CUSTOMS TARIFF (No. 2).
No. 35 of 1928.
An Act relating to Duties of Customs.
[Assented to 22nd September, 1928.]
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) 1928.
(2.) Section one of the Customs Tariff 1928 is amended by omitting sub-section (2.).
(3.) The Customs Tariff 1921-1926, as amended by the Customs Tariff 1928, 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 1921-1928.
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 twenty-fifth day of April One thousand nine hundred and twenty-eight at nine o’clock in the forenoon, reckoned according to the standard time in the Territory for the Seat of Government.
(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 twenty-fifth day of April One thousand nine hundred and twenty-eight, the duty, increase of duty or decrease of duty shall be deemed to have been imposed as on and from such later date.
Saving.
4. Nothing in this Act shall affect the operation of the Customs Tariff (New Zealand Preference) 1922-1926, the Customs Tariff (New Zealand Preference) 1922 (No. 2) or the Customs Tariff (Papua and New Guinea Preference) 1926.
THE SCHEDULE.
Amendment to the Schedule to the Customs Tariff 1921-1926, as amended by the customs tariff 1928.
IMPORT DUTIES.
Tariff Item. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
Division XI.—Jewellery and Fancy Goods. |
320. By omitting clause (b) of paragraph (2) of 1 sub-item (c) and inserting in its stead the following clause:— | | | |
“(b) Other------------per lineal foot And on and after 15th June, 1928 | Free | 1d. | 2d. |
(b) Other------------------per lineal foot | Free | 1d. | 1¾d.” |
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Overview
The Customs Tariff (No. 2) 1928 was enacted by the Parliament of the Commonwealth of Australia to amend existing duties of customs, specifically addressing the need to adjust the tariff rates for certain goods as per the international trade environment and domestic economic policies. The Act amended the Customs Tariff 1921-1926, which was previously amended by the Customs Tariff 1928, and introduced new duties in accordance with the amended schedule. The primary objective of this Act was to modify the tariff rates to reflect updated trade agreements and preferences, particularly concerning the preferential treatment of certain goods from specific countries like New Zealand. This Act ensured that the Customs Tariff remained relevant and effective in managing the flow of goods across Australian borders while supporting the economic strategies of the time.
Scope and Application
The Customs Tariff (No. 2) 1928 amends the existing Customs Tariff 1921-1926, collectively referred to as the Customs Tariff 1921-1928, to impose new duties of customs as detailed in the attached Schedule. This Act applies to all entities and individuals involved in the importation of goods into Australia, affecting various industries and their respective transactions. The jurisdictional reach of this Act is nationwide, applying across the Commonwealth of Australia. Notably, the Act does not affect the operation of preferential tariffs for New Zealand and Papua and New Guinea as stipulated in the Customs Tariff (New Zealand Preference) 1922-1926, the Customs Tariff (New Zealand Preference) 1922 (No. 2), and the Customs Tariff (Papua and New Guinea Preference) 1926. The new duties commence on the specified dates outlined in the Act, with certain duties becoming effective from the twenty-fifth day of April 1928, while others may take effect on later dates as specified in the Schedule.
Key Provisions
The Customs Tariff (No. 2) 1928 primarily serves to amend the existing duties of customs as outlined in the Customs Tariff 1921-1926, and to impose new duties in accordance with its schedule. Section 1 provides the short title and citation of the Act, while Section 2 details the amendments to the tariff schedule, which is further elaborated in the Schedule attached to the Act. Section 3 specifies the commencement date for these new duties, with a default date of April 25, 1928, unless otherwise specified in the amendments. Importantly, Section 4 ensures that the Act does not interfere with the operation of other preference tariffs, such as those for New Zealand and Papua and New Guinea.
Under this Act, the obligations imposed on the parties involved include adherence to the new tariff rates as specified in the amended schedule. Importers and exporters must ensure their goods are classified correctly and the appropriate duties are paid. The Act also requires that all transactions comply with the specific dates and rates outlined in the amended tariff. For instance, the new duty rates on jewellery and fancy goods, as amended in the Schedule, must be observed starting from the dates specified.
Violations of the provisions of this Act can lead to serious consequences. While specific offences and penalties are not detailed in the excerpt provided, it is common for breaches of customs duties to result in both civil and criminal penalties. Typically, penalties may include fines, imprisonment, or both, depending on the severity and intent of the breach. The maximum penalties would be in line with other Australian customs legislation, but precise details would need to be referred to in the full text of the Act or related laws.