Customs Tariff (No. 2) 1970

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Customs Tariff (No. 2)

No. 82 of 1970

An Act relating to Duties of Customs.

[Assented to 26 October 1970]

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) 1970.

(2.) The Customs Tariff 1966–1969, as amended by the Customs Tariff 1970, is in this Act referred to as the Principal Act.

(3.) Section 1 of the Customs Tariff 1970 is amended by omitting sub-section (3.).

(4.) The Principal Act, as amended by this Act, may be cited as the Customs Tariff 1966–1970.

Commencement.

2. This Act shall be deemed to have come into operation on the nineteenth day of August, One thousand nine hundred and seventy.

Amendments of Principal Act.

3. The Principal Act is amended as set out in the Schedule to this Act.

THE SCHEDULE Section 3.

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Amendments of the Principal Act

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Amendments of part ii. of the first schedule

1. Omit items 22.05 and 22.06, insert the following items:—
“22.05	* Wine of fresh grapes; grape must with fermentation arrested by the addition of alcohol:
22.05.1	- Sparkling wine:
22.05.11	- - Champagne.........................	$2.70 per gal	$2.70 per gal
22.05.19	- - Other.............................	$3.50 per gal	$3.20 per gal
22.05.2	- Containing not more than 35% of proof spirit, being goods not falling within sub-item 22.05.1:
22.05.21	- - In packs not exceeding 1 gallon............	$1.70 per gal	$1.40 per gal
22.05.29	- - Other.............................	$2.30 per gal	$2.15 per gal
22.05.3	- Containing more than 35% of proof spirit and not more than 40% of proof spirit, being goods not falling within sub-item 22.05.1:
22.05.31	- - In packs not exceeding 1 gallon............	$1.70 per gal, and $0.01 per gal for each 0.1% of proof spirit in excess of 35% proof spirit	$1.40 per gal, and $0.0075 per gal for each 0.1% of proof spirit in excess of 35% proof spirit
22.05.39	- - Other.............................	$2.30 per gal, and $0.01 per gal for each 0.1% of proof spirit in excess of 35% proof spirit	$2.15 per gal, and $0.0075 per gal for each 0.1% of proof spirit in excess of 35% proof spirit
22.05.9	- Other..............................	$3.60 per gal	$3.50 per gal
22.06	* Vermouths, and other wines of fresh grapes flavoured with aromatic extracts:
22.06.1	- Containing not more than 35% of proof spirit:
22.06.11	- - In packs not exceeding 1 gallon............	$1.70 per gal	$1.40 per gal
22.06.19	- - Other.............................	$2.30 per gal	$2.15 per gal
22.06.9	- Other..............................	$3.60 per gal	$3.50 per gal”.
2. Omit sub-items 24.02.1 and 24.02.2, insert the following sub-items:—
“24.02.1	- Cigarettes; fine cut tobacco suitable for the manufacture of cigarettes, not put up for retail sale	$5.81 per lb	$5.81 per lb
24.02.2	- Cigars, cigarillos and cheroots.............	$5.58 per lb	$5.58 per lb”.
3. Omit sub-item 24.02.9, insert the following sub-item:—
“24.02.9	- Other..............................	$3.19 per lb	$3.09 per lb”.

The Schedule—continued

4. Omit sub-items 27.07.4 and 27.07.5, insert the following sub-items:—
“27.07.4	- Benzene; toluene; hydrocarbon oils having a flash point of less than 73° Fahrenheit when tested in an Abel Pensky closed test apparatus:
27.07.41	- - In packs not exceeding 1 gallon............	$0.344 per gal	$0.153 per gal
27.07.49	- - Other:
27.07.491	- - - As prescribed by by-law...............	Free	Free
27.07.492	- - - For use as fuel for propulsion purposes in aircraft, as prescribed by by-law	$0.1257 per gal	$0.1257 per gal
27.07.499	- - - Other............................	$0.153 per gal	$0.153 per gal
27.07.5	- Xylene; solvent naphtha; mineral turpentine:
27.07.51	- - In packs not exceeding 1 gallon............	$0.192 per gal	Free
27.07.59	- - Other:
27.07.591	- - - As prescribed by by-law...............	Free	Free
27.07.599	- - - Other............................	$0.153 per gal	$0.153 per gal”.
5. Omit sub-item 27.10.2, insert the following sub-item:—
“27.10.2	- Diesel fuel:
27.10.21	- - As prescribed by by-law for the purposes of this paragraph	Free	Free
27.10.22	- - As prescribed by by-law for the purposes of this paragraph; power kerosene	$0.05 per gal	$0.05 per gal
27.10.23	- - Kerosene for use as fuel for propulsion purposes in aircraft:
27.10.231	- - - As prescribed by by-law...............	$0.109 per gal	$0.109 per gal
27.10.239	- - - Other............................	$0.159 per gal	$0.159 per gal
27.10.29	- - Other:
27.10.291	- - - As prescribed by by-law...............	$0.155 per gal	$0.155 per gal
27.10.299	- - - Other............................	$0.205 per gal	$0.205 per gal”.
6. Omit sub-items 27.10.4 and 27.10.5, insert the following sub-items:—
“27.10.4	- Gasoline and other oils having a flash point of less than 73° Fahrenheit when tested in an Abel Pensky closed test apparatus:
27.10.41	- - In packs not exceeding 1 gallon............	$0.344 per gal	$0.153 per gal
27.10.49	- - Other:
27.10.491	- - - As prescribed by by-law for the purposes of this sub-paragraph	Free	Free
27.10.492	- - - For use as fuel for propulsion purposes in aircraft, as prescribed by by-law	$0.1257 per gal	$0.1257 per gal

The Schedule—continued

27.10.493	- - - As prescribed by by-law for the purposes of this sub-paragraph	$0.153 per gal	$0.153 per gal
27.10.494	- - - For use as fuel for propulsion purposes in aircraft	$0.2007 per gal	$0.2007 per gal
27.10.499	- - - Other...........................	$0.228 per gal	$0.228 per gal
27.10.5	- Mineral turpentine:
27.10.51	- - In packs not exceeding 1 gallon..........	$0.192 per gal	Free
27.10.52	- - In bulk or in packs exceeding 1 gallon, as prescribed by by-law	Free	Free
27.10.59	- - Other............................	$0.153 per gal	$0.153 per gal”.
7. Omit paragraph 29.01.19, insert the following paragraph:—
“29.01.19	- - Other............................	$0.153 per gal	$0.153 per gal”.

AMENDMENT OF PART V. OF THE FIFTH SCHEDULE

Omit items 211 to 218 (inclusive), insert the following items:—
“211	22.05.11	Goods to which the tariff classification specified in column 2 of this item applies	$1.50 per gal
212	22.05.19	Goods to which the tariff classification specified in column 2 of this item applies	$1.50 per gal
213	22.05.21	Goods to which the tariff classification specified in column 2 of this item applies	$0.90 per gal
214	22.05.29	Goods to which the tariff classification specified in column 2 of this item applies	$0.90 per gal
215	22.05.31	Goods to which the tariff classification specified in column 2 of this item applies	$0.90 per gal
216	22.05.39	Goods to which the tariff classification specified in column 2 of this item applies	$0.90 per gal
217	22.06.11	Goods to which the tariff classification specified in column 2 of this item applies	$0.90 per gal
218	22.06.19	Goods to which the tariff classification specified in column 2 of this item applies	$0.90 per gal”.

AMENDMENT OF PART VII. OF THE FIFTH SCHEDULE

Omit item 82a, insert the following item:—
“82a	24.02.9	Goods to which the tariff classification specified in 1 column 2 of this item applies	$3.09 per lb”.

Overview

The Customs Tariff (No. 2) 1970, enacted by the Parliament of Australia, amends the existing Customs Tariff 1966–1969 to adjust the duty rates on various goods. This Act seeks to address the need for updated tariff rates on certain commodities to reflect changes in economic conditions and trade policies. By modifying the Principal Act, the legislation aims to ensure that the customs duties imposed on imported goods are fair and aligned with the current fiscal and trade strategies. The enactment of this Act by the Queen's Most Excellent Majesty, the Senate, and the House of Representatives signifies the Commonwealth's commitment to regulating and managing the import duties effectively. The Customs Tariff (No. 2) 1970 brings about specific amendments to the duty rates on wine, tobacco products, and various chemical substances. This includes changes to the tariffs on different types of wines, from sparkling wines to vermouths, as well as adjustments to the duties on cigarettes and cigars. Additionally, the Act revises the rates for chemicals such as benzene, toluene, and xylene, among others, ensuring that the taxation on these goods is accurately reflected in line with contemporary economic considerations. These amendments are intended to provide a clearer and more precise framework for the imposition of customs duties on these imported goods.

Scope and Application

The Customs Tariff (No. 2) 1970 Act applies to goods imported into Australia, impacting individuals, businesses, and entities involved in the importation process. The Act's amendments are primarily concerned with updating the duty rates on various goods, including wines, tobacco products, and petroleum products, as detailed in the schedule to the Act. It amends the Principal Act, which is the Customs Tariff 1966–1969, as further amended by the Customs Tariff 1970. The Act operates on a national level, affecting all states and territories within Australia. There are no stated exclusions or exemptions within the Act, though certain goods may be exempt or subject to lower duty rates based on regulations made under the Act. The application of the Act may be further defined or extended through subordinate instruments, such as regulations or orders, which can specify particular goods, conditions, or rates not covered in detail within the Act itself.

Key Provisions

The Customs Tariff (No. 2) 1970 amends the Customs Tariff 1966–1969, referred to as the Principal Act. This Act adjusts various tariff rates and classifications for goods imported into Australia. Section 3 of the Act includes amendments to the Principal Act as outlined in the Schedule, modifying tariff rates for specific goods such as wine, tobacco products, and certain chemicals and fuels. For example, the rates for sparkling wine and other wines are adjusted with specific rates depending on the alcohol content and packaging size. Similarly, tobacco products see updated rates for cigarettes, cigars, and other tobacco goods. The Schedule also revises rates for chemicals like benzene, toluene, and xylene, as well as for various fuels such as diesel and gasoline. The Act imposes specific obligations on importers and other entities involved in the importation of goods. Importers must correctly classify the goods according to the updated tariff classifications and pay the corresponding duties. Customs officers and other relevant authorities must enforce these tariff rates and ensure compliance. Importers need to ensure that they are aware of the updated rates and classify their goods correctly to avoid penalties or fines. The Act requires importers to provide accurate declarations and supporting documentation to facilitate the assessment and collection of appropriate duties. Breaches of the provisions of this Act can result in civil and criminal penalties. For example, if an importer knowingly or negligently misclassifies goods or underpays the applicable duties, they may face financial penalties. The maximum penalties can include fines that are significant enough to deter non-compliance. Additionally, persistent or severe breaches may lead to prosecution, resulting in criminal charges. Such penalties are intended to ensure compliance with the Act and to protect the revenue generated through customs duties. The Act underscores the importance of accurate classification and payment of duties to avoid legal consequences.

Area of Law: Customs Law
Instrument: Act
Concepts: Commencement Provisions; Reporting & Disclosure Obligations; Offence Provisions

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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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