CUSTOMS TARIFF (NEW ZEALAND PREFERENCE) (No. 1).
No. 24 of 1961.
An Act to amend the Customs Tariff (New Zealand Preference) 1933-1960.
[Assented to 19th May, 1961.]
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) (No. 1) 1961.
(2.) The Customs Tariff (New Zealand Preference) 1933–1960 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) 1933–1961.
Commencement.
2. Except as otherwise provided in this Act, this Act shall come into operation on the day on which it receives the Royal Assent.
Amendment of Tariff in accordance with First Schedule.
3.—(1.) The Schedule to the Principal Act is amended as set out in the First Schedule to this Act and duties of Customs are imposed in accordance with the Schedule to the Principal Act as so amended.
(2.) This section shall be deemed to have come into operation on the seventeenth day of March, One thousand nine hundred and sixty-one.
Amendment of Tariff in accordance with Second Schedule.
4.—(1.) The Schedule to the Principal Act as amended by the last preceding section is further amended as set out in the Second Schedule to this Act and duties of Customs are imposed in accordance with the Schedule to the Principal Act as so amended and as so further amended.
(2.) This section shall be deemed to have come into operation on the nineteenth day of April, One thousand nine hundred and sixty-one.
THE SCHEDULES.
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FIRST SCHEDULE. Section 3.
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Amendment of the Schedule to the Principal Act.
Item 94 is amended by omitting the following words and figures:—
“(g) Timber, undressed, viz.:—
Douglas Fir (Pseudotsuga Douglasii) in sizes 12 inches x 6 inches (or its equivalent) and over, for use underground for mining purposes Free”
SECOND SCHEDULE. Section 4.
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Amendment of the Schedule to the Principal Act as amended by Section Three of this Act.
Consecutive No. | Tariff Item. | Tariff Rates on Goods the Produce or Manufacture of New Zealand. |
88. By omitting the item and inserting in its stead the following item:— |
“88 | 255 (a) Glue in dry form----------------------- | 17½ per cent, ad val. or 5d. per lb., whichever rate returns the higher duty. |
| 255 (c) Gelatine— (1) Coloured gelatine sheets of the type used for window displays and for lighting effects; gelatine dust of the type used in the manufacture of ladies’ evening shoes | Free |
| (2) Other— (a) Edible---------------------- | 17½ per cent, ad val. or l0d. per lb., whichever rate returns the higher duty. And, in addition, on such goods which were not in direct transit to Australia on or before 14th March, 1961, a temporary duty of 6d. per lb. |
| (b) Other----------------------- | 17½ per cent, ad val. or l0d. per lb., whichever rate returns the higher duty.” |
Overview
The Customs Tariff (New Zealand Preference) (No. 1) Act 1961 was enacted to amend the Customs Tariff (New Zealand Preference) 1933-1960, aiming to refine the preferential tariff treatment provided to goods originating from New Zealand. This Act was passed by the Queen's Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, and it came into operation on the day it received Royal Assent. The primary objective of this legislation was to adjust tariff rates and customs duties in line with trade agreements and economic considerations relevant to the preferential trade relationship between Australia and New Zealand. The Act introduced amendments to specific tariff items, including changes to the duty on certain types of timber and glue, aiming to provide clarity and precision in the application of preferential tariffs.
Scope and Application
The Customs Tariff (New Zealand Preference) (No. 1) 1961 Act amends the Customs Tariff (New Zealand Preference) 1933-1960, introducing specific duty rates and conditions for certain goods originating from New Zealand. The Act applies to goods imported into Australia from New Zealand and imposes duties as outlined in the First and Second Schedules, which detail amendments to tariff rates for items such as timber, glue, gelatine, and other specified goods. This Act extends to the entire Commonwealth of Australia and operates in conjunction with subordinate instruments that may further define the application and interpretation of the tariff amendments. Notably, the Act excludes certain goods based on their status and date of transit, as specified in the schedules, and it provides for temporary duties on certain items not in direct transit prior to specific dates. The Act’s amendments are designed to reflect the preferential treatment of New Zealand goods under the Customs Tariff, thereby encouraging trade between the two countries.
Key Provisions
The Customs Tariff (New Zealand Preference) (No. 1) 1961 Act amends the Customs Tariff (New Zealand Preference) 1933–1960, which is referred to as the Principal Act. The Act, as amended by this Act, may be cited as the Customs Tariff (New Zealand Preference) 1933–1961. The Act came into operation on the day it received Royal Assent, with specific provisions from the First and Second Schedules taking effect on 17 March 1961 and 19 April 1961, respectively.
The Act introduces amendments to the tariff rates on goods produced or manufactured in New Zealand. Notably, it removes the tariff exemption for Douglas Fir timber used underground for mining purposes and introduces new tariff rates for glue and gelatine. For glue in dry form, the duty is set at 17½ per cent ad valorem or 5d per pound, whichever is higher. For gelatine, coloured gelatine sheets and gelatine dust used in specific applications are exempt from duty, while other edible and non-edible gelatine are subject to a duty of 17½ per cent ad valorem or 10d per pound, whichever is higher. Additionally, a temporary duty of 6d per pound is imposed on goods not in direct transit to Australia before 14 March 1961.
Entities and individuals importing goods from New Zealand must comply with the new tariff rates as outlined in the amended schedules. This includes ensuring that the correct duties are paid on goods such as glue, gelatine, and timber, based on their intended use and whether they were in transit before the specified dates. Failure to adhere to these requirements may result in penalties or other legal consequences.
Breaches of the tariff provisions and failure to pay the correct duties can result in penalties. Although the specific penalties are not detailed in the text, under Australian law, penalties for non-compliance with customs regulations can include fines and potential criminal charges. The severity of the penalties can vary depending on the nature and extent of the breach.