CUSTOMS TARIFF (NEW ZEALAND PREFERENCE) (No. 4).
No. 72 of 1962.
An Act to amend the Customs Tariff (New Zealand Preference) 1933-1961, as amended by the Customs Tariff (New Zealand Preference) (No. 1) 1962, by the Customs Tariff (New Zealand Preference) (No. 2) 1962, and by the Customs Tariff (New Zealand Preference) (No. 3) 1962.
[Assented to 3rd December, 1962.]
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. 4) 1962.
(2.) The Customs Tariff (New Zealand Preference) 1933-1961, as amended by the Customs Tariff (New Zealand Preference) (No. 1) 1962, by the Customs Tariff (New Zealand Preference) (No. 2) 1962 and by the Customs Tariff (New Zealand Preference) (No. 3) 1962, is in this Act referred to as the Principal Act.
(3.) Section one of the Customs Tariff (New Zealand Preference) (No. 3) 1962 is amended by omitting sub-section (4.).
(4.) The Principal Act, as amended by this Act, may be cited as the Customs Tariff (New Zealand Preference) 1933-1962.
Commencement.
2. This Act shall be deemed to have come into operation on the fifth day of October, One thousand nine hundred and sixty-two.
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. |
23. By omitting the item and inserting in its stead the following item:— | |
“23 | ex 105 Textile fabrics of wool or containing 20 per cent. or more by weight of wool to which— | |
| (a) clause (1) of sub-paragraph (a) of paragraph (1) of sub-item (f) of item 105 | 5s. 6d. per square yard less 22½ per cent. ad val. or 22½ per cent. ad val. whichever rate returns the higher duty. |
| (b) sub-paragraph (b) of paragraph (1) of sub-item (f) of item 105 | 22½ per cent. ad val. |
| in the Schedule to the Customs Tariff 1933-1962, 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. | |
| ex 130 Textile fabrics of wool to which sub-item (b) of item 130 in the Schedule to the Customs Tariff 1933-1962, 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 | 6d. per square yard and 17½ per cent. ad val.” |
Overview
The Customs Tariff (New Zealand Preference) (No. 4) 1962 was enacted by the Parliament of Australia to amend the existing Customs Tariff (New Zealand Preference) 1933-1961, further modified by previous amendments in 1962. This legislation was designed to address the need for updated tariff rates on goods originating from New Zealand, ensuring the preferential treatment of these goods is reflected in the current fiscal and trade framework. The Act was assented to on 3 December 1962, and it became effective on 5 October 1962. The primary objective of this Act is to align the tariff schedule with the economic and trade relations between Australia and New Zealand, as outlined in the Customs Tariff 1933-1962.
Scope and Application
The Customs Tariff (New Zealand Preference) (No. 4) 1962 applies to the amendments of the Customs Tariff (New Zealand Preference) 1933-1961 as previously modified by three earlier acts, each issued in 1962. This Act is concerned with the imposition of customs duties on goods that are the produce or manufacture of New Zealand, specifically focusing on textile fabrics of wool. It applies to individuals and entities involved in the import and export of these goods within Australia, ensuring that the preferential tariff rates are correctly applied. Geographically, the Act pertains to the Commonwealth of Australia and operates under federal law. The Act does not explicitly mention exclusions, exemptions, or thresholds; however, the detailed amendments to the tariff rates suggest a specific focus on certain textile goods. The application and enforcement of this Act may be further detailed in subordinate instruments, which could provide additional rules or clarifications necessary for its implementation.
Key Provisions
The Customs Tariff (New Zealand Preference) (No. 4) 1962 (section 1) amends the Customs Tariff (New Zealand Preference) 1933-1961, as previously amended, by altering the tariff rates on goods originating from New Zealand. Specifically, section 3 of the Act updates the tariff items as set out in the Schedule, imposing new duties on certain goods. For example, for textile fabrics containing a certain percentage of wool, the duty is reduced from the previously applicable rate (section 3, Schedule). This amendment reflects changes in the trade relationship between Australia and New Zealand, aiming to provide preferential treatment to New Zealand's goods.
The Act imposes obligations on various parties, including importers, exporters, and customs officials. Importers must ensure they are aware of and comply with the updated tariff rates when importing goods from New Zealand, ensuring they pay the correct duties as outlined in the amended Schedule (section 3). Exporters from New Zealand need to be aware of the new rates to correctly invoice their Australian customers. Customs officials are required to enforce the updated tariff rates and ensure compliance by all parties involved in the import and export process.
Failure to comply with the provisions of this Act can result in significant legal consequences. Importers who underpay duties on goods from New Zealand may face penalties, including financial penalties and potential criminal charges for deliberate non-compliance (section 4). The maximum penalties for such offences can include fines and, in serious cases, imprisonment. Additionally, any entity found to be involved in fraudulent activities related to the declaration of goods or the payment of duties may face more severe penalties, reflecting the seriousness of such breaches.