Customs Tariff (No. 2) 1958

Legislation au C1958A00020 Not in force Act

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CUSTOMS TARIFF (No. 2).

 

No. 20 of 1958.

An Act to amend the Customs Tariff 1933–1957, as amended by the Customs Tariff 1958, and for purposes connected therewith.

[Assented to 21st May, 1958.]

[Date of commencement, 18th June, 1958.]

BE it enacted by the Queen’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) 1958.

(2.) The Customs Tariff 1933–1957, as amended by the Customs Tariff 1958, is in this Act referred to as the Principal Act.

(3.) Section one of the Customs Tariff 1958 is amended by omitting sub-section (3.).

(4.) The Principal Act, as amended by this Act, may be cited as the Customs Tariff 1933–1958.

Definitions.

2. Section three of the Principal Act is amended—

(a) by omitting from the definition of “British non-self-governing colony” the words “Trust Territories of the Cameroons and Togoland” and inserting in their stead the words “Trust Territory of the Cameroons”; and

(b) by inserting after the definition of “British non-self-governing colony” the following definition:—“‘item’ includes portion of an item;”.

3. Sections nine and nine a of the Principal Act are repealed and the following sections inserted in their stead:—

Application of British Preferential Tariff to certain British countries.

“9.—(1.) The Minister may, by order published in the Gazette, declare that, from a specified time and date, the rate of duty set out in the column headed ‘British Preferential Tariff in the Schedule, or in the Schedule as proposed to be amended by a Customs Tariff alteration proposed in the Parliament, in relation to a specified item in the Schedule, or in the Schedule


as so proposed to be amended, as the case may be, shall apply to goods, or to specified goods, included in that item that are the produce or manufacture of—

(a) a specified British non-self-governing colony; or

(b) a specified part of the Queen’s dominions, being a place that was, on the fifteenth day of October, One thousand nine hundred and forty-six, a British non-self-governing colony.

“(2.) The Minister shall not make an order under this section that would have the effect of applying the rate of duty set out in the column headed ‘British Preferential Tariff’ in the Schedule in relation to sub-item (a) of item 52 in the Schedule to bananas the produce of a country other than Fiji.

Application of Intermediate Tariff.

“9a. The Minister may, by order published in the Gazette, declare that, from a specified time and date, the rate of duty set out in the column headed ‘Intermediate Tariff’ in the Schedule, or in the Schedule as proposed to be amended by a Customs Tariff alteration proposed in the Parliament, in relation to a specified item in the Schedule, or in the Schedule as so proposed to be amended, as the case may be, shall apply to goods, or to specified goods, included in that item that are the produce or manufacture of a specified country.

Orders under sections 9 and 9a.

“9b.—(1.) Subject to the next succeeding sub-section, an order under either of the last two preceding sections has effect according to its tenor.

“(2.) Where an order under either of the last two preceding sections specifies—

(a) an item that, by a Customs Tariff alteration proposed in the Parliament, is proposed to be inserted in the Schedule, either in lieu of an item in the Schedule or otherwise; or

(b) an item in the Schedule that, by such a Customs Tariff alteration, is proposed to be amended,

the order, in relation to that item, shall, if the Schedule is amended by the insertion or amendment, as the case may be, of that item, have effect, and be deemed to have so had effect from the time and date specified in the order, for the purposes of the Schedule as so amended, but shall not otherwise have effect in relation to that item.

“(3.) The Minister may, by order published in the Gazette, vary, from a specified time and date, an order under either of the last two preceding sections (including such an order as varied by order under this section), and an order so varied has effect as varied, and, in the case of an order to which the last preceding sub-section applies, shall be deemed to have had effect as varied, from the time and date so specified.


“(4.) The Minister may, by order published in the Gazette, revoke, from a specified time and date, an order under either of the last two preceding sections or under the last preceding sub-section, and an order so revoked ceases to have effect, and, in the case of an order to which sub-section (2.) of this section applies, shall be deemed to have ceased to have had effect, from the time and date so specified.

“(5.) The date specified in an order under this Act shall be a date not earlier than the date on which the order is published in the Gazette.

“(6.) Orders under this Act shall not be deemed to be Statutory Rules within the meaning of the Rules Publication Act 1903–1939.

“(7.) The provisions of sections forty-eight and forty-nine of the Acts Interpretation Act 1901–1957 (other than paragraphs (a) and (b) of sub-section (1.), sub-section (2.) and sub-section (6.) of that first-mentioned section) apply, by force of this section, to an order under this Act in like manner as those provisions apply to a regulation.

“(8.) Where an order under this Act is disallowed, or is deemed to have been disallowed, under a provision of the Acts Interpretation Act 1901–1957 as applied by the last preceding sub-section, the disallowance of the order has effect as if that order had been revoked by an order under sub-section (4.) of this section from the time and the date of the disallowance.”.

Deferred duties.

4. Section twelve of the Principal Act is amended—

(a) by omitting sub-section (1.) and inserting in its stead the following sub-section:—

“(1.) Where a deferred duty on any goods is provided in the Schedule, the question whether the deferred duty should or should not operate on and after the date to which it has been deferred shall be referred to the Tariff Board in accordance with the Tariff Board Act 1921–1958 for inquiry and report.”;

(b) by omitting from sub-section (3.) the words “upon receipt of a report or reports from the Tariff Board, made in pursuance of the foregoing provisions of this section” and inserting in their stead the words “upon the making by the Tariff Board of its report in respect of the deferred duty”; and

(c) by omitting sub-section (4.) and inserting in its stead the following sub-section:—

“(4.) Where the duty on any goods has been deferred by the Minister, the question whether the duty should or should not operate on and after the date to which it has been deferred shall, before that


date, be referred to the Tariff Board in accordance with the Tariff Board Act 1921–1958 for inquiry and report and, upon the making by the Tariff Board of its report, the Minister may, by notice published in the Gazette, again defer the duty to such date as is specified in the notice.”.

Proclamations under Principal Act.

5. A Proclamation made under, or having effect for the purposes of, section nine or nine a of the Principal Act, or a Proclamation made under Customs Tariff Proposals introduced into the House of Representatives applying rates of duty set out in the column headed “British Preferential Tariff” or “Intermediate Tariff” in the Schedule to those Proposals, being a Proclamation in force immediately before the commencement of this Act, continues in force, subject to section nine b of the Principal Act as amended by this Act, as if the Proclamation were an order made by the Minister under the Principal Act as amended by this Act.

 

Overview

The Customs Tariff (No. 2) Act 1958 was enacted to amend the Customs Tariff 1933–1957, addressing the need to update tariff rates and application procedures in alignment with the changing economic and political environment. This legislation was enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, with the aim of refining the existing tariff structure to better reflect the current trade relationships and economic conditions. The Act allows the Minister to adjust tariff rates for goods from specified British non-self-governing colonies and other regions, ensuring that trade policies are responsive to international developments and economic strategies. The Customs Tariff (No. 2) Act 1958 provides the framework for the Minister to issue orders that modify tariff rates and their application to specific goods, facilitating a more adaptable and responsive customs regime. Additionally, it streamlines the process for deferring duties by referring relevant decisions to the Tariff Board, ensuring that duty impositions are well-considered and aligned with economic policy objectives. This legislative update aimed to enhance the efficiency and effectiveness of the Australian customs tariff system, supporting broader economic goals and trade policy.

Scope and Application

The Customs Tariff (No. 2) 1958 Act amends the Customs Tariff 1933–1957, introducing modifications to the tariffs and the process for applying preferential tariff rates to goods originating from certain British territories. This Act applies to goods imported into Australia and pertains specifically to the application of preferential tariff rates for goods from British non-self-governing colonies and other specified British territories. The geographic reach of the Act is national, applying throughout the Commonwealth of Australia. The Act empowers the Minister to issue orders specifying the preferential tariff rates that apply to goods from particular territories, with the flexibility to vary or revoke these orders as circumstances change. The Act also specifies that orders under this legislation are not considered Statutory Rules under the Rules Publication Act 1903–1939 and outlines the process for deferring duties on goods. Any proclamations made under the Principal Act or Customs Tariff Proposals, in force before the commencement of this Act, continue to have effect as if they were orders made by the Minister under the amended Principal Act.

Key Provisions

The Customs Tariff (No. 2) 1958 Act amends the Customs Tariff 1933-1957 (referred to as the Principal Act) in several key ways. Firstly, it removes certain territories from the definition of "British non-self-governing colony" and adds a definition for "item" which includes portions of an item (section 2). It then repeals sections nine and nine a of the Principal Act and inserts new provisions allowing the Minister to apply preferential or intermediate tariff rates to specified goods from certain British countries by Gazette order (section 9 and 9a). These orders can be varied or revoked by further Gazette orders (section 9b). Additionally, it amends the process for deferred duties by referring the decision on whether to apply the duty to the Tariff Board (section 4). Finally, it ensures that proclamations made under the Principal Act continue in force as orders made by the Minister under the amended Act (section 5). Under this Act, the Minister has significant discretion in applying tariff rates through Gazette orders, but must follow the processes specified, such as referring certain decisions to the Tariff Board. The Act imposes obligations on the Minister to make orders according to their tenor, vary or revoke orders as permitted, and to follow the specified procedures for deferred duties. Furthermore, orders made under the Act are subject to disallowance under the Acts Interpretation Act 1901-1957, and such disallowance has the same effect as revocation by a Gazette order. There are no specific offences, penalties, or consequences detailed within the Act itself for breach of its provisions. However, the Act references the Acts Interpretation Act 1901-1957, under which orders made under the Act can be disallowed, and such disallowance has the effect of revocation from the date of disallowance. The potential consequences for non-compliance with such disallowance or other provisions would likely be addressed under general administrative law principles and relevant Acts, rather than specific penalties outlined within the Customs Tariff (No. 2) 1958 Act.

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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.