Customs Tariff (No. 2) 1950

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CUSTOMS TARIFF (No. 2).

No. 32 of 1950.

An Act relating to Duties of Customs.

[Assented to 7th December, 1950.]

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) 1950.

(2.) The Customs Tariff 1933–1949, as amended by the Customs Tariff 1950, is in this Act referred to as the Principal Act.

(3.) Section one of the Customs Tariff 1950 is amended by omitting sub-section (3.).

(4.) The Principal Act, as amended by this Act, may be cited as the Customs Tariff 1933–1950.

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.

Time of Imposition of duties.

3. The time of the imposition of the duties of Customs imposed by this Act is the ninth day of June, One thousand nine hundred and fifty, 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.

THE SCHEDULE. Section 2.

Amendments of the Schedule to the Principal Act.

By omitting the whole of Prefatory Note (13) and inserting in its stead the following Prefatory Note:—

“(13) Unless the Tariff otherwise expressly provides, or the Minister otherwise directs, the term ‘ artificial silk’ shall include synthetic fibres made from substances having either a cellulosic or protein base and synthetic fibres made from substances produced by either or both of the chemical processes known as polymerisation and condensation.”

IMPORT DUTIES

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
DIVISION V.—TEXTILES, FELTS AND FURS, AND MANUFACTURES THEREOF, AND ATTIRE.
105. By omitting the whole of paragraph (4) of sub-item (a) and inserting in its stead the following paragraph:— “(4) Tapestries and tapestry curtain material, viz.:—
(a) Woven, viz.:—wholly of artificial silk; containing a mixture of fibres in which more than 50 per cent, by weight is artificial silk and, if the mixture of fibres includes wool, not more than 5 per cent, by weight is wool per square yard	1s. 6d.	1s. 8½d.	2s. 1½d.
(b) Wholly of artificial silk or containing a mixture of fibres in which at least 10 per cent by weight is artificial silk and, if the mixture of fibres includes wool, not more than 5 per cent. by weight is wool, except piece goods enumerated in sub-item (a) (4) (a) per square yard	l½d.	4d.	9d.”
By omitting the whole of paragraph (1) of sub-item (d) and inserting in its stead the following paragraph:—
“(1) (a) Woven, viz.:—wholly of artificial silk or containing a mixture of fibres in which more than 50 per cent. by weight is artificial silk, except tyre cord fabric and piece goods enumerated in sub-items (a) (4) (a), (a) (5), (d) (3) and (f) per square yard	1s. 6d.	1s. 8½d.	2s. 1½d.
(b) Artificial silk or containing artificial silk or having artificial silk worked thereon, except piece goods enumerated in sub-items (a) (1) (b), (a) (3), (a) (4), (a) (5), (aa), (d) (1) (a), (d) (3) and (f) per square yard	l½d.	4d.	9d.”
By adding to sub-item (d) a new paragraph (4) as follows:—
“(4). Wholly of artificial silk or containing artificial silk, of types which would otherwise be classified under sub-item (a) (4) (a) or sub-item (d) (1) (a), as prescribed by Departmental By-laws per square yard	Free	2 ½d.	7 ½d.”

The Schedule—continued.

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
DIVISION X.-WOOD, WICKER, AND CANE.
291. By omitting the whole of sub-item (c) and inserting in its stead the following sub-item:— “(c) Logs, not sawn, viz.:—
(1) For use in the manufacture of plywood and veneers—
(a) As prescribed by Departmental By-laws for the purposes of this sub-paragraph ad val.	Free	..		5 per cent.
(b) As prescribed by Departmental By-laws for the purposes of this sub-paragraph ad val.	5 per cent.	..		10 per cent.
(2) Other—
(a) Douglas Fir (Pseudotsuga Douglasii); Hemlock (all species of Tsuga); Larch (all species of Larix); Spruce (all speoies of Picea) and White Fir (all species of Abies)—
(1) As prescribed by Departmental By-laws per 100 super. feet (Brereton measurement)	Free	6d.		6d.
(2) Other per 100 super. feet (Brereton measurement)	4s.	4s. 6d.		4s. 6d.
(b) N.E.I.—
(1) As prescribed by Departmental By-laws ad val.	Free	17½ per cent.		17½ per cent.
(2) Other----------------ad val.	7½ per cent.	27½ per cent.		27½ per cent.”
By omitting the whole of sub-item (d) (twice occurring) and inserting in its stead the following sub-item:—
“ (d) Spars in the rough—
(1) Douglas Fir (Pseudotsuga Douqlasii); Hemlock (all species of Tsuga); Larch (all species of Larix); Spruce (all species of Picea) and White Fir (all species of Abies)—
(a) As prescribed by Departmental By-laws per 100 super. feet	Free	6d.		6d.
(Brereton measurement)	Free	6d.		6d.
(b) Other-----------------per 100 super. feet	4s.	4s. 6d.		4s. 6d.
(Brereton measurement)	4s.	4s. 6d.		4s. 6d.
(2) Other (a) As prescribed by Departmental By-laws---ad val.	Free	10 per cent.		10 per cent.
(b) Other--------------------------ad val.	7 ½per cent.	27½ per cent.		27½ per cent.”
By omitting the whole of sub-item (f) and inserting in its stead the following sub-item:—
“(f) Timber, undressed, n.e.i., viz.:—Redwood (Sequoia Sempercirens) and Western Red Cedar (Thuja Plicata)—
(1) In sizes of 12 inches x 6 inches (or its equivalent) and over— (a) As prescribed by Departmental By-laws--------------per 100 super. Feet	Free	..		2s.
(b) Other-----------------per 100 super. Feet	2s.	..		4s.

The Schedule—continued

Import Duties—continued

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division X.—Wood, Wicker, and Cane—continued
91.—continued.
(2) In sizes of 8 inches x 2 inches (or its equivalent) and upwards, and less than 12 inches x 6 inches (or its equivalent)—
(a) As prescribed by Departmental By-laws-------------per 100 super. feet	Free	..	2s.
(b) Other-----------------per 100 super, feet	2s. 3d.	..	5s. 6d.
(3) In sizes less than 8 inches x 2 inches (or its equivalent)—
(a) As prescribed by Departmental By-laws per 100 super. feet	Free	..	2s.
(b) Other-----------------per 100 super. feet	6s.	..	10s.”
By omitting the whole of sub-item (h) and inserting in its stead the following sub-item:—
“ (h) Timber, undressed, n.e.i., viz.:—Other—
(1) In sizes of 12 inches x 6 inches (or its equivalent) and over—
(a) As prescribed by Departmental By-laws-------- per 100 super. Feet	Free	1s.	6s. 6d.
(b) Other---------------------per 100 super. Feet	6s.	7s.	12s. 6d.
(2) In sizes of 7 inches x 2 ½ inches . (or its equivalent) and upwards, and less than 12 inches x 6 inches (or its equivalent)—
(a) As prescribed by Departmental By-laws per 100 super. Feet	Free	1s.	5s.
(b) Other - per 100 super. Feet	9s.	10s.	14s.
(3) In sizes less than 7 inches x 2 ½ inches (or its equivalent)—
(a) As prescribed by Departmental By-laws per 100 super. feet	Free	1s.	3s. 6d.
(b) Other------------------per 100 super. feet	12s.	13s.	15s. 6d.”
By omitting the whole of sub-item (k) and inserting in its stead the following sub-item:—
“ (k) Timber, bent or cut into shape, dressed or partly dressed, n.e.i.—
(1) As prescribed by Departmental By-laws— ad val.	Free	..	10 per cent.
(2) Other-----------------------------ad val.	32½ per cent.	..	57½ per cent.”
By omitting the whole of sub-item (l) and inserting in its stead the following sub-item:—
“(l) Timber, dressed or moulded, n.e.i.; timber tongued or grooved or tongued and grooved; weatherboards—
(1) As prescribed by Departmental By-laws per 100 super. feet	Free	..	2s.
(2) Other---------------------per 100 super. feet	16s. 6d.	..	24s.”
92. By omitting the whole of sub-item (g) and inserting in its stead the following sub-item:—
“ (g) Architraves, mouldings n.e.i., skirtings and room mouldings, up to and including 6 inches in width and up to and including 1 inch in thickness—
(1) As prescribed by Departmental By-laws per 100 lineal feet	Free	..	1s.
(2) Other---------------------per 100 lineal feet	6s. 9d.	..	10s.”

The Schedule—continued.

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division X.—Wood, Wicker, and Cane—continued.
293. By omitting the whole of sub-item (a) and inserting in its stead the following sub-item:—
“ (a) limber, undressed, in sizes less than 7 feet 6 inches x 10½ inches x 2½ inches for use in the manufacture of doors—
(1) As prescribed by Departmental By-laws for the purposes of this paragraph per 100 super. feet	Free	1s.	2s.
(2) As prescribed by Departmental By-laws for the purposes of this paragraph per 100 super. feet	4s.	5s.	6s.”

Overview

The Customs Tariff (No. 2) Act 1950 was enacted to amend the existing Customs Tariff 1933–1949, addressing the need for updated tariff regulations to align with contemporary trade practices and economic conditions. This Act was passed by the Parliament of Australia, with the intention of modifying the tariff structure to reflect changes in the international trade environment and to better serve the economic policies of the time. The Act introduces specific amendments to the duties of customs, particularly focusing on the classification and duty imposition on various goods, including textiles, felts, furs, and wood products. The policy objective was to ensure that the tariff system remained effective and responsive to the evolving needs of the Australian economy.

Scope and Application

The Customs Tariff (No. 2) 1950 Act applies to all goods imported into Australia, imposing duties on these goods as outlined in the amended schedule. This Act operates nationally across the Commonwealth of Australia and pertains to the regulation of customs duties on a wide array of imported goods, including textiles, felts, furs, wood, wicker, cane, and various other manufactured items. The Act explicitly defines the duty rates and conditions applicable to these goods, as modified by the Act's amendments to the Customs Tariff 1933-1949. The application of these duties is further refined through subordinate instruments, such as departmental by-laws, which provide additional specifications on certain goods, including detailed descriptions and classifications. These by-laws may exempt or alter duties for particular types of goods under specific conditions, thus extending or restricting the Act's application as necessary.

Key Provisions

The Customs Tariff (No. 2) 1950 amends the existing Customs Tariff 1933–1949, introducing new duties and altering existing ones. Section 2 of the Act details amendments to the Schedule of the Principal Act, which modifies tariff rates and classifications for various imported goods. The time of imposition of these duties is specified in Section 3 as the ninth day of June, 1950. Key changes include updates to duties on textiles, specifically those made from artificial silk or containing a mixture of fibres with artificial silk, and modifications to duties on wood, logs, and timber. The Act imposes specific duties on imported goods based on their classification and composition, as detailed in the amended Schedule. For instance, it introduces new rates for woven and non-woven goods made of artificial silk or containing artificial silk, specifying different duties based on the percentage of artificial silk and other fibres. Similarly, it updates duties on various types of wood and timber, distinguishing between logs, undressed timber, and dressed or moulded timber, with rates varying based on size, type, and intended use. Entities and individuals importing goods subject to these tariffs must comply with the new rates and classifications specified in the amended Schedule. This includes correctly classifying the goods according to the updated criteria and paying the applicable duties. Importers must also ensure that their goods meet any additional requirements set by departmental by-laws, which may further specify conditions for certain tariff classifications. Breaches of the Act, such as the failure to pay the correct duties or misclassifying goods, could result in penalties. While the Act does not explicitly detail penalties, breaches of customs regulations typically incur fines and potential legal action under the Customs Act 1901. The severity of penalties can depend on the extent of the breach, whether it is deemed accidental or deliberate, and may include substantial fines or other enforcement actions by the Australian Border Force.

Area of Law: Customs Law
Instrument: Act
Concepts: Definitions & Interpretation; Reporting & Disclosure Obligations; Regulatory Standards

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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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