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 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) 1938.
(2.) Section one of the Customs Tariff 1938 is amended by omitting sub-section (2.).
(3.) The Customs Tariff 1933–1936, 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 1933–1938.
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 o’clock 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 o’clock 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.” |
|
Overview
The Customs Tariff (No. 2) 1938 was enacted by the Parliament of Australia to amend the existing customs duties, particularly in response to economic conditions and international trade considerations of the time. This Act sought to address the need for adjustments in tariff rates and the imposition of additional duties on certain imported goods, specifically newsprinting paper. The Act amended the Customs Tariff 1933–1936, which was itself subject to previous amendments, to reflect these changes. The policy objective was to protect domestic industries and adjust the fiscal regime in line with economic policies and international trade agreements. The Act provided for the imposition of duties at specific times and allowed for the Governor-General to set the imposition date for additional duties through proclamation.
The Customs Tariff (No. 2) 1938 introduced mechanisms for the adjustment of customs duties, particularly for newsprinting paper, by setting out specific rates of additional duties based on the imported cost of the goods. The Act allowed for the imposition of these duties at a date determined by proclamation, providing flexibility in response to market conditions and economic considerations. Additionally, the Act ensured that the imposition of additional duties would not inadvertently apply the Intermediate Tariff to those goods, maintaining the intended tariff structure. The amendments to the tariff schedule were detailed in the accompanying schedule, which outlined the specific changes to duty rates and conditions for various goods, including newsprinting paper.
Scope and Application
The Customs Tariff (No. 2) 1938 is an Act of the Commonwealth of Australia that modifies the duties of customs on imported goods. It applies to all goods imported into Australia and regulates the rates of duty imposed on them, as outlined in the amended Schedule of the Principal Act. The Act specifies the imposition of customs duties, with certain rates and additional duties set to be determined by proclamation. It is important to note that the time of imposition of these duties is explicitly stated to be 9 o'clock in the forenoon on the eighteenth day of November, 1938, according to standard time in the Australian Capital Territory. Additionally, the Act allows for the imposition of intermediate tariffs on specific goods, subject to proclamation by the Governor-General. The Act's provisions extend to all goods listed in the amended Schedule, and the rates of duty are subject to modification by subordinate instruments in the form of proclamations. There are no stated exclusions or exemptions within the text of the Act itself, though specific conditions and thresholds for additional duties are outlined.
Key Provisions
The Customs Tariff (No. 2) 1938 Act (sections 1 to 4) amends the existing Customs Tariff 1933-1936, now referred to as the Principal Act, and introduces additional duties on certain goods. Section 2 of the Act modifies the Schedule to the Principal Act by introducing specific duties on newsprinting paper based on the imported cost, which is defined as the lowest cost of importations into Australia over a three-month period. The additional duties vary depending on the imported cost per ton of the newsprinting paper, with rates ranging from 5 shillings to 10 shillings.
The Act imposes obligations on importers to ensure compliance with the amended tariff rates. Importers must be aware of the additional duties imposed on newsprinting paper based on the imported cost, as determined by the Minister. The Minister's determination of the lowest cost involves several factors, including the cost free on board at the port of export, insurance, external freight, exchange rate, and primage duty. Importers must also keep records of importations to facilitate the Minister's assessment of the imported cost.
Failure to comply with the amended tariff rates may result in legal consequences. The Act does not explicitly state specific offences or penalties for non-compliance, but breaches of customs duties typically attract fines and other penalties under the Customs Act 1901. The severity of penalties may depend on the nature and extent of the breach, with potential maximum penalties for serious or repeated offences reaching significant monetary fines and, in some cases, imprisonment. Importers are advised to consult relevant legislation and seek legal advice to ensure full compliance with the amended tariff rates and avoid any potential legal repercussions.