Customs Tariff (Canadian Preference) 1959

Overview

The Customs Tariff (Canadian Preference) Act 1959 was enacted to amend the Customs Tariff (Canadian Preference) 1934-1958, addressing the need to update and refine tariff duties in line with changes in trade relations and economic considerations. This legislation was assented to on 29 April 1959 by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia. The primary purpose of the Act is to adjust the existing tariff schedule, ensuring that the duties imposed on imported goods from Canada are reflective of contemporary trade policies and economic conditions. The policy objective behind this amendment is to maintain a fair and competitive trade environment that supports economic relations between Australia and Canada.

Scope and Application

The Customs Tariff (Canadian Preference) 1959 amends the existing Customs Tariff (Canadian Preference) 1934-1958 to modify the import duties for certain goods originating from Canada, effective from 20 March 1959. This Act applies to any person or entity importing goods from Canada, particularly within the specified divisions such as textiles, felts, furs, and manufactures thereof, as well as attire and metals and machinery. The amendments pertain to the tariff rates for these goods, introducing new classifications and duties as outlined in the schedule. The application of this Act is national, applying across the Commonwealth of Australia, and it does not explicitly state any exclusions, exemptions, or thresholds within the provided text. The Act may also extend or restrict its application through subordinate instruments, though specific details are not provided in the excerpt.

Key Provisions

The Customs Tariff (Canadian Preference) 1959 Act amends the Customs Tariff (Canadian Preference) 1934-1958, with the new version being referred to as the Customs Tariff (Canadian Preference) 1934-1959 (section 1). The core provision of the Act is the amendment of the tariff schedule, which sets out the duties of Customs in relation to imported goods (section 2). Specifically, the amendment affects the tariff on goods produced or manufactured in Canada, altering the classification and duties for certain items such as silk or man-made fibres and sparking plugs (Schedule). The Act specifies that the duties imposed by this legislation will come into effect on the twentieth day of March, 1959, at nine o’clock in the forenoon, as per standard time in the Australian Capital Territory (section 3). The Act imposes obligations on entities importing goods from Canada by requiring them to comply with the amended tariff schedule. This includes correctly classifying the goods according to the new tariff items and paying the appropriate duties as stipulated in the updated schedule. Importers must ensure that their goods are appropriately documented to reflect these changes, and that all relevant declarations and customs forms are accurately completed to align with the new tariff provisions. Breaches of the obligations imposed by this Act can result in legal consequences. Although the Act does not explicitly detail offences or penalties within its text, it is governed by the broader framework of Australian customs law, which typically includes both civil and criminal penalties for non-compliance. These may include fines, penalties for incorrect classification, and potential criminal charges in cases of deliberate fraud or misrepresentation. The exact penalties would be determined in accordance with the prevailing customs regulations and applicable laws at the time of the breach.