CUSTOMS TARIFF (NEWFOUNDLAND PREFERENCE).
No. 50 of 1939.
An Act relating to Duties of Customs.
[Assented to 11th December, 1939.]
BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—
Short title.
1. This Act may be cited as the Customs Tariff (Newfoundland Preference) 1939.
Commencement.
2. This Act shall come into operation at a time and date to be fixed by Proclamation.
Incorporation of Customs Act.
3. The Customs Act 1901–1936 shall be incorporated and read as one with this Act.
Definitions.
4. In this Act, unless the contrary intention appears—
“British Preferential Tariff” means the rates of duty set out in the column headed “British Preferential Tariff” in the Schedule to the Customs Tariff, in respect of any goods in relation to which the expression is used;
“Customs Tariff” means the Customs Tariff 1933–1939, and includes that Act as amended from time to time and any Act passed in substitution for that Act, or for that Act as so amended.
Imposition of duties.
5.—(1.) On and after the commencement of this Act, duties of Customs at the rates in force under the British Preferential Tariff shall be imposed on the goods specified in the Schedule to this Act which—
(a) are the produce or manufacture of Newfoundland;
(b) comply with the laws and statutory regulations affecting the grant of British preference; and
(c) have been shipped in Newfoundland to Australia and
(i) have not been transhipped; or
(ii) have been transhipped and the intended destination of which, when originally shipped from Newfoundland, the Collector of Customs is satisfied was Australia.
(2.) The Duties of Customs imposed on any goods in accordance with this Act shall be in lieu of the duties (if any) imposed on those goods under the Customs Tariff.
Application of duties.
6. The Duties of Customs imposed by sub-section (1.) of section five of this Act shall be charged, collected and paid to the use of the King for the purposes of the Commonwealth on all goods subject to those duties which are imported into Australia on or after the commencement of this Act, or are imported into Australia before, and are not entered for home consumption until after, the commencement of this Act.
Section 5. THE SCHEDULE.
Item Number in Customs Tariff. | Item. |
| Paper, viz.:— |
| News-printings not glazed mill-glazed or coated— |
334 (c)(1)(a)........... | In rolls not less than 10 inches in width |
334 (c)(1)(b)............ | In sheets not less than 20 inches by 25 inches or its equivalent |
Overview
The Customs Tariff (Newfoundland Preference) 1939 was enacted to address the need for preferential customs duties on goods imported from Newfoundland to Australia. The Act was passed by the Commonwealth Parliament and came into effect on a date to be specified by proclamation. Its primary purpose was to provide a reduced rate of customs duty on goods originating from Newfoundland, subject to certain conditions, such as compliance with laws and regulations affecting the grant of British preference. This Act aimed to facilitate trade and foster economic relations between Newfoundland and Australia by offering a preferential tariff, thereby aligning with the broader policy objective of enhancing trade preferences under the British Preferential Tariff system.
Scope and Application
The Customs Tariff (Newfoundland Preference) 1939 Act pertains to the imposition of customs duties on goods that are the produce or manufacture of Newfoundland and meet specific criteria. It applies to goods shipped from Newfoundland to Australia, provided they comply with the laws and statutory regulations affecting the grant of British preference. The Act specifies that the duties are to be levied at the rates in force under the British Preferential Tariff and replaces any duties that may be imposed under the Customs Tariff. The imposition of these duties is to the use of the King for the purposes of the Commonwealth and applies to goods imported into Australia on or after the commencement of the Act, or those imported before the commencement but not entered for home consumption until after the Act comes into effect. The Act incorporates the Customs Act 1901–1936 and the Customs Tariff 1933–1939, as amended, into its provisions, ensuring a cohesive legislative framework for the administration of customs duties.
Key Provisions
The Customs Tariff (Newfoundland Preference) 1939 (section 1) establishes a preferential tariff for goods originating from Newfoundland, as outlined in the Schedule of the Act (section 5). This Act modifies the rates of customs duty for certain goods, replacing the existing duties under the Customs Tariff with preferential rates as specified in the British Preferential Tariff (section 5(1)). The preferential rates apply to goods that are the produce or manufacture of Newfoundland, comply with the laws and statutory regulations for British preference, and are shipped directly from Newfoundland to Australia or transhipped with Australia as the intended destination (section 5(1)(a)-(c)). The Act further specifies that these duties are in lieu of any duties imposed under the Customs Tariff (section 5(2)).
The Customs Tariff (Newfoundland Preference) 1939 imposes several obligations on the parties involved. Importers must ensure that goods originating from Newfoundland comply with the specified conditions to qualify for the preferential tariff rates (section 5(1)(a)-(c)). The Collector of Customs has the authority to determine whether goods meet the requirements of being shipped directly from Newfoundland or having Australia as the intended destination if transhipped (section 5(1)(c)(ii)). Additionally, the Act requires that the duties imposed under section 5 be charged, collected, and paid to the Commonwealth for the benefit of the King (section 6).
Breaches of the provisions outlined in the Customs Tariff (Newfoundland Preference) 1939 can result in significant consequences. Failure to comply with the requirements for preferential tariff rates may lead to the imposition of higher duties than those specified under the preferential tariff. Additionally, the Act incorporates the Customs Act 1901–1936, which includes various offences related to customs duties. For example, section 206 of the Customs Act provides for penalties including fines and imprisonment for fraudulent practices related to customs duties. While the maximum penalties are not detailed in the Customs Tariff (Newfoundland Preference) 1939 itself, the broader scope of the Customs Act suggests that penalties for non-compliance could include substantial fines and potential imprisonment.