by the Act may result in legal consequences. While the Act itself does not specify explicit penalties for non-compliance, the failure to adhere to the updated tariff rates could potentially lead to disputes, financial penalties, or other legal actions under broader customs and trade regulations. The specific consequences would depend on the particular circumstances and applicable laws at the time of the breach.

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

Interactions

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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