CUSTOMS TARIFF (No. 2).
No. 45 of 1926.
An Act relating to Duties of Customs.
[Assented to 16th August, 1926.]
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 and citation.
1.—(1.) This Act may be cited as the Customs Tariff (No. 2) 1926.
(2.) Section one of the Customs Tariff 1926 is amended by omitting sub-section (2.).
(3.) The Customs Tariff 1921-1924, as amended by the Customs Tariff 1926, is in this Act referred to as the Principal Act.
(4.) The Principal Act, as amended by this Act, may be cited as the Customs Tariff 1921-1926.
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.
Date from which new duties commence.
3.—(1). Subject to sub-section (2.) of this section, the duties imposed by the Schedule to this Act shall be deemed to have been imposed as from the ninth day of July One thousand nine hundred and twenty-six at nine o’clock in the forenoon, reckoned according to standard time in the State of Victoria.
(2.) Where, by an amendment made by this Act, any duty, increase of duty or decrease of duty is imposed on any particular article as on and from any date later than the ninth day of July One thousand nine hundred and twenty-six, the duty, increase of duty or decrease of duty shall be deemed to have been imposed as on or from such later date.
Saving.
4. Nothing in this Act shall affect the operation of the Customs Tariff (New Zealand Preference) 1922, the Customs Tariff (New Zealand Preference) 1922 (No. 2), the Customs Tariff (Papua and New Guinea Preference) 1926 or the Customs Tariff (New Zealand Preference) 1926.
THE SCHEDULE.
Amendment to the Schedule to the Customs Tariff 1921-1924.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
| | | |
Division VII.—Oils, Paints, and Varnishes. |
229. By omitting the whole of sub-item (c) and inserting in its stead the following; sub-item:— | | | |
“(c) Petroleum and Shale, viz.:—Naphtha, Benzine, Benzoline, Gasoline, Pentane, Petrol, Turpentine Substitutes, and other Petroleum or Shale Spirit - - - - per gallon | 2½.d | 3d. | 3d. |
And on and after 11th August, 1920 | | | |
(c) (1) Petroleum and Shale, viz.:—Naphtha, Benzine, Benzoline, Gasoline, Pentane, Petrol, and other Petroleum or Shale Spirit, n.e.i. - - - - per gallon | 2½d. | 3d. | 3d. |
(2) Petroleum and Shale, viz.:—Naphtha, Benzine, Benzoline, Gasoline, Pentane, Petrol, and other Petroleum or Shale Spirit, for purposes other than for use in motor driven vehicles, cycles, tractors, road rollers and similar appliances using public roads, as prescribed by Departmental By-laws - - - per gallon | ½d. | 1d. | 1d. |
(3) Turpentine Substitutes - - per gallon | ½d. | 1d. | 1d.” |
Overview
The Customs Tariff (No. 2) Act 1926 was enacted to amend the existing duties of customs in Australia. This Act modifies the Customs Tariff 1921-1924, which is referred to as the Principal Act, by altering the tariff schedule to impose new duties on various goods. The primary objective of this Act, as enacted by the Commonwealth Parliament, is to adjust the customs duties to reflect changes in economic conditions and trade relationships. It ensures that the tariffs align with the evolving needs of the Australian market and international trade agreements. The Act is designed to provide a comprehensive update to the customs duties, addressing any gaps or issues identified in the previous tariff structure.
Scope and Application
The Customs Tariff (No. 2) 1926 Act applies to the imposition and amendment of duties of customs on imported goods into Australia. The Act specifically amends the Customs Tariff 1921-1924, as further amended by the Customs Tariff 1926, collectively referred to as the Customs Tariff 1921-1926. It details new tariff rates for various goods, particularly focusing on oils, paints, and varnishes, and it sets out the effective dates for these new duties. The Act applies nationwide across Australia and does not affect existing preferential tariffs for New Zealand and Papua and New Guinea, as outlined in the saving clause. The application of the Act is further extended or restricted through subordinate instruments which may provide detailed regulations on the implementation of the amended tariffs. This Act is instrumental in governing the financial aspects of international trade through the regulation of customs duties.
Key Provisions
The Customs Tariff (No. 2) 1926 (C1926A00045) is an Act that amends the existing Customs Tariff 1921-1924, establishing new duties of Customs as per the attached Schedule. The Act is structured to update and refine the tariff duties on various goods, particularly focusing on petroleum and shale products. Section 1 clarifies that the Act may be cited as the Customs Tariff (No. 2) 1926 and references the Customs Tariff 1921-1924, amended by this Act, as the Principal Act, which may also be referred to as the Customs Tariff 1921-1926. Section 2 details the amendments to the Schedule of the Principal Act, implementing the new tariff duties as outlined. Section 3 specifies that the new duties imposed by this Act are deemed to have been in effect from 9 July 1926, with certain provisions applying from later dates if specified. Finally, Section 4 ensures that the Act does not interfere with the operation of other preferential tariffs such as those related to New Zealand and Papua and New Guinea.
Under this Act, entities and individuals involved in the import and export of goods subject to the new tariff duties are required to comply with the updated rates and regulations. This includes ensuring that the correct duty is paid on goods classified under the amended tariff items, such as petroleum and shale products. The new rates set forth in the Schedule must be adhered to, particularly those distinguishing between products used in motor vehicles and other purposes.
Failure to comply with the new tariff duties can result in various legal consequences. The Act does not explicitly detail offences or penalties within the provided text, but generally, non-compliance with customs duties in Australia can lead to civil and criminal penalties. Civil penalties may include fines, while criminal penalties can include imprisonment, reflecting the seriousness with which breaches of customs regulations are treated. The exact penalties would be determined in accordance with other relevant legislation and administrative guidelines governing customs duties.