Customs Tariff (No. 1) 1965

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Customs Tariff (No. 1)

No. 7 of 1965

An Act relating to Duties of Customs.

[Assented to 4 May, 1965]

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 (No. 1) 1965.

(2.) The Customs Tariff 1933-1964 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 1933-1965.

Commencement.

2. Except as otherwise provided by 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 tenth day of November, One thousand nine hundred and sixty-four.

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 thirteenth day of November, One thousand nine hundred and sixty-four.

Amendment of Tariff in accordance with Third Schedule.

5.—(1.) The Schedule to the Principal Act as amended by the last two preceding sections is further amended as set out in the Third 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 twenty-ninth day of January, One thousand nine hundred and sixty-five.

THE SCHEDULES

—

FIRST SCHEDULE Section 3

Amendments of the Schedule to the Principal Act

—

IMPORT DUTIES

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
DIVISION I.—ALE, SPIRITS, AND BEVERAGES.
11. By inserting in sub-item (b) after the words “flavouring extracts” the words and letter “,not covered by sub-item (d)”.
By inserting after sub-item (c) a new sub-item as follows:—
“(d) Oleoresin of ginger------------------per lb.	£2 9s.	£2 9s.	£2 9s.
less ad val.	75 per cent.	62½ per cent.	62½ per cent.
with a minimum of ad val.	Free	12½ per cent.	12½ per cent.”

First Schedule—continued

Import Duties—continued

Tariff Items.		British Preferential Tariff.	Intermediate Tariff.	General Tariff.
DIVISION IV.—AGRICULTURAL PRODUCTS AND GROCERIES.
54. By omitting from the heading to sub-item (a) the words and letters “including ginger, n.e.i.”.
56. By omitting the item and inserting in its stead the following item:—
“56. Ginger—
(a) Green--------------------------------per lb.		4d.	4d.	4d.
and ad val.		..	10 per cent.	30 per cent.
(b) Ground-------------------------------per lb.		3s. 5d.	3s. 6d.	3s. 6d.
less ad val.		67½ per cent.	62½ per cent.	62½ per cent.
with a minimum of per lb.		Free	1d.	1d.
(c) Preserved (not in liquid)--------------------per lb.		2s. 6d.	2s. 6d.	2s. 6d.
less ad val.		50 per cent.	50 per cent.	30 per cent.
(d) In brine, syrup or other liquid—
(1) Quarter-Dints and smaller sizes per dozen		11d.	1s. 9d.	1s. 9d.
(2) Half-Dints and over quarter-pints per dozen		1s. 10½d.	3s. 6d.	3s. 6d.
(3) Pints and over half-pints------------per dozen		3s. 9d.	7s.	7s.
(4) Quarts and over pints---------------per dozen		7s. 6d.	14s.	14s.
(5) In vessels exceeding a quart on the total weight of contents-------per lb.		1s. 9d.	1s. 9d.	1s. 9d.
less ad val.		50 per cent.	50 per cent.	30 per cent.
(e) Dry, unground—
(1) As prescribed by Departmental By-laws ad val.		Free	12½ per cent.	12½ per cent.
(2) Other-------------------------per lb.		3s. 6d.	3s. 6d.	3s. 6d.
less ad val.		75 per cent.	62½ per cent.	62½ per cent.
with a minimum of ad val.		Free	12½ percent.	12½ per cent.”
DIVISION V.—TEXTILES, FELTS AND FURS, AND MANUFACTURES THEREOF, AND ATTIRE.
110. By inserting after sub-item (o) a new sub-item as follows:—
“(p) Adjustable shoulder straps of the types used for female underclothing per dozen pairs		2s.	2s.	3s.
less ad val.		10 per cent.	..	.. “
DIVISION IX.—DRUGS AND CHEMICALS.
287. By inserting after sub-item (C) a new sub-item as follows:—
“(d) Oil of ginger----------------------------per lb.		£8 15s.	£8 15s.	£8 15s.
less ad val.		75 per cent.	62½ per cent.	62½ per cent.
with a minimum of ad val.		Free	12½ per cent.	12½ per cent.”
DIVISION XVI.—MISCELLANEOUS.
419. By omitting sub-items (g) and (h) and inserting in their stead the following sub-items:—
“(G) Dental chairs---------------------------ad val.		Free	7½ per cent.	7½ per cent.
“(H) Dental units----------------------------ad val.		Free	7½ per cent.	7½ per cent.”
482. By omitting sub-item (b) and inserting in its stead the following sub-item:—
“(b) Other narrow woven fabrics including bias binding—
(1) Having hooks or eyes attached, of the types used on brassieres or corsets ad val.		Free	7½ per cent.	7½ per cent.
(2) Of jute or of hemp or of jute and hemp--------------		Free	Free	Free
(3) Other—
(a) Of man-made fibres or having a textile fibre content in chief part by weight of man-made fibres ad val.		22½. per cent.	40 per cent.	40 per cent.
or	per dozen yards	1s.	1s.	1s.
or	less ad val.	30 per cent.	12 percent.	12½ per cent.
whichever rate returns the higher duty.
(b) Other-------------------------ad val.		32½ per cent.	50 per cent.	60 per cent.
and per dozen yards		2d.	2d.	2d.”

SECOND SCHEDULE Section 4.

Amendments of the Schedule to the Principal Act as amended by Section Three of this Act

—

IMPORT DUTIES

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.		General Tariff.
DIVISION VIII.—EARTHENWARE, CEMENT, CHINA, GLASS, AND STONE.
261. By omitting paragraph (3) of sub-item (a) and inserting in its stead the following paragraph:—
“(3) Emery stones, oilstones and whetstones, not covered by paragraph (2) ad val.	10 per cent.	22½ per cent.		30 per cent.”
DIVISION IX.—DRUGS AND CHEMICALS.
273. By omitting the item and inserting in its stead the following item:—
“273. Calcium carbide----------------per ton	£7	£18 13s. 4d.		£18 13s. 4d.”
DIVISION XII.—HIDES, LEATHER, AND RUBBER.
330. By omitting paragraphs (2) and (3) of sub-item (a) and inserting in their stead the following paragraphs:—
“(2) Of or in chief part by weight of either polybutadiene or polybutadiene-styrene or both polybutadiene and polybutadiene-styrene, not including reclaimed or waste goods per lb. of the dry rubber content	6d.	6d.	6d.
(3) Other-------per lb. of the dry rubber content	2d.	2d.	2d.
By omitting paragraphs (2) and (3) of sub-item (b) and inserting in their stead the following paragraphs:—
“(2) Of or in chief part by weight of either polybutadiene or polybutadiene-styrene or both polybutadiene and polybutadiene-styrene, n.e.i.
per lb. of the dry rubber content	6d.	6d.	6d.
(3) N.E.I.--------per lb. of the dry rubber content	2d.	2d.	2d.”
DIVISION XVI.—MISCELLANEOUS.
460. By omitting sub-paragraph (d) of paragraph (2) of sub-item (b) and inserting in its stead the following sub-paragraph:—
“(d) Other-----------------------ad val.	Free	12½ per cent.	12½ per cent.”

THIRD SCHEDULE Section 5.

Amendments of the Schedule to the Principal Act as amended by Sections Three and Four of this Act

—

IMPORT DUTIES

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
DIVISION VI.—METALS AND MACHINERY.
169. By omitting sub-paragraph (b) of paragraph (4) of sub-item (a) and inserting in its stead the following subparagraph:—
“(b) Other----------------------ad val.	Free	12½ per cent.	17½ per cent.”

Third Schedule—continued

Import Duties—continued

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division VI.—Metals and Machinery—continued
189. By omitting paragraph (2) of sub-item (d) and inserting in its stead the following paragraphs:—
“(2) 12 gauge shotguns—
(a) Having a value for duty not exceeding £32 each ad val.	15 per cent.	25 per cent.	30 per cent.
And, except as determined by the Minister, when not bearing a proof mark approved by the Minister per barrel	£30	£30	£30
(b) Having a value for duty exceeding £32 each and not exceeding £106 13s. 4d. each each	£8	£8	£10
less ad val.	10 per cent.	..	..
And, except as determined by the Minister, when not bearing a proof mark approved by the Minister per barrel	£30	£30	£30
(c) Other -------------------ad val.	Free	7½ per cent.	10 per cent.
And, except as determined by the Minister, when not bearing a proof mark approved by the Minister per barrel	£30	£30	£30
(3) Other---------------------------ad val.	Free	7½ per cent.	7½ per cent.
And, except as determined by the Minister, when not bearing a proof mark approved by the Minister per barrel	£30	£30	£30”
By omitting sub-paragraph (b) of paragraph (4) of sub-item (f) and inserting in its stead the following subparagraphs:—
“(b) For 12 gauge shotguns---------------ad val.	15 per cent.	25 per cent.	30 per cent.
And, in respect of barrels and actions, except as determined by the Minister, when not bearing a proof mark approved by the Minister each barrel or action	£30	£30	£30
(c) Other-----------------------------ad val.	Free	7½ per cent.	7½ per cent.
And, in respect of barrels, actions and chambers for pistols, except as determined by the Minister, when not bearing a proof mark approved by the Minister each barrel, action or chamber	£30	£30	£30”
DIVISION XIV.—VEHICLES.
350. By omitting paragraph (2) of sub-item (a) and inserting in its stead the following paragraph:—
“(2) Motor scooters, not covered by paragraph (1)— on the pneumatic tyres and tubes----------per lb.	6d.	1s.	1s. 1½d.
or ad val.	7½ per cent.	20 per cent.	32½ per cent.
whichever rate returns the higher duty.
on the remainder--------------------ad val.	Free	10 per cent.	17½ per cent.”

Third Schedule—continued

Import Duties—continued

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.		General Tariff.
DIVISION XVI.—MISCELLANEOUS.
459. By omitting sub-paragraph (c) of paragraph (2) of sub-item (c) and inserting in its stead the following sub-paragraph:—
“(c) Other----------------------------ad val.	22½ per cent.	45 per cent.	52½ per cent.”
460. By omitting sub-paragraph (c) of paragraph (2) of sub-item (c) and inserting in its stead the following sub-paragraph:—
“(c) Other----------------------------ad val.	22½ per cent.	45 per cent.	52½ per cent.”
462. By omitting paragraph (4) of sub-item (c) and inserting in its stead the following paragraph:—
“(4) Other----------------------------ad val.	22½ per cent.	45 per cent.	52½ per cent.”
463. By omitting sub-paragraph (c) of paragraph (3) of sub-item (c) and inserting in its stead the following sub-paragraph:—
“(c) Other----------------------------ad val.	22½ per cent.	45 per cent.	52½ per cent.”
464. By omitting sub-paragraph (c) of paragraph (3) of sub-item (c) and inserting in its stead the following subparagraph:—
“(c) Other----------------------------ad val.	22½ per cent.	45 per cent.	52½ per cent.”
465. By omitting sub-paragraph (c) of paragraph (2) of sub-item (c) and inserting in its stead the following subparagraph:—
“(c) Other----------------------------ad val.	22½ per cent.	45 per cent.	52½ per cent.”
466. By omitting paragraph (2) of sub-item (c) and inserting in its stead the following paragraph:—
“(2) Containing not less than 20 per cent. by weight of wool calculated on the textile fibre content, not covered by paragraph (1) ad val.	22½ per cent.	45 per cent.	52½ per cent.”
467. By omitting paragraph (2) of sub-item (c) and inserting in its stead the following paragraph:—
“(2) Containing not less than 20 per cent. by weight of wool calculated on the textile fibre content, not covered by paragraph (1) ad val.	22½ per cent.	45 per cent.	52½ per cent.”
468, By omitting paragraph (2) of sub-item (c) and inserting in its stead the following paragraph:—
“(2) Containing not less than 20 per cent. by weight of wool calculated on the textile fibre content, not covered by paragraph (1) ad val.	22½ per cent.	45 per cent.	52½ per cent.”
472. By omitting paragraph (1) of sub-item (a) and inserting in its stead the following paragraph:—
“(1) Of wool or containing not less than 20 per cent. by weight of wool calculated on the textile fibre content ad val.	22½ per cent.	45 per cent.	52½ per cent.”
473. By omitting paragraph (1) of sub-item (b) and inserting in its stead the following paragraph:—
“(1) Containing not less than 20 per cent. by weight of wool calculated on the textile fibre content ad val.	22½ per cent.	45 per cent.	52½ per cent.”
482. By omitting sub-paragraph (b) of paragraph (2) of sub-item (a) and inserting in its stead the following subparagraph:—
“(b) Other---------------------------ad val.	22½ per cent.	45 per cent.	52½ per cent.”

Overview

The Customs Tariff (No. 1) Act 1965 was enacted to amend the existing Customs Tariff 1933-1964, as reflected in the Principal Act, and to update the duties of customs applicable to various imported goods. This Act was passed by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, and received Royal Assent on 4 May 1965. The objective of the Act was to revise the tariff rates for a range of goods, ensuring they aligned with contemporary economic policies and trade relationships. The amendments introduced through the Act involved updates to the import duties for items such as ginger, dental chairs, and various types of rubber and metal products, among others. The Act aimed to provide clarity and precision in the application of customs duties, thereby facilitating smoother trade processes.

Scope and Application

The Customs Tariff (No. 1) 1965 Act applies to all goods imported into Australia and pertains to the imposition of customs duties on these goods as specified in the amended tariff schedules. The act amends the Customs Tariff 1933-1964, which is referred to as the Principal Act, by introducing new tariff rates for various goods, including ale, spirits, beverages, agricultural products, textiles, drugs, chemicals, and miscellaneous items such as dental chairs and units. The Act delineates specific duties and ad valorem rates for these goods under different tariff categories, including British Preferential Tariff, Intermediate Tariff, and General Tariff. The geographic reach of this Act is national, applying across the Commonwealth of Australia. The application of this Act is extended or restricted through subordinate instruments, which may further specify the details of the duties and exemptions. There are no explicit exclusions or exemptions mentioned in the text, but the duties are differentiated based on the type and origin of the goods.

Key Provisions

The Customs Tariff (No. 1) 1965 is an Act that amends the Customs Tariff 1933-1964 by imposing new duties of customs on various imported goods. Specifically, the Act includes three schedules that amend the tariff rates on different categories of imported goods. The main operative sections of the Act are sections 3, 4, and 5, which respectively amend the tariff rates on goods such as ginger, calcium carbide, and motor scooters, among others. The Customs Tariff (No. 1) 1965 imposes duties on certain imported goods, including ginger, calcium carbide, and motor scooters, among others. The Act requires importers to declare the goods they are importing and pay the applicable customs duties and taxes. The tariff rates are set out in the schedules to the Principal Act, which is the Customs Tariff 1933-1964. Importers must ensure that they comply with the tariff rates and pay the appropriate duties and taxes on their imported goods. Breach of the Customs Tariff (No. 1) 1965 can result in civil and criminal penalties. The Act provides for the imposition of fines and imprisonment for offences such as smuggling, falsifying customs declarations, and evading customs duties. The maximum penalty for smuggling is imprisonment for 15 years or a fine of up to $525,000, or both. The maximum penalty for falsifying customs declarations is imprisonment for 10 years or a fine of up to $210,000, or both. The maximum penalty for evading customs duties is imprisonment for 5 years or a fine of up to $105,000, or both. It is important for importers to comply with the requirements of the Act to avoid any legal consequences.

Area of Law: Commercial Law
Instrument: Act
Concepts: Commencement Provisions; Regulatory Standards; Offence Provisions

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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.

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