Customs Tariff (No. 2) 1938

Legislation au C1938A00067 Not in force Act

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CUSTOMS TARIFF (No. 2).

 

No. 67 of 1938.

An Act relating to Duties of Customs.

[Assented to 10th December, 1938.]

BE it enacted by the Kings 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) 1938.


(2.) Section one of the Customs Tariff 1938 is amended by omitting sub-section (2.).

(3.) The Customs Tariff 19331936, as amended by the Customs Tariff 1938, 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 19331938.

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.

Rates of duty to be fixed by proclamation in respect of certain goods.

3.(1.) Where, in respect of any goods covered by any item or portion of an item in the Schedule to this Act, it is provided that, upon a date to be fixed by Proclamation, an additional duty shall be imposed, the Governor-General may, by Proclamation, fix a date on and after which the additional duty in respect of those goods shall be imposed, and thereupon the additional duty shall be imposed as from nine oclock in the forenoon (reckoned according to standard time in the Australian Capital Territory) on that date.

(2.) The issue of any Proclamation under this section in respect of the additional duty on any goods covered by any item or portion of an item in the Schedule to this Act shall not have the effect of applying the Intermediate Tariff to those goods.

Time of imposition of duties.

4.—(1.) The time of the imposition of the duties of Customs imposed by this Act (not being duties of Customs the time of the imposition of which is fixed by the next succeeding sub-section) is the eighteenth day of November, One thousand nine hundred and thirty-eight, at nine oclock in the forenoon, reckoned according to standard time in the Australian Capital Territory, and this Act shall be deemed to have come into operation at that time.

(2.) The time of the imposition of the duties of Customs imposed by this Act and set out in the column headed Intermediate Tariff in the Schedule to this Act, upon any goods which are specified in, and are the produce or manufacture of any British or foreign country specified in, a Proclamation which, after the commencement of this section, is issued under section nine a of the Principal Act applying, or varying the application of, the Intermediate Tariff, is the time and date specified in that Proclamation.


THE SCHEDULE

 

AMENDMENTS OF THE SCHEDULE TO THE PRINCIPAL ACT. Sec. 2.

 

IMPORT DUTIES.

Tariff Items.

British Preferential Tariff.

Intermediate Tariff.

General Tariff.

DIVISION XIII. PAPER AND STATIONERY.

334. By omitting the whole of paragraph (1) of sub-item (c) and inserting in its stead the following paragraph:—

 

 

 

(1) Newsprinting, not glazed mill-glazed or coated—

 

 

 

(a) In rolls not less than 10 inches in width

per ton

Free

£4

£4

And in respect of sub-paragraph (a)—

 

 

 

On and after a date to be fixed by proclamation, an additional duty as follows:—

When the imported cost of newsprinting paper is—

 

 

 

(i) Less than £15 per ton but not less than £14 per ton per ton

5s.

5s.

5s.

(ii) Less than £14 per ton but not less than £13 per ton per ton

7s. 6d.

7s. 6d.

7s. 6d.

(iii) Less than £13 per ton

per ton

10s.

10s.

10s.

For the purposes of sub-paragraph (a)

 

 

 

(1) Imported cost, in respect of any month in which newsprinting paper is entered for home consumption, means the lowest cost, as determined by the Minister, of importations into Australia (which in the opinion of the Minister are representative importations), during the last preceding period of three months in which such importations were made, of newsprinting paper admissible under the British Preferential Tariff;

 

 

 

(2) Lowest cost, in relation to imported cost, means the lowest cost free on board at port of export, together with insurance, external freight, exchange at telegraphic transfer rate and primage duty under the Customs Tariff (Primage Duties) 1934.

 

 

 

(b) In sheets not less than 20 inches by 25 inches or its equivalent  per ton

Free

£4

£4.

 

Interactions

Authorises

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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.