CUSTOMS TARIFF (No. 2).
No. 43 of 1960.
An Act relating to Duties of Customs.
[Assented to 5th September, 1960.]
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) 1960.
(2.) The Customs Tariff 1933–1959, as amended by the Customs Tariff 1960, in this Act referred to as the Principal Act.
(3.) Section one of the Customs Tariff 1960 is amended by omitting sub-section (3.).
(4.) The Principal Act, as amended by this Act, may be cited as the Customs Tariff 1933–1960.
Commencement.
2. This Act shall come into operation on the day on which it receives the Royal Assent.
Temporary duties.
3. After section twelve of the Principal Act the following section is inserted:—
“13.—(1.) Where a temporary duty on any goods is provided in the Schedule, the duty shall cease to operate at the expiration of a period of three months from the date upon which the Minister of State for Trade receives the final report of the Tariff Board upon the reference to that Board with respect to those goods that was pending on the date as from which the duty commenced to be collected.
“(2.) For the purposes of this section, a notification in the Gazette by the Minister of State for Trade, under sub-section (7.) of section seventeen a of the Tariff Board Act 1921–1960, of the fact that he has received the final report of the Board upon a particular reference and of the date upon which he received that report is conclusive evidence of the matters so notified.”.
Overview
The Customs Tariff (No. 2) Act 1960 was enacted to amend the existing Customs Tariff and to introduce temporary duties on certain goods, as well as to manage the process by which these duties cease to operate. The Act was introduced by the Commonwealth Parliament and received Royal Assent on 5th September 1960, coming into effect immediately thereafter. This legislation aimed to provide a structured and time-bound mechanism for the application and cessation of temporary duties, ensuring that the duties are lifted upon the conclusion of relevant reviews by the Tariff Board. The policy objective was to maintain flexibility in tariff regulation while providing certainty to importers and exporters through a defined timeline for duty application and cessation.
Scope and Application
The Customs Tariff (No. 2) 1960 applies to all goods imported into Australia, impacting importers, customs brokers, and any entities involved in the importation process. It is a Commonwealth Act, binding across the entire nation and extending its reach to any goods brought into the country, thereby affecting various industries depending on the goods being imported. The Act imposes duties on these goods as specified in the Customs Tariff 1933–1960, with any temporary duties ceasing after three months from the date the Minister for Trade receives the final report of the Tariff Board. This Act does not explicitly state exclusions or exemptions but operates under the broader framework of the Customs Tariff 1933–1960. The scope of the Act may be further defined or modified through subordinate instruments, such as regulations or orders, which may provide additional details or specific provisions regarding the imposition of duties and the cessation of temporary duties.
Key Provisions
The Customs Tariff (No. 2) 1960 Act introduces specific provisions concerning the cessation of temporary duties on goods as outlined in section 13 (paragraph 1). This section mandates that a temporary duty on any goods specified in the Schedule will cease to be applicable three months after the Minister of State for Trade receives the final report of the Tariff Board regarding a pending reference about those goods. This report must have been initiated on the date the temporary duty began to be collected. The notification of the Minister’s receipt of the Tariff Board's final report, published in the Gazette as per subsection 7 of section 17a of the Tariff Board Act 1921–1960, serves as conclusive evidence of the Minister's receipt and the date of that receipt (section 13, paragraph 2).
Under this Act, the parties or entities it governs, such as importers, exporters, and the Tariff Board, are required to adhere to the prescribed timeline and reporting mechanisms. Importers and exporters must be aware of the temporary nature of the duties and ensure compliance with the cessation of duties once the stipulated period elapses. The Tariff Board is obligated to complete its review and submit the final report within the set timeframe, while the Minister of State for Trade must promptly publish the notification in the Gazette. These obligations ensure a transparent and timely process for the cessation of temporary duties.
Failure to comply with the provisions of this Act may result in legal consequences. Although the Act does not explicitly detail specific offences or penalties, breaches of the requirements to cease duties or non-compliance with the reporting and notification processes could potentially lead to legal actions. These may include civil actions for damages or administrative penalties imposed by the relevant authorities. The precise nature and extent of these consequences would depend on the specific circumstances of the breach and the applicable laws governing customs and duties.