Customs Tariff (No. 2) 1967

Legislation au C1967A00017 Not in force Act

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Customs Tariff (No. 2)

No. 17 of 1967

An Act relating to the Exemption from Duties of Customs of Goods for the use of certain Representatives of Governments of Countries other than Australia and their Staffs and Families.

[Assented to 12 May 1967]

BE it enacted by the Queens 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) 1967.

(2.) The Customs Tariffs 1966, as amended by the Customs Tariff 1967, is in this Act referred to as the Principal Act.

(3.) Section 1 of the Customs Tariff 1967 is amended by omitting sub-section (3.).


(4.) The Principal Act, as amended by this Act, may be cited as the Customs Tariff 19661967.

Commencement.

2. This Act shall come into operation on the day on which it receives the Royal Assent.

Special rates of duty.

3. Section 21 of the Principal Act is amended by omitting sub-sections (4.) and (5.) and inserting in their stead the following sub-sections:—

(4.) Sub-section (1.) of this section does not apply in respect of goods that are intended for the use of a consular post or person to whom item 5 or item 6 in Part I. of the Second Schedule applies where any other goods of the same kind, or of a similar kind, that have been imported into Australia were, at the time when they were entered for home consumption, intended for the use of the consular post or person and the Minister, by instrument in writing, declares that, in his opinion, the reasonable requirements of the consular post or person, as the case may be, have adequately been met by the other goods.

(5.) Sub-section (1.) of this section does not apply in respect of goods for the use of a consular post or person to whom item 5 or item 6 in Part I. of the Second Schedule applies unless—

(a) the head of the consular post or person for whose use the goods are intended, as the case may be, agrees that, in the event of the goods being sold or otherwise disposed of in Australia within two years after the date of entry of the goods for home consumption, he will, unless the Minister otherwise determines, pay an amount equal to the duty that, but for that item, would have been payable in respect of the goods; and

(b) where the person so entering into an agreement has previously entered into a similar agreement in relation to any other goods and has committed a breach of that last-mentioned agreement—the person complies with such conditions, if any, as the Minister, by instrument in writing, determines (which may include a condition that the person give security, satisfactory to the Minister, that he will comply with the first-mentioned agreement).

(6.) Where the Minister is of opinion that a country does not grant in relation to Australia exemptions from duties of customs corresponding with the exemptions having effect in relation to that country by virtue of item 5 or item 6 in Part I. of the Second Schedule, he may, by instrument in writing published in the Gazette, direct that that item shall not apply in relation to that country except to such extent, if any, as is specified in the instrument..

Amendment of Part I. of Second Schedule.

4. Part I. of the Second Schedule to the Principal Act is amended as set out in the Schedule to this Act.

THE SCHEDULE Section 4.

Amendment of Part I. of the Second Schedule to the Principal Act

Omit items 5 and 6, insert the following items:—

5

Goods that are, at the time when they are entered for home consumption, intended for—

(a) the official use of a consular post in Australia of any country, being a consular post the head of which is a person who is not an Australian citizen, is not ordinarily resident in Australia or in a Territory of the Commonwealth (including the Territory of Nauru) and is not otherwise engaged in a profession, business or occupation;

(b) the personal use of a person who is the head of a consular post in Australia of any country or, not being the head of such a post, is entrusted in the capacity of a consular officer with the exercise of consular functions at such a post, being a person who is not an Australian citizen, is not ordinarily resident in Australia or in a Territory of the Commonwealth (including the Territory of Nauru) and is not otherwise engaged in a profession, business or occupation;

(c) the official or personal use of a Trade Commissioner in Australia of any country, being a person who is not an Australian citizen, is not ordinarily resident in Australia or in a Territory of the Commonwealth (including the Territory of Nauru) and is not otherwise engaged in a profession, business or occupation; or

(d) the personal use of a member of the family of a person referred to in either of the last two preceding paragraphs, being a member of the family who forms part of the household of the person, is not an Australian citizen, is not ordinarily resident in Australia or in a Territory of the Commonwealth (including the Territory of Nauru) and is not engaged in a profession, business or occupation

Free

Free

6

Goods that—

(a) are, at the time when they are entered for home consumption, intended for the personal use of a person who is employed—

(i) in the administrative or technical service of a consular post in Australia of any country, being a consular post the head of which is a person who is not an Australian citizen, is not ordinarily resident in Australia or in a Territory of the Commonwealth (including the Territory of Nauru) and is not otherwise engaged in a profession, business or occupation; or

(ii) on the official staff of a Trade Commissioner in Australia of any country, being a Trade Commissioner referred to in paragraph (c) of item 5 of this Part of this Schedule,

and who is not an Australian citizen, is not ordinarily resident in Australia or in a Territory of the Commonwealth (including the Territory of Nauru) and is not otherwise engaged in a profession, business or occupation; and

(b) are imported at the time when that person first takes up duty at a consular post, or on the staff of a Trade Commissioner, as the case may be, in Australia of that country

Free

Free


The Schedule—continued

6a

Goods that—

(a) are, at the time when they are entered for home consumption—

(i) intended for the official use of a consular post in Australia of any country, being a consular post to which paragraph (a) of item 5 of this Part of this Schedule does not apply; or

(ii) intended for the official use of a Trade Commissioner in Australia of any country, being a person to whom paragraph (c) of item 5 of this Part of this Schedule does not apply;

(b) are declared by that person, in writing, to be for such official use; and

(c) are included in a class of goods, or are goods, approved by the Minister for the purposes of this item

Free

Free”.

 

Overview

The Customs Tariff (No. 2) 1967, enacted by the Queen's Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, amends the Customs Tariffs 1966 to address the issue of duty exemptions for goods intended for the use of certain representatives of foreign governments and their families. This Act seeks to ensure that the reasonable requirements of consular posts and Trade Commissioners are met by exempting goods from duty if they are intended for the official use or personal use of specified persons, provided these individuals are not Australian citizens, not ordinarily resident in Australia, and not engaged in a profession, business, or occupation. This legislative amendment is designed to align with reciprocal exemptions granted by other countries and to maintain fairness and reciprocity in international trade practices. The policy objective is to facilitate the smooth operation of diplomatic and trade relations by ensuring that the necessary goods for consular and trade purposes are exempt from customs duties under certain conditions.

Scope and Application

The Customs Tariff (No. 2) 1967 Act applies to certain goods intended for use by representatives of governments of countries other than Australia and their staffs and families. Specifically, it exempts from customs duties goods intended for the use of consular posts and trade commissioners in Australia, provided these individuals are not Australian citizens, do not ordinarily reside in Australia or its territories, and are not engaged in a profession, business, or occupation in Australia. The Act exempts both personal and official use goods, as well as goods for the personal use of employees of consular posts or trade commissioners under specific conditions. The exemptions are contingent upon the reasonable requirements of the consular post or person having been met by previously imported goods of the same or similar kind, and upon the head of the consular post or person agreeing to pay applicable duties if the goods are sold or disposed of within two years of entry into Australia. The Act also provides for the Minister to impose conditions or declare exemptions inapplicable to certain countries if they do not reciprocate the exemptions provided by Australia. The Act's provisions are enforced within the Commonwealth of Australia and can be further extended or restricted through subordinate instruments issued by the Minister.

Key Provisions

The Customs Tariff (No. 2) 1967 (Act No. 17 of 1967) modifies the Customs Tariff 1966–1967 to exempt certain goods from customs duties when intended for use by specified representatives of foreign governments and their families in Australia. Specifically, section 3 amends section 21 of the Principal Act by adding new sub-sections (4) and (5) that provide exemptions for goods intended for the use of consular posts or persons listed in Part I of the Second Schedule, provided that the reasonable requirements of the consular post or person have been met and certain conditions are met, including the payment of duty if the goods are sold or disposed of within two years of entry for home consumption. Additionally, the Act allows the Minister to direct that specific exemptions do not apply to a country if it does not reciprocate corresponding exemptions for Australia. The obligations imposed by the Act include the requirement for the head of a consular post or the relevant person to agree to conditions set by the Minister regarding the duty payment if the goods are sold or otherwise disposed of within two years. The Minister is also granted the authority to determine conditions for compliance if the person has previously breached a similar agreement. The Act further mandates that goods must be intended for the official or personal use of specified individuals and must meet residency and employment criteria as outlined in Part I of the Second Schedule. Breaches of the conditions set forth in the Act may result in civil or criminal consequences. For instance, failure to comply with the duty payment agreement or the conditions set by the Minister may lead to legal repercussions. While the specific penalties are not detailed in the provided text, it is typical under Australian law for breaches of customs regulations to incur fines and potential imprisonment, depending on the severity of the offence.

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