Customs Tariff (Canadian Preference) 1950

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CUSTOMS TARIFF (CANADIAN PREFERENCE).

No. 33 of 1950.

An Act to amend the Customs Tariff (Canadian Preference) 1934–1948.

[Assented to 7th December, 1950.]

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) 1950.

(2.) The Customs Tariff (Canadian Preference) 1934–1948 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) 1934–1950.

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 of imposition of duties.

3. The time of the imposition of the duties of Customs imposed by this Act is the ninth day of June, One thousand nine hundred and fifty, 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.

Section 2. THE SCHEDULE.

——

Amendments of the Schedule to the Principal. Act.

IMPORT DUTIES.

Tariff Item.	Tariff on goods the produce or manufacture of Canada.
DIVISION X. -WOOD, WICKER, AND CANE.
Ex. 291. By omitting:—
“(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-
(a) Douglas Fir (Pseudotsuga Douglasii) per 100 super feet (Brereton measurement) And on and after 3rd December, 1936	4s. 6d.
(a) Douglas Fir (Pseudotsuga Douglasii); Hemlock (all species of Tsuga); Larch (all species of Larix); Spruce (all species of Picea) and White Fir (all species of Abies) per 100 super, feet (Brereton measurement)	4s.
(b) N.E.I.----------------------------------------------ad val.	17½ per cent.
and inserting in its stead the following:—
“ (c) Logs, not sawn, viz.:—
(1) For use in the manufacture of plywood and veneers—
(a) As prescribed by Departmental By-laws for the purposes of this sub-paragraph	Free
(b) As prescribed by Departmental By-laws for the purposes of this sub-paragraph- ad val.	5 per cent.
(2) Other—
(a) Douglas Fir (Pseudotsuga Douglasii); Hemlock (all species of Tsuga); Larch (all species of Larix); Spruce (all species of Picea) and White Fir (all species of Abies)—
(1) As prescribed by Departmental By-laws -	Free
(2) Other per 100 super, feet (Brereton measurement)	4s.
(b) N.E.I.—
(1) As prescribed by Departmental By-laws ad val.	7½per cent.
(2) Other----------------------------------------ad val.	17½ per cent.”
By omitting:—
“ (d) Spars in the rough—
(1) Douglas Fir (Pseudotsuga Douglasii) per 100 super, feet (Brereton measurement) And on and after 3rd December, 1936	4s. 6d.
(1) Douglas Fir (Pseudotsuga Douglasii); Hemlock (all species of Tsuga); Larch (all species of Larix); Spruce (all species of Picea) and White Fir (all species of Abies) per 100 super feet. (Brereton measurement)	4s.
(2) Other--------------------------------------------------ad val. and inserting in its stead the following:—	17½ per cent.
“ (d) Spars in the rough—
(1) Douglas Fir (Pseudotsuga Douglasii); Hemlock (all species of Tsuga); Larch (all species of Larix); Spruce (ail species of Picea) and White Fir (all species of Abies)—
(a) As prescribed by Departmental By-laws	Free
(b) Other----------------per 100 super, feet (Brereton measurement)	4s.
(2) Other—
(a) As prescribed by Departmental By-laws--------------------	Free
(b) Other----------------------------------------ad val.	17½ per cent.”

The Schedule—continued.

Import Duties—continued.

Tariff Item.	Tariff on good the produce of manufacture of Canada.
Division X—Wood, Wicker, and Cane—continued.
Ex. 291.—continued.
By omitting:—
“(f) Timber, undressed, n.e.i., viz.:—Redwood (Sequoia Sempervirens) and Western Pled Cedar (Thuja Plicata)—
(1) In sizes of 12 inches x 6 inches (or its equivalent) and over per 100 super. Feet	2s.
(2) In sizes of 8 inches x 2 inches (or its equivalent) and upwards, and less than 12 inches x 6 inches (or its equivalent) per 100 super. Feet	3s. 6d.
(3) In sizes less than 8 inches x 2 inches (or its equivalent) per 100 super. Feet	8s.”
and inserting in its stead the following:—
“ (f) Timber, undressed, n.e.i., viz.:—Redwood (Sequoia Sempervirens) and Western Red Cedar (Thuja Plicata)—
(1) In sizes of 12 inches x 6 inches (or its equivalent) and over—
(a) as prescribed by Departmental By-laws	Free
(b) Other-------------------------------------per 100 super. Feet	2s.
(2) In sizes of 8 inches x 2 inches (or its equivalent) and upwards, and less than 12 inches x 6 inches (or its equivalent)—
(a) As prescribed by Departmental By-laws------------------------	Free
(b) Other-----------------------------------per 100 super, feet	3s. 6d.
(3) In sizes less than 8 inches x 2 inches (or its equivalent)—
(a) As prescribed by Departmental By-laws------------------------	Free
(b) Other-----------------------------------per 100 super. Feet	8s.”
By omitting:—
“(h) Timber, undressed, n.e.i., viz.:—
Other—
(1) In sizes of 12 inches x 6 inches (or its equivalent) and over per 100 super. Feet	6s.
(2) In sizes of 7 inches x 2½ inches (or its equivalent) and upwards, and less than 12 inches x 6 inches (or its equivalent) per 100 super. Feet	9s.
(3) In sizes less than 7 inches x 2½ inches (or its equivalent) per 100 super. Feet	12s.”
and inserting in its stead the following:—
“(h) Timber, undressed, n.e.i., viz.:—
Other—
(1) In sizes of 12 inches x 6 inches (or its equivalent) and over—
(a) As prescribed by Departmental By-laws ------------------------	Free
(b) Other-----------------------------------per 100 super. Feet	6s.
(2) In sizes of 7 inches x 2½ inches (or its equivalent) and upwards, and less than 12 inches x 6 inches (or its equivalent)—
(a) As prescribed by Departmental By-laws -------------------------	Free
(b) Other-----------------------------------per 100 super, feet	9s.
(3) In sizes less than 7 inches x 2½ inches (or its equivalent)—
(a) As prescribed by Departmental By-laws .	Free
(b) Other-----------------------------------per 100 super, feet	12s.”
By omitting:—
“(k) Timber, bent or cut into shape, dressed or partly dressed, n.e.i.--------------ad val. and inserting in its stead the following:—	47½ per cent
“ (k) Timber, bent or cut into shape, dressed or partly dressed, n.e.i.—
(1) As prescribed by Departmental By-laws ------------------------------	Free
(2) Other------------------------------------------------ad val.	47½ per cent

The Schedule—continued.

Import Duties—continued.

Tariff Item.	Tariff on good the produce or manufacture of Canada.
Division X.—Wood, Wicker, and Cane—continued.
Ex. 291.—continued.
By omitting:—
“ (l) Timber, dressed or moulded, n.e.i.; timber tongned or grooved or tongued and grooved; weatherboards per 100 super, feet	22s.”
and inserting in its stead the following:—
“ (l) Timber, dressed or moulded, n.e.i.; timber tongned or grooved or tongued and grooved: weatherboards—
(1) As prescribed by Departmental By-laws-----------	Free
(2) Other-----------------------------per 100 super, feet	22s.”
Ex. 293. By omitting:—
“(a) Timber undressed, in sizes less than 7 feet 6 inches x 10½ inches x 2½ inches for use in the manufacture of doors, as prescribed by Departmental By-laws per 100 super. feet	4s.”
and inserting in its stead the following:—
(a) Timber, undressed, in sizes less than 7 feet 6 inches x 10½ inches x 21 inches for use in the manufacture of doors—
(1) As prescribed by Departmental By-laws for the purposes of this paragraph	Free
(2) As prescribed by Departmental By-laws for the purposes of this paragraph per 100 super, feet	4s.”

Overview

The Customs Tariff (Canadian Preference) Act 1950 was enacted to amend the existing Customs Tariff (Canadian Preference) 1934–1948, addressing the need for updated tariff rates and provisions for Canadian goods entering Australia. This Act was assented to on 7 December 1950 by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia. Its primary objective was to revise and adjust the duties of customs on certain Canadian goods to facilitate and encourage trade between Australia and Canada. This legislative amendment aimed to provide preferential treatment to Canadian products by altering the tariff rates, thereby promoting economic relations and trade preferences between the two countries.

Scope and Application

The Customs Tariff (Canadian Preference) 1950 amends the Customs Tariff (Canadian Preference) 1934–1948, impacting the imposition of duties on goods imported into Australia from Canada. This Act applies to the importation of goods such as wood, logs, spars, timber, and other related products originating from or manufactured in Canada. The Act modifies tariff rates for these goods, introducing exemptions and preferential treatment for certain items as prescribed by departmental by-laws. The changes include free entry for specific types of timber and logs under certain conditions, while other types remain subject to specified duties. The Act's jurisdiction is national, applying across all states and territories of Australia, and it came into operation on June 9, 1950. The scope of the Act may be further defined or extended through subordinate instruments, such as regulations or by-laws issued by the relevant authorities.

Key Provisions

The Customs Tariff (Canadian Preference) 1950 amends the Customs Tariff (Canadian Preference) 1934–1948, which is referred to as the Principal Act in this context. The amendments impose new duties on customs as set out in the Schedule to this Act, which effectively revises the Principal Act to become the Customs Tariff (Canadian Preference) 1934–1950. The changes came into effect on June 9, 1950, at 9:00 am Australian Capital Territory standard time. The principal changes relate to import duties on Canadian wood products, including logs, spars, timber, and other wooden items. The amendments introduce specific tariff rates for different types and sizes of wood products, including free trade provisions for certain items as prescribed by departmental by-laws. The Customs Tariff (Canadian Preference) 1950 imposes obligations on importers and relevant authorities to comply with the amended tariff provisions. Importers must ensure that the goods they bring into Australia are correctly classified under the new tariff schedule and that any applicable duties are paid in accordance with the prescribed rates. Authorities responsible for enforcing customs regulations must implement and enforce the new tariff rates as set out in the amended Schedule. Compliance with these obligations is essential to avoid legal issues and ensure the smooth operation of trade between Australia and Canada. The Act does not explicitly outline specific offences, penalties, or consequences for breach within its text. However, general customs legislation often includes provisions for penalties in cases of non-compliance, such as failure to declare goods correctly, underpayment of duties, or other violations of customs regulations. Penalties can include fines, seizure of goods, and potential criminal charges for severe or repeated breaches. The exact penalties would be determined based on the specific customs laws and regulations applicable at the time of any alleged breach. It is essential for importers and relevant authorities to be aware of these potential consequences to ensure compliance with the amended tariff provisions.

Area of Law: Commercial Law; Taxation Law
Instrument: Act
Concepts: Commencement Provisions; 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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