CUSTOMS TARIFF (CANADIAN PREFERENCE).
No. 85 of 1952.
An Act to amend the Customs Tariff (Canadian Preference) 1934–1950.
[Assented to 6th November, 1952.]
BE it enacted by the Queen’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) 1952.
(2.) The Customs Tariff (Canadian Preference) 1934–1950, as amended by this Act, may be cited as the Customs Tariff (Canadian Preference) 1934–1952.
Amendment of Tariff.
2. The Schedule to the Customs Tariff (Canadian Preference) 1934–1950 is amended as set out in the Schedule to this Act and duties of Customs are 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 fourteenth day of November, One thousand nine hundred and fifty-one, 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
—
Amendment of the Schedule to the Customs Tariff (Canadian Preference) 1934–1950.
Tariff Item. | Tariff on goods the produce or manufacture of Canada. |
| |
DIVISION XIV.—VEHICLES. | |
By inserting the following:— | |
“360. (a) Trucks, propelled by self-contained power, designed principally for loading unloading stacking or tiering of goods, and counterweighted or designed; to be counterweighted at the steering axle end to enable loads to be handled on forks or other attachments to elevating masts at the driving axle end, including any of the following equipment or attachments imported with and for use with such trucks, | |
Amendment of the Schedule to the Customs Tariff (Canadian Preference) 1934–1950—continued.
Tariff Item. | Tariff on goods the produce or manufacture of Canada. |
| |
Division XIV.—Vehicles—continued. | |
viz., special forks, crane attachment, boom attachment, scoop attachment, roll-over or revolving head attachment, drum carrying attachment, side shifting attachment, squeeze gripping attachment, steady attachment or clamp lift, brick forks, bale carrying attachment, platform attachment, drum handling attachment, coal grab attachment, push pull attachment, pusher attachment, case grab attachment, and end or side dumping skip— | |
(1) Of lifting capacities up to and including 10,000 lb. weight. | |
ad val. | 22½ per cent. |
(2) Of lifting capacities in excess of 10,000 lb. weight-ad val. | 7½ per cent. |
(b) Trucks, elevating platform, propelled by self-contained power, and with platform elevation not exceeding 12 inches ad val. | 7½ per cent.” |
Overview
The Customs Tariff (Canadian Preference) 1952, enacted in 1952, is an amendment to the Customs Tariff (Canadian Preference) 1934–1950. This Act was passed to update and refine the customs duties on goods imported from Canada, providing a more detailed classification and associated tariff rates for various goods, particularly vehicles and their attachments. The enacting body was the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia. The policy objective of this amendment was to ensure that the tariffs accurately reflect the updated categories and specifications of imported goods, thereby facilitating more precise customs duty impositions.
The Act specifically addresses the need to clarify and adjust the duties on vehicles and their associated attachments, which were becoming increasingly sophisticated and varied in their applications. By amending the existing tariff schedule, the Act aimed to provide clearer guidelines for the application of customs duties, thereby promoting more efficient and effective trade practices between Canada and Australia. The amendment imposes duties in accordance with the updated schedule, ensuring that the trade relationship is governed by a more precise and comprehensive set of regulations.
Scope and Application
The Customs Tariff (Canadian Preference) 1952 applies to goods originating from or manufactured in Canada, specifically targeting certain vehicles and their associated equipment or attachments. The legislation imposes duties on these goods as they enter Australia, thereby influencing the cost and, consequently, the market dynamics of imported Canadian vehicles and their attachments. The Act operates within the jurisdictional scope of the Commonwealth of Australia, applying uniformly across all states and territories. It does not explicitly exclude any particular entities or industries, but rather focuses on the goods themselves. The Act came into effect on the fourteenth day of November, 1951, as specified in the legislation, and its provisions are detailed in the accompanying schedule, which outlines the specific tariff rates applicable to various lifting capacities and types of attachments for trucks. This Act does not provide for any subordinate instruments to extend or restrict its application further.
Key Provisions
The Customs Tariff (Canadian Preference) 1952 Act amends the existing Customs Tariff (Canadian Preference) 1934–1950, introducing new duties on specific goods originating from Canada. The main operative sections of this Act are sections 1 and 2. Section 1 provides the title and citation of the Act, while section 2 details the amendment to the tariff schedule, imposing new customs duties on Canadian goods. These amendments are specified in the Schedule to the Act, which outlines the new tariff rates for various types of trucks and their attachments.
The obligations imposed by the Act primarily concern the importers and exporters of the affected goods. Importers must now declare and pay the new tariffs on the specified Canadian goods, ensuring compliance with the updated customs duties. Exporters from Canada must also be aware of the new rates to accurately price their goods for Australian markets. The amended tariff schedule is intended to provide preferential treatment to Canadian goods, which may influence trade practices and agreements between Australia and Canada.
The Act does not explicitly detail offences, penalties, or consequences for breach. However, non-compliance with customs duties typically results in penalties under the broader Customs Act 1901, which could include fines, seizure of goods, and potential legal action. The penalties for breaching customs regulations can vary, but they often include financial penalties and the possibility of criminal charges for serious or repeated violations. Importers and exporters should be aware of these potential consequences and ensure they adhere to the updated tariff rates to avoid any legal repercussions.