CUSTOMS TARIFF (FEDERATION OF RHODESIA AND NYASALAND PREFERENCE).
No. 25 of 1960.
An Act relating to Preferential Duties of Customs on certain Goods the Produce or Manufacture of the Federation of Rhodesia and Nyasaland.
[Assented to 26th May, 1960.]
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) 1960.
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 twenty-ninth day of April, One thousand nine hundred and sixty.
Repeal.
3. The Customs Tariff (Federation of Rhodesia and Nyasaland Preference) 1956 and the Customs Tariff (Federation of Rhodesia and Nyasaland Preference) 1958 are repealed.
Incorporation.
4. This Act is incorporated and shall be read as one with the Customs Tariff.
Interpretation.
5.—(1.) In this Act—
“Federation goods” means goods that—
(a) are the produce or manufacture of the Federation;
(b) have been shipped in the Federation for export to Australia; and
(c) are entered for home consumption after the commencement of this Act;
“the Customs Tariff” means the Customs Tariff 1933-1960;
“the Federation” means the Federation of Rhodesia and Nyasaland.
(2.) For the purposes of the definition of “Federation goods” in the last preceding sub-section, goods shipped at the port of Lourenco 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 the 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.
Application of British Preferential Tariff.
6.—(1.) Subject to the next succeeding sub-section, the rate or rates of duty set out in the column headed “British Preferential Tariff” in the Schedule to the Customs Tariff in relation to an item in that Schedule the number of which is specified in column 1 of the Schedule to this Act apply to Federation goods—
(a) that are included in that item; and
(b) where a class of the goods to which the item relates is specified in column 2 of the Schedule to this Act opposite to the number of that item—that are goods of that class.
(2.) Item nineteen in the Schedule to the Customs Tariff shall, in relation to Federation goods, have effect as if each rate of duty set out in relation to that item in the column headed “British Preferential Tariff” in that Schedule were reduced by Nine pence per pound.
THE SCHEDULE Section 6.
Column 1. | Column 2. |
Item No. | Class of Goods. |
16 (a) | |
16 (b)......... | Limejuice: fruit juices |
16 (d) | |
19 | |
54 (d) | |
104 (b) | |
140 (a) | |
224 | |
229 (f) (1) (a)... | Tung oil |
269 (d)........ | Nicotine sulphate spraying preparations |
287(b)........ | Essential oils—bergamot, bitter orange, geranium, jasmine, lemon grass, neroli |
287 (c)........ | Essential oils—citrus, peppermint |
374 (e) | |
422 (c) | |
Overview
The Customs Tariff (Federation of Rhodesia and Nyasaland Preference) Act 1960 was enacted to provide preferential duties of customs on certain goods produced or manufactured in the Federation of Rhodesia and Nyasaland, which aimed to facilitate and encourage trade between Australia and this region. This Act was assented to by Queen Elizabeth II on behalf of the Commonwealth of Australia, indicating its legal authority and significance. The policy objective was to foster economic ties and support the Federation's economic development by granting reduced customs duties on specified goods. The Act repealed previous legislation from 1956 and 1958, consolidating the preferential treatment under one statute and ensuring consistency in the application of the tariff reductions. This legislative measure underscores Australia's commitment to promoting trade relations with the Federation of Rhodesia and Nyasaland through tariff preferences.
Scope and Application
The Customs Tariff (Federation of Rhodesia and Nyasaland Preference) 1960 applies to goods that are produced or manufactured within the Federation of Rhodesia and Nyasaland and are intended for importation into Australia. The Act provides preferential duty rates on specified Federation goods as listed in the Schedule, which are aligned with the British Preferential Tariff rates. This legislation is part of the broader Customs Tariff and is designed to facilitate trade between Australia and the Federation by reducing customs duties on certain goods. The Act came into operation on 29 April 1960 and repealed the previous Customs Tariff (Federation of Rhodesia and Nyasaland Preference) 1956 and 1958 Acts, incorporating their provisions into this new Act. The preferential tariffs are applicable to goods shipped from the Federation or from specified ports in Portuguese East Africa, provided that a certificate of origin is presented to the Collector of Customs. Additionally, certain goods specified in the Schedule, such as lime juice and nicotine sulphate spraying preparations, have their duty rates further reduced by nine pence per pound.
Key Provisions
The Customs Tariff (Federation of Rhodesia and Nyasaland Preference) 1960 (hereafter referred to as the "Act") outlines the preferential duties of customs on certain goods that are the produce or manufacture of the Federation of Rhodesia and Nyasaland. Section 1 establishes the short title of the Act, while Section 2 sets the date of commencement, effective from 9 o'clock in the forenoon on April 29, 1960. Section 3 repeals previous Acts from 1956 and 1958, and Section 4 incorporates this Act with the Customs Tariff. Section 5 provides definitions for key terms, including "Federation goods," which refers to goods produced or manufactured in the Federation that are shipped for export to Australia and entered for home consumption post the Act's commencement.
The Act imposes specific obligations and requirements on the parties involved. Under Section 6, the British Preferential Tariff rates apply to "Federation goods" as outlined in the Schedule, which lists specific items and their corresponding classes. For instance, items such as lime juice, fruit juices, Tung oil, nicotine sulphate spraying preparations, and essential oils have their customs duties reduced under this Act. For particular items, such as Item 19 in the Schedule, the duty rates are further reduced by Nine pence per pound.
Additionally, Section 6(1)(b) stipulates that if a class of goods is specified in the Schedule, the preferential tariff applies only to goods of that specified class. For example, if a class of goods is listed alongside a specific item number, only those goods meeting the specified class criteria will benefit from the preferential rates. The Act also mandates that goods shipped from ports in Portuguese East Africa, like Lourenco Marques or Beira, must be accompanied by a certificate from a Federation customs officer certifying that the goods originate from the Federation.
Breach of the provisions outlined in this Act can lead to various penalties and consequences. While the Act does not explicitly detail specific penalties or consequences for non-compliance, breaches of customs duties and regulations generally can result in civil or criminal penalties under broader customs legislation. Such penalties may include fines, seizure of goods, and potential imprisonment, depending on the severity and intent of the breach. The maximum penalties for such breaches are typically defined in other related customs legislation.