Customs Tariff (Canadian Preference) (No. 2) 1960

Legislation au C1960A00053 Not in force Act

Legislation content

CUSTOMS TARIFF (CANADIAN PREFERENCE) (No. 2).

 

No. 53 of 1960.

An Act to amend the Customs Tariff (Canadian Preference) 1934-1959, as amended by the Customs Tariff (Canadian Preference) 1960.

[Assented to 19th November, 1960.]

BE it enacted by the Queens 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) (No. 2) 1960.


(2.) The Customs Tariff (Canadian Preference) 1934-1959, as amended by the Customs Tariff (Canadian Preference) 1960, is in this Act referred to as the Principal Act.

(3.) Section one of the Customs Tariff (Canadian Preference) 1960 is amended by omitting sub-section (2.).

(4.) The Principal Act, as amended by this Act, may be cited as the Customs Tariff (Canadian Preference) 1934-1960.

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 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 twentieth day of May, One thousand nine hundred and sixty, at nine oclock 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 XII.—HIDES, LEATHER, AND RUBBER.

 

By omitting—

 

328. (a) Goloshes, rubber sand boots and shoes and plimsolls—

 

(1) Childrens--------------------------------------------per pair

3s. 6d.

and ad val.

5 per cent.

(2) Other-----------------------------------------------per pair

5s. 6d.

and ad val.

5 per cent.

(b) Waterproof rubber boots shoes and footwear not included under sub-item (a)—

 

(1) Childrens------------------------------------------------

Intermediate Tariff

(2) Other---------------------------------------------------

Intermediate Tariff

and inserting in its stead the following:—

 

Ex 329. Footwear; parts for such articles—

 

(a) Footwear with outersoles and uppers of one or more of the following:—

 

rubber, artificial plastic material, textile material treated externally with rubber, textile material treated externally with artificial plastic—

 

(1) Goloshes—

 

(a) In sizes exceeding size I in the second series of footwear sizes or the equivalent              per pair

5s. 6d.

and ad val.

5 per cent.

(b) Other-----------------------------------per pair

3s. 6d.

and ad val.

5 per cent.


The Schedule—continued.

Tariff Item.

Tariff on goods the produce or manufacture of Canada.

Division XII.—Hides, Leather and Rubber—continued.

 

(2) Waterproof rubber (including rubberized textile), other than: goloshes—

 

(a) In sizes exceeding size 1 in the second series of footwear sizes or the equivalent per pair

5s. 6d.

and ad val.

17½ per cent.

(b) Other---------------------------------------per pair

3s. 6d.

and ad val.

17½ per cent.

(b) Footwear with outersoles of leather or composition leather; footwear other than, footwear covered, by sub-item, (a), with outersoles or rubber or artificial plastic material or combinations thereof—

 

(1) Sand boots and shoes—

 

(a) In sizes exceeding size 1 in the second series of footwear sizes or the equivalent per pair

5s. 6d.

and ad val.

5 per cent.

(b) Other-----------------------------------per pair

3s. 6d.

and ad val.

5 per cent.

DIVISION XIV.—VEHICLES.

Ex. 359. By omitting—

 

“(d) Vehicle components whether the Tariff otherwise provides or not (excepting when imported separately, lamps covered by item 181(d) (1) (b) and commutators and parts therefor and excepting the following components: whether imported separately or otherwise—

 

batteries covered by item 180 (g) (2)

cigarette and cigar lighters and parts therefor

radio receivers and transmitters and parts therefor

sparking plugs covered by item 180 (h) and parts therefor

tyres and tubes covered by item 333)

for use as original equipment in the assembly or manufacture of vehicles of the types covered by item 360 (d)—

(1) As prescribed by Departmental By-laws----------------ad val.

35 per cent.

(2) Other than goods prescribed by Departmental By-laws under paragraph (1), provided suitably equivalent goods the produce or manufacture of the United Kingdom are not reasonably available, as prescribed by Departmental By-laws             

Free

(3) Other than goods prescribed by Departmental By-laws under paragraph (1), as prescribed by Departmental By-laws             

Free

(4) Other---------------------------------------ad val.

27½ per cent.

and inserting in its stead the following:—

 

“(d) Vehicle components whether the Tariff otherwise provides or not (excepting when imported separately, lamps covered by item 181 (d) (1) (b) and commutators and parts therefor and excepting the following components whether imported separately or otherwise—

 

batteries covered by item 180 (g) (2)

cigarette and cigar lighters and parts therefor

radio and television receivers and transmitters and parts therefor

sparking plugs covered by item 180 (h) and parts therefor

tyres and tubes covered by item. 333)

 

for use as original equipment m the assembly or manufacture of vehicles of the types covered by item 360 (d)—

 

(1) As prescribed by Departmental By-laws----------------ad val.

35 per cent.

(2) Other than goods prescribed by Departmental By-laws under paragraph (1), provided suitably equivalent goods the produce or manufacture of the United Kingdom are not reasonably available, as prescribed by Departmental By-laws             

Free

(3) Other than, goods prescribed by Departmental By-laws under paragraph (1), as prescribed by Departmental By-laws             

Free

(4) Other ---------------------------------------ad val.

27½ per cent.

 

Overview

The Customs Tariff (Canadian Preference) (No. 2) 1960, enacted in 1960, is a legislative instrument that amends the Customs Tariff (Canadian Preference) 1934-1959, as previously amended by the Customs Tariff (Canadian Preference) 1960. This Act was enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia to address the need for updating tariff rates and classifications to reflect changes in trade relations and economic conditions. The policy objective of the Act is to impose customs duties on certain goods in accordance with the amended tariff, providing preferential treatment to Canadian products while adjusting the duties on various items to align with the economic policies of the time. This Act ensures the smooth continuation of trade relations by updating tariff rates and classifications to facilitate trade with Canada.

Scope and Application

The Customs Tariff (Canadian Preference) (No. 2) 1960 is an Act of the Commonwealth of Australia designed to amend the existing Customs Tariff (Canadian Preference) 1934-1959, as further amended by the Customs Tariff (Canadian Preference) 1960. This Act imposes customs duties on goods imported into Australia from Canada, with specific amendments and tariff changes outlined in the Schedule. The amendments primarily concern the reclassification and duty adjustments of various goods under different divisions such as hides, leather, rubber, and vehicles. The Act applies to all goods imported into Australia that are subject to the specified tariffs, with duties being imposed from the twentieth day of May, 1960. This legislation is applicable nationally across Australia and is enforced through the standard customs procedures. There are no specific exclusions mentioned in the text, but the application of duties may be subject to conditions outlined in subordinate instruments or departmental by-laws, which may provide further details on the specific goods and their tariff classifications.

Key Provisions

The Customs Tariff (Canadian Preference) (No. 2) 1960 primarily aims to amend the existing Customs Tariff (Canadian Preference) 1934-1959. This is achieved through the amendment of the Schedule to the Principal Act (Section 2), imposing new duties on certain Canadian goods. The changes outlined in the Schedule pertain to specific tariff items, including footwear, rubber goods, and vehicle components. The obligations under this Act fall upon the entities involved in the importation of goods listed in the amended Schedule. Importers and traders need to be aware of the new tariff rates and conditions imposed on goods from Canada. These obligations include ensuring compliance with the new duties and ad valorem percentages specified for different categories of goods. For example, footwear with outersoles of rubber or artificial plastic material now has a different tariff rate, as do various sizes of rubber and leather footwear. Failure to comply with the tariff provisions set out in the Act may result in penalties. While the Act itself does not explicitly state the penalties, breaches of tariff regulations generally attract fines under the Customs Act 1901 and associated regulations. The penalties can vary depending on the nature and extent of the breach, with potential fines reaching into thousands of Australian dollars, as well as possible legal actions to recover unpaid duties. The seriousness of the breach, whether it was deliberate or inadvertent, and the value of the goods involved are among the factors considered when determining the penalty. In conclusion, the Customs Tariff (Canadian Preference) (No. 2) 1960 introduces amendments to the tariff rates for certain Canadian goods, imposing new duties that must be adhered to by importers and traders. Non-compliance with these provisions can lead to financial penalties and other legal consequences, underscoring the importance of understanding and adhering to the requirements of the Act.

Legal classification tags

Area of Law
International Trade Law
Instrument
Act
Concepts
Definitions & Interpretation
Amendment of Existing Legislation
Tariff Adjustments

Interactions

Authorises

All Versions

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.