Customs Tariff (New Zealand Preference) (No. 2) 1962

Overview

The Customs Tariff (New Zealand Preference) (No. 2) 1962 was enacted by the Queen's Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, and received Royal Assent on 23 May 1962. The Act aims to amend the Customs Tariff (New Zealand Preference) 1933-1961, updating tariff rates on goods produced or manufactured in New Zealand. This Act, alongside the Customs Tariff (New Zealand Preference) (No. 1) 1962, seeks to formalise and implement changes to the tariff structure in line with economic and trade policies of the time. The amendments outlined in the First and Second Schedules reflect adjustments to tariff rates, aiming to facilitate trade and economic relations between Australia and New Zealand. The Customs Tariff (New Zealand Preference) (No. 2) 1962 ensures that certain goods from New Zealand are subject to preferential tariff rates, thereby encouraging bilateral trade. The policy objective is to foster closer economic ties and trade relations with New Zealand by providing tariff concessions. This Act effectively amends the existing tariff schedule to reflect these objectives, ensuring that the updated rates come into effect on specified dates as detailed within the Act.

Scope and Application

The Customs Tariff (New Zealand Preference) (No. 2) 1962 is an Act of the Commonwealth of Australia that amends the Customs Tariff (New Zealand Preference) 1933-1961. This legislation applies to entities involved in the importation of goods from New Zealand into Australia, specifically affecting the tariffs and duties imposed on these goods. The geographic reach of the Act is limited to Australia, as it pertains to the national customs tariff and its preferential treatment of New Zealand goods. The Act comes into operation on the day it receives Royal Assent, with specific sections deemed to have come into effect on particular dates, as noted in the Act. The amendments to the tariff rates are detailed in the schedules attached to the Act, and these amendments extend to various goods produced or manufactured in New Zealand. The Act does not specify exclusions or exemptions, but the preferential tariff rates are clearly defined for different goods, including onions, lactose, fish, meats, casein, glues, gelatine, and others. The application of the Act can be further detailed or restricted through subordinate instruments, although such provisions are not elaborated upon in the primary text of the Act.

Key Provisions

The Customs Tariff (New Zealand Preference) (No. 2) 1962 amends the Customs Tariff (New Zealand Preference) 1933-1961 by modifying tariff rates for certain goods originating from New Zealand. Section 3 of the Act amends the tariff rates for onions and lactose, imposing specific duty rates and conditions for these items (sections 3(1) and 3(2)). Section 4 further amends the tariff rates for fish, meats, casein, glues, gelatine, and lactose, setting out detailed rates for different forms and preservation methods of these goods (section 4(1) and 4(2)). The Act imposes obligations on importers, exporters, and customs officials to comply with the amended tariff rates as specified in the schedules. Importers and exporters must declare the correct tariff codes and rates when importing or exporting the specified goods. Customs officials are required to enforce the amended tariff rates and collect the appropriate duties as outlined in the schedules. These obligations ensure the accurate assessment and collection of customs duties on the specified goods. Violations of the Act, such as incorrect declaration of tariff codes or failure to pay the correct duties, may result in penalties. Section 5 of the Principal Act, which remains in force, provides for penalties for non-compliance. The maximum penalties for offences under the Principal Act include fines and imprisonment. For example, a person found guilty of making a false statement in a customs document may be fined up to £500 or imprisoned for up to two years, or both. These penalties underscore the importance of compliance with the tariff regulations outlined in the Act.