Customs Tariff (Exchange Adjustment) Act 1939

Overview

The Customs Tariff (Exchange Adjustment) Act 1939 was enacted to amend the Customs Tariff (Exchange Adjustment) Act 1933–1938. It was assented to on 20th May, 1939, by the King's Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia. This Act aimed to further vary certain duties of Customs, excluding those specifically mentioned, in line with the adjustments set forth in the earlier Act. The policy objective was to respond to economic fluctuations by adjusting customs duties to reflect changes in exchange rates, thereby maintaining the competitiveness of Australian industries. The Customs Tariff (Exchange Adjustment) Act 1939 amended the Schedule to the Customs Tariff (Exchange Adjustment) Act 1933–1938, detailing specific omissions and insertions to reflect the new adjustments. This legislative amendment was intended to provide a structured response to the economic challenges of the time, ensuring that the customs duties were aligned with the prevailing economic conditions.

Scope and Application

The Customs Tariff (Exchange Adjustment) Act 1939 applies to all duties of Customs in Australia, except for primage duty and those imposed by the Customs Tariff (Industries Preservation) Act 1921–1936 or any subsequent amending or substituting Act. It extends to all goods specified in the Schedule to the Customs Tariff (Exchange Adjustment) Act 1933–1938, as amended by this Act, or covered by the Customs Tariff Items so specified. This Act has a national jurisdictional reach as it is a Commonwealth Act. The Act further varies duties on specified goods as provided by the Customs Tariff (Exchange Adjustment) Act 1933–1938, effective from 8 December 1938. The application of the Act can be extended or restricted through subordinate instruments, which are not explicitly detailed within the primary text of the Act.

Key Provisions

The Customs Tariff (Exchange Adjustment) Act 1939 (section 1) serves to amend the existing Customs Tariff (Exchange Adjustment) Act 1933–1938, with the updated version now being referred to as the Customs Tariff (Exchange Adjustment) Act 1933–1939. The primary amendment introduced by this Act, detailed in section 2, involves altering the Schedule of the 1933–1938 Act. This amendment adjusts the duties of Customs, excluding certain duties such as primage duty and those imposed under the Customs Tariff (Industries Preservation) Act 1921–1936 or any subsequent amending or replacement Acts. The changes are specifically outlined in the Schedule to this Act and apply to goods listed in the amended Schedule or those covered by the specified Customs Tariff Items, effective from December 8, 1938. The Act imposes a clear set of obligations on the relevant parties, mandating the adjustment of duties as per the outlined amendments. This includes ensuring that all duties, apart from the specified exclusions, are varied in accordance with the provisions of the Customs Tariff (Exchange Adjustment) Act 1933–1938. The amendments are to be implemented as per the manner prescribed in the last-mentioned Act, with the changes taking effect immediately upon the Act's commencement on the specified date and time. In terms of legal consequences, the Act does not explicitly detail offences, penalties, or civil/criminal consequences for non-compliance. However, it is understood that failure to adhere to the mandated adjustments and variations of duties could lead to legal repercussions under the broader framework of Australian customs legislation. The penalties for non-compliance with customs duties and regulations are typically enforced under other related Acts, which could include fines and potential imprisonment depending on the severity and intent of the breach.