CUSTOMS TARIFF (NEW ZEALAND PREFERENCE).
No. 84 of 1952.
An Act to amend the Customs Tariff (New Zealand Preference). 1933–1950.
[Assented to 6th November, 1952.]
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 and citation.
1.—(1.) This Act may be cited as the Customs Tariff (New Zealand Preference) 1952.
(2.) The Customs Tariff (New Zealand Preference) 1933–1950, as amended by this Act, may be cited as the Customs Tariff (New Zealand Preference) 1933–1952.
Amendment of Tariff.
2. The Schedule to the Customs Tariff (New Zealand Preference) 1933–1950 is amended as set out in the Schedule to this Act and duties of Customs are imposed in accordance with the first-mentioned Schedule as amended by the last-mentioned Schedule.
Time of imposition of duties.
3. The time of the imposition of the duties of Customs imposed by this Act is the twenty-seventh day of September, One thousand nine hundred and fifty-one, 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.
—
Amendments of the Schedule to the Customs Tariff (New Zealand Preference) 1933–1950.
Consecutive No. | Tariff Item. | Tariff Rates on Goods the Produce or Manufacture of New Zealand. |
24 | By omitting from the particulars specified opposite Consecutive No. 24. the following:— | |
| “(c) Corsets----------------------------- | 17 ½ per cent. ad val.” |
| and inserting in its stead the following:— | |
| “(c) Corsets, including combined garments of which corsets form a part | 17 ½ per cent. ad val.” |
64 | By omitting the whole item and inserting in its stead the following item:— | |
| “64. Ex 177 (a) (2) Locomotives, other than locomotives operated by electrical storage batteries | 17 ½ per cent. ad val.” |
66 | By omitting the whole item. | |
100 | By omitting the whole item. | |
Overview
The Customs Tariff (New Zealand Preference) Act 1952 was enacted to amend the existing Customs Tariff that provided preferential treatment to goods originating from New Zealand. This Act was introduced by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, and it sought to address the need for updating tariff rates on certain goods from New Zealand. The primary policy objective was to adjust and refine the duties on specific items to better align with the economic and trade relationship between Australia and New Zealand. This Act amended the Customs Tariff (New Zealand Preference) 1933–1950, effectively updating the tariff rates and the imposition of customs duties on goods from New Zealand, with the amendments coming into operation from September 1951.
Scope and Application
The Customs Tariff (New Zealand Preference) 1952 Act amends the Customs Tariff (New Zealand Preference) 1933–1950 to update the tariff rates applicable to goods produced or manufactured in New Zealand imported into Australia. This Act applies to the Commonwealth of Australia and governs the imposition of customs duties on specific goods originating from New Zealand. It affects various industries and entities involved in the import and export of these goods. The Act imposes duties on certain tariff items, including corsets and locomotives, with the specified percentage of the ad valorem rate. The amendment is effective from the twenty-seventh day of September 1951, as stipulated in the Act. The scope of the legislation is limited to the specified tariff items, and any changes to its application or additional exclusions would require further amendments or subordinate instruments.
Key Provisions
The Customs Tariff (New Zealand Preference) 1952 (C1952A00084) primarily serves to amend the existing Customs Tariff (New Zealand Preference) 1933–1950, introducing specific changes to tariff rates on goods produced or manufactured in New Zealand. Section 2 of the Act details these amendments through its Schedule. For instance, the tariff on corsets, as previously outlined under Consecutive No. 24, is modified to include "combined garments of which corsets form a part," while the previous tariff on locomotives is adjusted by inserting a new item under Consecutive No. 64, imposing a tariff rate of 17 ½ per cent ad valorem. Certain tariff items are omitted altogether, such as those listed under Consecutive Nos. 66 and 100.
The Act imposes clear obligations on parties involved in the importation and exportation of goods between Australia and New Zealand. Importers and exporters must comply with the amended tariff rates as stipulated in the Schedule. Specifically, they must ensure that the correct duties are calculated and paid on goods specified under the new tariff items. This includes accurate classification of goods to determine the applicable tariff rate, and adherence to the prescribed duty amounts for goods such as corsets and locomotives.
Failure to comply with the provisions of this Act can result in civil and criminal penalties. While the Act does not specify the exact penalties for breaches, under Australian law, non-compliance with customs duties can lead to significant financial penalties and legal consequences. For example, deliberate underpayment of duties may be considered an offence, potentially resulting in fines or even imprisonment. The severity of the penalties can vary depending on the circumstances and the extent of the non-compliance. Additionally, persistent breaches may lead to stricter enforcement actions by the Australian Customs and Border Protection Service.