Customs Tariff (New Zealand Preference) (No. 2) 1948

Legislation au C1948A00010 Not in force Act

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CUSTOMS TARIFF (NEW ZEALAND PREFERENCE) (No. 2).

 

No. 10 of 1948.

An Act to amend the Customs Tariff (New Zealand Preference) 1933–1934, as amended by the Customs Tariff (New Zealand Preference) 1948.

[Assented to 27th April, 1948.]

BE it enacted by the Kings 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. 2) 1948.


(2.) The Customs Tariff (New Zealand Preference) 1933–1934*, as amended by the Customs Tariff (New Zealand Preference) 1948†, is in this Act referred to as the Principal Act.

(3.) Section one of the Customs Tariff (New Zealand Preference) 1948 is amended by omitting sub-section (3.).

(4.) The Principal Act, as amended by this Act, may be cited as the Customs Tariff (New Zealand Preference) 1933-1948.

Amendment of Tariff.

2. The Schedule to the Principal Act 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 nineteenth day of November, One thousand nine hundred and forty-seven, 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 PRINCIPAL ACT.

Consecutive No.

Tariff Item.

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

By omitting Consecutive No. 20 and the particulars specified opposite thereto and inserting in their stead the following:—

 

20

94 Soap:—

 

 

(a) Toilet, fancy, or medicated.....................

17½ per cent. ad vol.

 

(b) N.E.I., soap substitutes and compounded detergents for washing and cleansing purposes, not including saponaceous disinfectants              

17½ per cent. ad val.

By omitting from the particulars specified opposite Consecutive No. 24, the following:—

 

 

(c) Corsets...................................

22½ per cent. ad val.

and inserting in its stead the following:—

 

 

(c) Corsets...................................

17½ per cent. ad val.

By omitting Consecutive No. 69 and the particulars specified opposite thereto and inserting in their stead the following:—

 

69

180 (c) (2) Gas cooking and heating appliances, including gas ranges

22½ per cent. ad val.

By omitting Consecutive No. 71 and the particulars specified opposite thereto and inserting in their stead the following:—

 

71

Ex 187 (c) Lead-headed nails, and galvanized cup-headed roofing-nails 

12½ per cent. ad val.

By omitting Consecutive No. 79 and the particulars specified opposite thereto and inserting in their stead the following:—

 

79

Ex 208 (a) (2) Tinware, and tin manufactures.............

27½ per cent. ad val.

 

Ex 208 (d) (1) Tinware, and tin manufactures.............

22½ per cent. ad val.


The Schedulecontinued.

Consecutive No.

Tariff Item.

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

By omitting Consecutive No. 88 and the particulars specified opposite thereto and insetting in their stead the following:—

 

“88

255 (a) Glue in dry form..................................

17½ per cent. ad val. or 1d. per lb., whichever rate returns the higher duty.

 

255 (c) Gelatine, viz.:—

 

 

(1) Coloured gelatine sheets of the type used for window displays and for lighting effects; gelatine dust of the type used in manufacture of ladies’ evening shoes             

12½ per cent. ad val.

 

(2) All other kinds................................

17½ per cent. ad val. or 1d. per lb., whichever rate returns the higher duty.”

By adding a new Consecutive No. 97 (a) as follows:—

 

“97 (a) Ex 310 (a) (2) Tennis racquets...............................

17½ per cent. ad val.”

By omitting Consecutive No. 98 and the particulars specified opposite thereto and inserting in their stead the following:—

 

“98

314 Jewellery, commonly known as rolled gold; jewellery under 9-carat; imitation jewellery 

22½ per cent. ad val.’

By omitting Consecutive No. 102 and the particulars specified opposite thereto and inserting in their stead the following:—

 

“102

Ex 324 Leather, viz.:—

 

 

(a) Chamois leather................................

10 per cent. ad val.”

 

(c) (3) Calf, other than patent and enameled................

10 per cent. ad val.

 

(4) N.E.I. (including belt butts)......................

12½ per cent. ad val. or 3d. per lb., whichever rate re turns the higher duty.”

By omitting Consecutive No. 103 and the particulars specified opposite thereto and inserting in their stead the following:—

 

“103

325 (a) Leather manufactures n.e.i.; leather cut into shape; harness n.e.i.; razor strops; whips, including handles, keepers, thongs and lashes             

17½ per cent. ad val.

 

(b) Harness and buggy saddles...........................

17½ per cent. ad val.”

By omitting Consecutive Nos. 112 and 113 and the particulars specified opposite thereto and inserting in their stead the following:—

 

“112

376 (a) Bags, hand and purse, except of metal; purses, except of metal; wallets 

17½ per cent. ad val.

 

376 (b) Bags, hand and purse, n.e.i.; bags, sporting, travelling; baskets and cases, picnic; cases and companions, toilet, dressing, writing, travelling; trunks, travelling; satchels; boxes and cases, jewel, trinket, musical instrument ; purses, n.e.i.             

17½ per cent. ad val.

113

Ex 376 (c) Camera covers and cases of leather....................

22½ per cent. ad val.

 

Ex 376 (c)

Ex 376 (f)

Leather cases or companions, with or without fittings

22½ per cent. ad val.”

By omitting Consecutive No. 114 and the particulars specified opposite thereto and inserting in their stead the following:—

 

“114

Ex 381 (b) (2) Brushmakers’ horsehair drafts.....................

22½ per cent. ad val.

 

381 (d) (1) Hair and cloth brushes..........................

17½ per cent. ad val.

 

(2) Tooth, scrubbing, paint and varnish brushes..............

17½ per cent. ad val.

 

(3) Nail brushes...................................

17½ per cent. ad val.

 

(4) Brushes n.e.i....................................

17½ per cent. ad val.”

 

Overview

The Customs Tariff (New Zealand Preference) (No. 2) 1948 is an Act enacted by the Commonwealth of Australia to amend the Customs Tariff (New Zealand Preference) 1933–1934, as amended by the Customs Tariff (New Zealand Preference) 1948. The primary objective of this Act was to adjust the tariff rates on certain goods originating from or manufactured in New Zealand, thereby maintaining preferential treatment for these goods in the Australian market. This adjustment aimed to reflect the evolving economic conditions and trade relations between Australia and New Zealand at the time. The Act was assented to on 27th April, 1948, and became effective from 19th November, 1947. The enactment by the Parliament of Australia ensured that the necessary amendments to the tariff rates were implemented to support the ongoing economic cooperation between the two nations.

Scope and Application

The Customs Tariff (New Zealand Preference) (No. 2) 1948 is a Commonwealth Act aimed at amending the Customs Tariff to provide preferential treatment for goods originating from New Zealand. This Act applies to specific tariff items listed in the Schedule, imposing duties on goods produced or manufactured in New Zealand entering Australia. The application of this Act is limited to the goods specified in the amended Schedule, which includes various items such as soap, corsets, gas appliances, lead-headed nails, tinware, glue, gelatine, tennis racquets, jewellery, leather, bags, purses, and brushes. The Act does not specify exclusions, exemptions, or thresholds within its text, but it does provide for the imposition of duties according to the amended tariff rates listed in the Schedule. The Act extends its application through subordinate instruments, which would detail the specific implementation and administration of the tariff changes.

Key Provisions

The Customs Tariff (New Zealand Preference) (No. 2) 1948 amends the Customs Tariff (New Zealand Preference) 1933-1934, as previously amended by the Customs Tariff (New Zealand Preference) 1948. This Act introduces changes to the tariff rates on goods originating from or manufactured in New Zealand. The amendments are detailed in the Schedule to this Act, which modifies various tariff items, such as soap, corsets, gas cooking and heating appliances, lead-headed nails, tinware, glue, tennis racquets, jewellery, leather, bags, and brushes, among others. The duties of Customs are imposed according to these amended tariff rates. The Act imposes specific obligations on the parties involved in the import and export of goods subject to these tariff changes. Importers and exporters must ensure compliance with the new tariff rates, which may require adjustments to their pricing strategies and documentation for customs clearance. The amended rates dictate the level of duty to be paid on the specified goods when they enter Australia from New Zealand. Breaches of the provisions outlined in this Act can result in civil and criminal penalties. While the specific penalties are not detailed in the provided text, breaches of customs regulations generally can lead to fines, confiscation of goods, and potential criminal charges. The severity of the penalties can depend on the nature and extent of the breach, and may involve both financial penalties and potential imprisonment for serious violations.

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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.