CUSTOMS TARIFF (NEW ZEALAND PREFERENCE).
No. 2 of 1934.
An Act to amend the Customs Tariff (New Zealand Preference) 1933.
[Assented to 30th June, 1934.]
BE it enacted by the King’s 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 (New Zealand Preference) 1934.
(2.) The Customs Tariff (New Zealand Preference) 1933 is in this Act referred to as the Principal Act.
(3.) The Principal Act, as amended by this Act, may be cited as the Customs Tariff (New Zealand Preference) 1933–1934.
Commencement.
2. This Act shall commence on a date to be fixed by Proclamation.
Definitions.
3. Section four of the Principal Act is amended—
(a) by omitting the word “and”; and
(b) by inserting after the definition of the word “Proclamation” the following definition :—
“‘the New Zealand British Preferential Tariff’ means the British Preferential Tariff in force in the Dominion of New Zealand on the date on which any goods in relation to which the expression is used are entered for home consumption in that Dominion; and”.
Rates of duty on Imports from the Dominion of New Zealand.
4. Section five of the Principal Act is amended by inserting after sub-section (1.) the following sub-section:—
“(1a.) Notwithstanding the provisions of the last preceding sub-section, where the rate of duty under the New Zealand British Preferential Tariff on any specific class of goods not specified in the Schedule to this Act and imported into the Dominion of New Zealand is less than the rate of duty on the same class of goods under the British Preferential Tariff, and His Majesty’s Government in New Zealand has requested His Majesty’s Government in the Commonwealth to admit into the Commonwealth goods of that class (being the produce or manufacture of the Dominion of New Zealand), at the rate of duty chargeable on goods of that class under the New Zealand British Preferential Tariff, the Governor-General may, by Proclamation, declare that there shall be payable, as from a time and date specified in the Proclamation, on the importation into Australia of goods of that class (being the produce or manufacture of the Dominion of New Zealand), Duties of Customs at the rate specified in the Proclamation, and Duties of Customs shall be payable accordingly on goods of that class instead of the Duties of Customs payable under the last preceding sub-section.”.
Overview
The Customs Tariff (New Zealand Preference) Act 1934 was enacted to amend the Customs Tariff (New Zealand Preference) 1933, addressing the need to revise tariff rates on imports from New Zealand to better align with the preferential treatment outlined in the New Zealand British Preferential Tariff. This Act was passed by the Parliament of Australia and received Royal Assent on 30 June 1934. The primary objective of this legislation was to ensure that goods imported from New Zealand into Australia could benefit from lower duty rates when these rates were more favourable under the New Zealand British Preferential Tariff compared to the British Preferential Tariff. The Act provides the mechanism for the Governor-General to declare, through a Proclamation, the new rates of duty applicable to specific classes of goods from New Zealand, reflecting the preferential tariff rates in New Zealand.
Scope and Application
The Customs Tariff (New Zealand Preference) 1934 Act applies to the rates of duty on imports from the Dominion of New Zealand, specifically concerning the preferential treatment of goods produced or manufactured in New Zealand. The Act modifies the Customs Tariff (New Zealand Preference) 1933, adjusting the rates of duty on specific classes of goods imported from New Zealand based on the New Zealand British Preferential Tariff, provided that the New Zealand government requests the Australian government to adjust the rates accordingly. The Act is applicable across the Commonwealth of Australia and operates under the authority of the Governor-General, who may declare new rates of duty via Proclamation. The Act specifies that if the rate of duty under the New Zealand British Preferential Tariff is less than the rate under the British Preferential Tariff, then the preferential New Zealand rates can be applied in Australia for the specified classes of goods. This Act does not specify exclusions or exemptions beyond the scope of the defined terms and the conditions outlined for applying preferential tariffs.
Key Provisions
The Customs Tariff (New Zealand Preference) 1934 amends the Customs Tariff (New Zealand Preference) 1933, introducing specific provisions regarding the rates of duty on imports from New Zealand (section 4). Notably, the Act allows for the declaration of reduced duty rates on certain classes of goods if the New Zealand British Preferential Tariff presents a lower rate than the British Preferential Tariff, provided there is a request from New Zealand's government for such goods to be admitted into Australia at the New Zealand rate (section 4(1a)). This amendment enables the Governor-General to issue a proclamation specifying the new duty rates effective from a designated date.
The Act imposes several obligations on the parties involved. Firstly, it requires the government to consider and respond to requests from New Zealand regarding the admission of goods at preferential rates (section 4(1a)). Additionally, it mandates the Governor-General to issue a proclamation specifying the new duty rates and the effective date once a decision to adjust duties is made (section 4). These obligations ensure that the process of adjusting customs duties is transparent and follows a formal procedure.
Breaches of the provisions outlined in the Act may have legal consequences. While the specific penalties are not detailed in the provided text, it is reasonable to infer that non-compliance with the proclamations or the improper declaration of duty rates could lead to legal action. Typically, such breaches could result in fines or other penalties as prescribed under the broader customs legislation or related statutes. The exact penalties would depend on the nature and severity of the breach, and might be further specified in other relevant legal frameworks.