Customs Tariff (New Zealand Preference) 1928

Overview

The Customs Tariff (New Zealand Preference) Act 1928 was enacted to address the need for preferential tariff rates on goods produced or manufactured in the Dominion of New Zealand and imported into Australia. This Act was assented to by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia on 22nd June, 1928, and it specifically targeted the imposition of a reduced duty on butter and cheese from New Zealand. The policy objective of this legislation was to foster closer economic ties and trade relations between Australia and New Zealand by offering tariff preferences to New Zealand products. The Act was intended to provide preferential treatment in terms of customs duties for certain goods, thus encouraging trade and economic cooperation between the two nations.

Scope and Application

The Customs Tariff (New Zealand Preference) 1928 applies to goods, specifically butter and cheese, that are the produce or manufacture of the Dominion of New Zealand. The Act imposes a duty of Customs at a reduced rate of sixpence per pound on these products when they are imported directly from New Zealand into Australia, either after the specified date or if imported before that date but entered for home consumption thereafter. This Act is relevant to entities engaged in the importation of these goods, and it extends to transactions involving the specified products from the designated date onwards. Geographically, the Act applies within the jurisdiction of the Commonwealth of Australia, providing preferential treatment to New Zealand goods. There are no stated exclusions or exemptions within the text, and the Act's application is not extended or restricted through subordinate instruments.

Key Provisions

The Customs Tariff (New Zealand Preference) 1928 Act, as its name suggests, outlines specific duties of customs on goods that are the produce or manufacture of New Zealand. The Act, which received royal assent on 22nd June 1928, specifies that from the fifteenth day of June 1928, a duty of sixpence per pound will be imposed on butter and cheese imported from New Zealand (section 2). This rate is to be charged, collected, and paid to the King for the purposes of the Commonwealth. The Act imposes clear obligations on the parties involved, specifically those importing butter and cheese from New Zealand. Importers are required to pay the specified duty of sixpence per pound on these products if they are produced or manufactured in New Zealand and are imported directly from there, either after the specified date or if imported before the date but entered for home consumption after it (section 2). This duty must be paid to the King for Commonwealth purposes. Failure to comply with the requirements set forth in the Act may result in various civil or criminal consequences. Although the Act does not explicitly state penalties, under Australian law, non-compliance with customs duties can lead to fines, seizure of goods, and potential prosecution. The exact penalties would be determined by the applicable customs legislation and the specific circumstances of the breach.