Customs Tariff
(New Zealand Preference)
No. 9 of 1965
An Act to amend the Customs Tariff (New Zealand Preference) 1933-1964.
[Assented to 4 May, 1965]
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) 1965.
(2.) The Customs Tariff (New Zealand Preference) 1933-1964 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) 1933-1965.
Commencement.
2. This Act shall be deemed to have come into operation on the tenth day of November, One thousand nine hundred and sixty-four.
Amendment of Tariff in accordance with Schedule.
3. The Schedule to the Principal Act is amended as set out in the Schedule to this Act and duties of Customs are imposed in accordance with the Schedule to the Principal Act as so amended.
THE SCHEDULE Section 3.
—
Amendment of the Schedule to the Principal Act
Consecutive No. | Tariff Item. | Tariff Rates on Goods the Produce or Manufacture of New Zealand. |
7. By omitting the item and inserting in its stead the following item:— | |
“7 | Fruits and vegetables to which sub-item (a) or sub-item (e) of Item 54 in the Schedule to the Customs Tariff 1933-1964, or that Act as amended from time to time, or as proposed to be amended from time to time by a Customs Tariff alteration proposed in the Parliament, applies | 30 per cent. ad val. and, in addition, when preserved in spirituous liquid, 30s. per gallon of the spirituous liquid |
| Petit pois and mushrooms to which sub-item (c) of Item 54 in the Schedule to the Customs Tariff 1933-1964, or that Act as amended from time to time, or as proposed to be amended from time to time by a Customs Tariff alteration proposed in the Parliament, applies | 30 per cent. ad val. |
| 56 (d) Ginger, in brine, syrup or other liquid, in vessels not exceeding 10 gallons | 30 per cent. ad val.” |
Overview
The Customs Tariff (New Zealand Preference) 1965, enacted by the Queen's Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, was introduced to amend the existing Customs Tariff (New Zealand Preference) 1933-1964, thereby creating the Customs Tariff (New Zealand Preference) 1933-1965. The primary objective of this Act is to revise the tariff rates on goods originating from or manufactured in New Zealand, ensuring alignment with the economic and trade relations between Australia and New Zealand. This legislation was enacted to address the need for updated tariff regulations in response to changing trade dynamics and economic conditions, ensuring that the tariffs accurately reflect the current status of trade preferences and obligations between the two countries.
Scope and Application
The Customs Tariff (New Zealand Preference) 1965 Act pertains to the amendment of the Customs Tariff (New Zealand Preference) 1933-1964, establishing specific tariff rates for goods originating from or manufactured in New Zealand. This Act applies to the entities involved in the importation and exportation of these goods, particularly those subject to customs duties as outlined in the amended tariff schedule. The scope of the Act is geographically focused on Australia, as it modifies the customs tariffs within the Commonwealth jurisdiction. Notably, this Act does not explicitly state any exclusions, exemptions, or thresholds but rather provides detailed amendments to existing tariff rates for certain goods. The application and enforcement of these tariff changes may be further delineated or expanded upon through subordinate instruments or regulations that complement the primary Act.
Key Provisions
The Customs Tariff (New Zealand Preference) 1965 amends the existing Customs Tariff (New Zealand Preference) 1933-1964, which is referred to as the Principal Act. The 1965 Act introduces changes to the tariff rates for goods produced or manufactured in New Zealand. Section 3 of the 1965 Act amends the Schedule of the Principal Act to adjust the duties on specific items. For example, the tariff rate for fruits and vegetables, as well as petit pois and mushrooms, is set at 30 per cent ad valorem. Additionally, a supplementary charge of 30 shillings per gallon of spirituous liquid is imposed when these items are preserved in spirituous liquid. Another specific item affected is ginger preserved in brine, syrup, or other liquid in vessels not exceeding 10 gallons, which is also subject to a 30 per cent ad valorem tariff.
The 1965 Act imposes specific obligations on entities importing goods into Australia from New Zealand. Importers must ensure that the appropriate tariff rates are applied to the goods as outlined in the amended Schedule. This involves correctly identifying the goods based on the descriptions provided and calculating the applicable duties. The duty rates must be adhered to, and any additional charges, such as those for preservation in spirituous liquid, must be calculated and paid. Compliance with these tariff regulations is crucial for importers to avoid any legal repercussions and ensure smooth processing of their goods through Australian customs.
Failure to comply with the tariff regulations set out in the Customs Tariff (New Zealand Preference) 1965 can lead to significant consequences. The Act does not explicitly outline specific offences or penalties, but breaches of tariff regulations can generally result in civil or criminal penalties under broader customs legislation. Civil penalties may include fines and the potential confiscation of goods. Criminal penalties could involve fines and imprisonment, depending on the severity and intent behind the breach. Importers are therefore advised to meticulously adhere to the tariff provisions to avoid any legal or financial repercussions.