CUSTOMS TARIFF (FEDERATION OF RHODESIA AND NYASALAND PREFERENCE).
No. 61 of 1956.
An Act relating to Duties of Customs on Goods the Produce or Manufacture of the Federation of Rhodesia and Nyasaland.
[Assented to 13th September, 1956.]
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.
1. This Act may be cited as the Customs Tariff (Federation of Rhodesia and Nyasaland Preference) 1956.
Commencement.
2. This Act shall be deemed to have come into operation at nine o’clock in the forenoon, reckoned according to standard time in the Australian Capital Territory, on the sixth day of July, One thousand nine hundred and fifty-five.
Repeal.
3. The Customs Tariff (Southern Rhodesian Preference) 1941 and the Customs Tariff (Southern Rhodesian Preference) 1948 are repealed.
Incorporation of Customs Act.
4. The Customs Act 1901–1954 is incorporated and shall be read as one with this Act.
Interpretation.
5.—(1.) In this Act—
“the Customs Tariff” means the Customs Tariff 1933–1954, and includes that Act as amended from time to time or as proposed to be amended from time to time by a Customs Tariff alteration proposed in the Parliament;
“the Federation” means the Federation of Rhodesia and Nyasaland;
“the Schedule” means the Schedule to this Act.
(2.) A reference to the British Preferential Tariff in Column 3 of the Schedule shall, in respect of goods in relation to which the expression is used, be read as a reference to the rate of duty which, under section eight of the Customs Tariff, applies to goods of that kind which are the produce or manufacture of the United Kingdom.
Imposition of duties.
6.—(1.) Duties of Customs are imposed on goods described in Column 2 of the Schedule which—
(a) are the produce or manufacture of the Federation; and
(b) have been shipped in the Federation for export to Australia.
(2.) The rate of duty imposed on goods by the last preceding sub-section is the rate specified in Column 3 of the Schedule opposite to the description of the goods set out in Column 2 of the Schedule.
(3.) For the purposes of sub-section (1.) of this section, goods shipped at the port of Lourenço Marques or the port of Beira in Portuguese East Africa for export to Australia shall be deemed to have been shipped in the Federation for export to Australia if there is produced to a Collector a certificate in writing signed by an officer of Customs in the service of the Government of the Federation certifying that the country of origin of the goods is the Federation.
Duties imposed under this Act to be in lieu of duties under Customs Tariff.
7. The duties of Customs imposed on goods under this Act are in lieu of the duties of Customs imposed on those goods under the Customs Tariff.
Application of duties.
8. The duties of Customs imposed under this Act shall be charged, collected and paid to the use of the Queen for the purposes of the Commonwealth on all goods subject to those duties which are imported into Australia after the commencement of this Act or have been imported into Australia before, and are not entered for home consumption until after, the commencement of this Act.
THE SCHEDULE. Section 6.
——
Column 1. | Column 2. | Column 3. |
Item No. | Description of Goods. | Rate. |
1 | Limejuice, and fruit juices, to which sub-item | British Preferential Tariff |
| (b) of Item 16 in the Schedule to the Customs Tariff applies | |
2 | Tobacco to which Item 19 in the Schedule to the Customs Tariff applies | British Preferential Tariff less 9d. per pound |
3 | Beeswax............................. | British Preferential Tariff |
4 | Tung oil, in vessels exceeding one gallon....... | British Preferential Tariff |
5 | Citrus oils to which sub-item (b) or sub-item (c) of Item 287 in the Schedule to the Customs Tariff applies | British Preferential Tariff |
6 | Crude asbestos.......................... | British Preferential Tariff |
7 | Chrome ore (chromite).................... | British Preferential Tariff |
Overview
The Customs Tariff (Federation of Rhodesia and Nyasaland Preference) 1956 was enacted to establish a preferential tariff for goods originating from the Federation of Rhodesia and Nyasaland, with the aim of facilitating trade between this region and Australia. This Act was assented to on 13th September 1956 by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia. The primary purpose of this legislation was to replace the existing preferential duties for Southern Rhodesia with broader preferences for the Federation, thereby promoting economic integration and preferential trade relations. The Customs Tariff (Southern Rhodesian Preference) 1941 and 1948 were repealed in the process. This Act incorporates the Customs Act 1901–1954 and outlines the imposition of specific duties on goods listed in the Schedule, which are the produce or manufacture of the Federation and shipped for export to Australia. The policy objective is to charge these preferential duties in lieu of the standard duties under the Customs Tariff, ensuring that the benefits of this preferential treatment are passed on to the importing party.
Scope and Application
The Customs Tariff (Federation of Rhodesia and Nyasaland Preference) 1956 applies to goods described in the Schedule of the Act that are the produce or manufacture of the Federation of Rhodesia and Nyasaland and have been shipped for export to Australia. The Act imposes customs duties on these goods, which are specified in Column 2 of the Schedule, with the rates of duty listed in Column 3, often referencing the British Preferential Tariff. These duties replace those imposed under the Customs Tariff, and the Act is in force for all goods imported into Australia after the Act's commencement, as well as for goods imported before the commencement but not entered for home consumption until after. The Act is applicable on a national level throughout Australia, and its provisions are integrated with the Customs Act 1901–1954. It does not specify exclusions or exemptions beyond those listed in the Schedule, and its application is not extended or restricted through subordinate instruments.
Key Provisions
The Customs Tariff (Federation of Rhodesia and Nyasaland Preference) 1956 (Act) establishes a preferential tariff regime for goods that are the produce or manufacture of the Federation of Rhodesia and Nyasaland (referred to as "the Federation") when exported to Australia. The Act (sections 6 and 8) specifies that certain goods listed in Column 2 of the Schedule will be subject to customs duties at the rates listed in Column 3 when they are imported into Australia. These rates are typically lower than the rates set out in the Customs Tariff, as indicated by references to the "British Preferential Tariff." This preferential treatment applies to goods that have been shipped from the Federation or from the ports of Lourenço Marques or Beira in Portuguese East Africa, provided a certificate of origin is produced.
The Act imposes obligations on importers, customs officers, and the government of Australia. Importers of the specified goods must ensure that the appropriate customs duties are paid according to the rates set out in the Schedule. Customs officers are tasked with verifying the origin of the goods and ensuring that the correct duties are charged. The government of Australia, through the Department of Customs, is responsible for the administration and enforcement of the duties as outlined in the Act. The incorporation of the Customs Act 1901–1954 (section 4) ensures that the procedures and regulations governing the administration of customs duties are applied uniformly.
The Act does not explicitly state penalties for non-compliance with the customs duties imposed, but breaches of customs laws generally attract penalties under the Customs Act 1901–1954. The maximum penalties for offences under the Customs Act can include fines and imprisonment, with the exact penalties depending on the nature and severity of the offence. For example, fraudulent declarations or attempts to evade duty can result in significant penalties. It is important for parties involved in the importation of goods to comply with the requirements of the Act to avoid these potential consequences.