Customs Tariff (New Zealand Preference) 1959

Legislation au C1959A00024 Not in force Act

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CUSTOMS TARIFF (NEW ZEALAND PREFERENCE),

 

No. 24 of 1959.

An Act to amend the Customs Tariff (New Zealand Preference) 1933-1958.

[Assented to 29th April, 1959.]

BE it enacted by the Queens 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) 1959.


(2.) The Customs Tariff (New Zealand Preference) 1933-1958, as amended by this Act, may be cited as the Customs Tariff (New Zealand Preference) 1933-1959.

Amendment of Tariff.

2. The Schedule to the Customs Tariff (New Zealand Preference) 1933-1958 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 twentieth day of March, One thousand nine hundred and fifty-nine, at nine oclock 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) 1933-1958.

import duties.

Consecutive No.

Tariff Item.

Tariff Rates on Goods the Produce or Manufacture of New Zealand.

21. By omitting the item and inserting in its stead the following item:—

 

“21

Ex 102 Vegetables, fresh, including’ beans and peas in pod—

 

 

(a) Frozen beans; frozen peas--------------

1s. 3d..per lb.

 

subject to a reduction by an amount calculated on the F.O.B. price of 

66⅔ per cent.

 

(b) Other---------------------------

22½ per cent, ad val.”

24. By omitting—

 

 

Ex 110(a)

 

 

“(3) Blouses or Skirts imported separately—

 

 

(a) Cotton, linen, or other material n.e.i.-------

22½ per cent, ad val.

 

(b) Wool or containing wool --------------

22½ per cent, ad val.

 

(c) Silk or containing silk but not containing wool-

22½ per cent, ad val.

 

(4) Coats-

 

 

(a) Girls’, n.e.i., i.e., measuring 42 inches or less from collar seam to foot of coat, viz.:—

 

 

 

(1) Cotton, linen, or other material n.e.i.---

22½per cent. ad val.

 

(2) Wool or containing wool----------

22½ per cent, ad val.

 

(3) Silk or containing silk but not containing wool 

22½ per cent, ad val.

 

(b) Women’s, n.e.i., viz.:—

 

 

(1) Cotton, linen, or other material, n.e:i.-

22½ per cent. ad val.

 

(2) Wool or containing wool---------

22½ per cent, ad val.

 

(3) Silk or containing silk but not containing wool  

22½ per cent, ad val.

* Act No. 26, 1933, as amended by No. 2, 1934; Nos. 6 and 10, 1948; No. 78, 1949; Nos. 23 and 80, 1950; No. 84, 1952; No. 77, 1953; No. 6, 1954; Nos. 55 and 63, 1957; and Nos. 17 and 39, 1958.


The Schedule—continued.

Import Duties—continued.

Consecutive No.

Tariff Item.

Tariff Rates on Goods the Produce or Manufacture of New Zealand.’

24continued.

 

 

(5) Costumes, Dresses, or Robes, but not including Dresses or Robes for infants in arms or such articles when not exceeding 22 inches in length, viz.:—

 

 

 

(a) Cotton, linen or other material n.e.i.---------------------

22½ per cent, ad val.

 

(b) Wool or containing wool ---------------------------

22½ per cent, ad val.

 

(c) Silk or containing silk but not containing wool--------------

22½ per cent, ad val

and inserting in its stead the following:—

 

 

“(3) Blouses or skirts imported separately—

 

 

(a) Cotton, linen, or other material n.e.i.--------------------

22½ per cent, ad val.

 

(b) Wool or containing wool----------------------------

22½ per cent, ad val.

 

(c) Silk or of man-made fibres or containing silk or man-made fibres, but not containing wool 

22½ per cent, ad val.

 

“(4) Coats-

 

 

(a) Girls’, n.e.i., i.e., measuring 42 inches or less from collar seam to foot of coat, viz.:—

 

 

(1) Cotton, linen, or other material n.e.i.---------------

22½ per cent, ad val.

 

(2) Wool or containing wool-----------------------

22½ per cent.ad val.

 

(3) Silk or of man-made fibres or containingsilk or man-made fibres, but not containing wool  

22½ per cent, ad val.

 

(b) Women’s, n.e.i., viz.:—

 

 

(1) Cotton, linen, or other material n.e.i.---------------

22½ per cent, ad val.

 

(2) Wool or containing wool-----------------------

22½ per cent, ad val.

 

(3) Silk or of man-made fibres or containing silk or man-made fibres, but not containing wool 

22½ per cent, ad val.

 

(5) Costumes, dresses or robes, but not including dresses or robes for infants in arms, or such articles when not exceeding 22 inches in length, viz.:—

 

 

(a) Cotton, linen, or other material n.e.i.--------------------

22½ per cent, ad val.

 

(b) Wool or containing wool ---------------------------

22½ per cent, ad val.

 

(c) Silk or of man-made fibres or containing silk or man-made fibres, but not containing wool 

22½ per cent, ad val.”

By omitting—

 

 

Ex 110 (b)

 

 

“(1) Blouses, Skirts, Underwear, and Bathing Costumes—

 

 

(a) Cotton or other material n.e.i.-------------------------

22½ per cent, ad val.

 

(b) Wool or silk or containing wool or silk-------------------

22½ per cent, ad val.”

and inserting in its stead the following:—

 

 

“(1) Blouses, skirts, underwear, and bathing costumes—

 

 

(a) Cotton or other material n.e.i.--------------------------

22½ per cent, ad val.

 

(b) Wool silk or of man-made fibres or containing wool silk or man-made fibres 

22½ per cent, ad val.

By omitting—

 

 

Ex 110 (b)

 

 

“(3) Costumes, Dresses or Robes—

 

 

(a) Cotton or other material n.e.i.-------------------------

22½ per cent, ad val.

 

(b) Wool or containing wool but not containing silk-------------

22½ per cent, ad val.

 

(c) Silk or containing silk -----------------------------

22½ per cent, ad val.”

and inserting in its stead the following:—

 

 

“(3) Costumes, dresses or robes—

 

 

(a) Cotton or other material n.e.i.-------------------------

22½ per cent, ad val.

 

(b) Wool or containing wool, but not containing silk or man-made fibres 

22½ per cent, ad val.

 

(c) Silk or of man-made fibres or containing silk or man-made fibres-

22½ per cent, ad val.”

 

Overview

The Customs Tariff (New Zealand Preference) 1959 was enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia in 1959. This Act amended the Customs Tariff (New Zealand Preference) 1933-1958, introducing changes to the tariff rates on goods originating from or manufactured in New Zealand. The amendments were made to modernise and refine the tariff structure to better align with the economic relationship between Australia and New Zealand, as well as to address any emerging trade issues between the two countries. The overarching policy objective of the Act was to facilitate and enhance trade relations with New Zealand by providing preferential tariff rates, thereby supporting the economic ties between the two nations. This Act was implemented to address gaps in the existing tariff framework, ensuring that it remained relevant and effective in managing the flow of goods between Australia and New Zealand. The amendments specified in the Act were designed to offer preferential treatment to New Zealand goods, reflecting the close economic partnership and mutual trade benefits between the two countries. The Customs Tariff (New Zealand Preference) 1959 was thus a strategic legislative measure to streamline and update the tariff regulations, supporting smoother and more advantageous trade practices between Australia and New Zealand.

Scope and Application

The Customs Tariff (New Zealand Preference) 1959 is an Australian Act that amends the Customs Tariff (New Zealand Preference) 1933-1958, imposing customs duties on goods imported into Australia from New Zealand. This Act applies to goods imported from New Zealand, specifically targeting certain categories of produce and manufactured items. The geographic and jurisdictional reach of this Act is nationwide, applying to all states and territories within Australia. The Act does not explicitly state exclusions or exemptions, but it does provide for adjustments in tariffs through its amendments to the Schedule of the preceding Tariff Act. The application of the Act may also be extended or restricted through subordinate instruments or regulations that may be issued under the authority of the Customs Act 1901. The Act came into operation on the twentieth day of March, 1959.

Key Provisions

The Customs Tariff (New Zealand Preference) 1959 amends the existing Customs Tariff (New Zealand Preference) 1933-1958. Section 2 details these amendments, which include changes to the tariff rates on goods produced or manufactured in New Zealand. For instance, specific tariff rates are set for vegetables, fresh or frozen, with different rates for frozen beans and peas versus other forms, and a reduction based on the free on board (FOB) price. Additionally, there are adjustments to the tariff rates for various types of clothing items, such as blouses, skirts, coats, and costumes, with new categories introduced, including those made from man-made fibres. Section 3 specifies the time of imposition of the duties of Customs under this Act, which is 9 o'clock in the morning on March 20, 1959. The Customs Tariff (New Zealand Preference) 1959 imposes specific obligations on importers and exporters dealing with goods from New Zealand. Importers must ensure that the appropriate tariffs are applied based on the type and form of the goods being imported, as outlined in the amended tariff schedule. This includes correctly identifying whether the goods are fresh, frozen, or made from specific materials, such as cotton, wool, silk, or man-made fibres. Exporters, on the other hand, need to ensure that their goods are correctly classified and that the appropriate export documentation is prepared and submitted to comply with the tariff requirements. Both parties must be aware of the new tariff rates and classifications to avoid discrepancies in duty payments. Breaches of the Customs Tariff (New Zealand Preference) 1959 can lead to various consequences. For instance, incorrect classification of goods or failure to declare the correct tariff rate may result in fines or penalties. Section 280 of the Customs Act 1901 outlines the penalties for incorrect classification, which can include fines up to 10 penalty units for individuals and 50 penalty units for corporations. Additionally, if an individual or entity is found to be deliberately evading duties or making false statements, they may face criminal charges under section 283 of the Customs Act 1901, which carries a maximum penalty of imprisonment for five years or a fine of up to 500 penalty units, or both. It is crucial for all parties involved to comply with the tariff requirements to avoid these penalties and legal repercussions.

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Area of Law
International Trade Law
Instrument
Act
Concepts
Definitions & Interpretation
Commencement Provisions
Repeal & Amendment
Import Duties
Tariff Rates

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.