CUSTOMS TARIFF (NEW ZEALAND PREFERENCE).
No. 23 of 1950.
An Act to amend the Customs Tariff (New Zealand Preference) 1933–1949.
[Assented to 11th November, 1950.]
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) 1950.
(2.) The Customs Tariff (New Zealand Preference) 1933–1949, as amended by this Act, may be cited as the Customs Tariff (New Zealand Preference) 1933–1950.
Amendment of Tariff.
2. The Schedule to the Customs Tariff (New Zealand Preference) 1933–1949 is amended as set out in the Schedule to this Act and duties of Customs are hereby imposed in accordance with the first-mentioned Schedule as amended by the last-mentioned Schedule.
Time for imposition of duties.
3. The time for the imposition of the duties of Customs imposed by this Act is the twelfth day of May, One thousand nine hundred and fifty, at nine o’clock in the forenoon, reckoned according to standard time in the Australian Capital Territory, and this Act shall be deemed to have come into operation at that time.
THE SCHEDULE. Section 2.
——
Amendment of the Schedule to the Customs Tariff (New Zealand Preference) 1933–1949.
Consecutive No. | Tariff Item. | Tariff Rates on Goods the Produce or Manufacture of New Zealand. |
By inserting, after the particulars specified opposite Consecutive No. 79, the following:— | |
“79a | 208 (m). Tinned steel milk transport cans having a capacity of not less than 2 gallons but not exceeding a capacity of 15 gallons | 20 per cent. ad val.” |
* Act No. 20, 1933, as amended by No. 2, 1934; Nos. 6 and 10, 1948; and No. 78, 1949.
Overview
The Customs Tariff (New Zealand Preference) 1950 was enacted to amend the existing Customs Tariff (New Zealand Preference) 1933–1949. This Act was introduced to address the need to update the tariff rates on goods originating from New Zealand in response to changes in trade dynamics and economic conditions. It was enacted by the Commonwealth of Australia's Parliament, with a clear policy objective of updating and maintaining preferential tariff rates to foster and strengthen economic ties between Australia and New Zealand. The Act ensures that the customs duties imposed on certain goods are adjusted to reflect the current trade environment and to provide continued preference for goods from New Zealand within the Australian market.
Scope and Application
The Customs Tariff (New Zealand Preference) 1950 Act pertains to the amendment of the Customs Tariff (New Zealand Preference) 1933–1949, specifically modifying the tariff rates on goods produced or manufactured in New Zealand. This Act applies to the goods listed in the amended schedule, particularly those specified in the new Tariff Item 79a, which includes tinned steel milk transport cans with a capacity between 2 and 15 gallons. The Act imposes customs duties on these goods in line with the revised tariff rates. The geographic and jurisdictional reach of this Act is within the Commonwealth of Australia, affecting imports into Australia from New Zealand. The Act came into operation on 12 May 1950, and the amended tariff rates are effective from this date. Any subsequent modifications or detailed specifications regarding the application and implementation of these tariffs may be defined through subordinate instruments.
Key Provisions
The Customs Tariff (New Zealand Preference) 1950 primarily amends the existing Customs Tariff to include new tariff rates for specific goods originating from New Zealand. Section 2 of the Act sets out the amendments to the Customs Tariff (New Zealand Preference) 1933–1949, introducing new tariff rates for tinned steel milk transport cans with a capacity between 2 and 15 gallons. This amendment is detailed in the Schedule to the Act, which specifies the new tariff rate of 20 per cent ad valorem for these cans.
The Act imposes obligations on parties involved in the import and export of goods covered by the amended tariff. Importers, exporters, and other relevant parties must comply with the new tariff rates outlined in the Schedule. This includes accurately declaring the nature and value of the goods for customs purposes to ensure the correct duty is applied. Additionally, the Act mandates that the new tariffs are to be imposed from the specified date and time, which is the twelfth day of May 1950 at nine o’clock in the forenoon according to standard time in the Australian Capital Territory.
Failure to comply with the provisions of this Act may result in legal consequences. While the Act does not explicitly detail offences, penalties, or specific civil or criminal consequences for breach, it is likely that non-compliance with customs duties and tariff regulations could lead to fines, penalties, or other enforcement actions as per the Customs Act 1901 and related regulations. The penalties for such breaches can vary but may include financial penalties and, in serious cases, legal action against the offending parties.