Customs Tariff (No. 2) 1973
No. 170 of 1973
AN ACT
Relating to Duties of Customs.
[Assented to 11 December 1973]
BE IT ENACTED by the Queen, the Senate and the House of Representatives of Australia, as follows:—
Short title and citation.
1. (1) This Act may be cited as the Customs Tariff (No. 2) 1973.
(2) The Customs Tariff 1966-1972, as amended by the Customs Tariff 1973, is in this Act referred to as the Principal Act.
(3) Section 1 of the Customs Tariff 1973 is amended by omitting sub-section (3).
(4) The Principal Act, as amended by this Act, may be cited as the Customs Tariff 1966-1973.
Commencement.
2. (1) Sections 1, 2 and 4 shall come into operation on the day on which this Act receives the Royal Assent.
(2) Sections 3 and 5 shall come into operation on the day on which the Industries Assistance Commission Act 1973 comes into operation.
Interpretation.
3. Section 6 of the Principal Act is amended—
(a) by inserting in sub-section (1), after the definition of “duty”, the following definition:—
“‘Industries Assistance Commission’ means the Industries Assistance Commission constituted under the Industries Assistance Commission Act 1973;”;
(b) by inserting in sub-section (1), after the definition of “support duty”, the following definition:—
“‘Tariff Board’ means the Tariff Board that was constituted under the Tariff Board Act 1921-1972;”; and
(c) by omitting from sub-section (1) the definition of “the Tariff Board”,
Deferred rates.
4. Section 18 of the Principal Act is repealed.
5. (1) Section 34 of the Principal Act is repealed and the following section substituted:—
Temporary rates.
“34. (1) Where a rate of duty set out in column 3 or column 4 of the First Schedule, in column 6 of the Fourth Schedule or in column 4 of the Fifth Schedule in relation to any goods is referred to in that column as a temporary duty, the rate ceases to operate at the expiration of a period of three months after the date upon which the Minister administering the Industries Assistance Commission Act 1973 received or receives the report of the Industries Assistance Commission upon the reference to that Commission or to the Tariff Board with respect to those goods that was pending on the date as from which duty in accordance with that rate commenced to be collected.
“(2) For the purposes of sub-section (1), a notification in the Gazette by the Minister administering the Industries Assistance Commission Act 1973, under sub-section (4) of section 29 of that Act, of the fact that he has received the report of the Industries Assistance Commission upon a particular reference and of the date upon which he received that report is conclusive evidence of the matters so notified.”.
(2) Notwithstanding the amendment made by sub-section (1)—
(a) section 34 of the Principal Act continues to apply to such extent as is necessary to terminate the operation of the rate of a temporary duty in relation to any goods where 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 duty in accordance with that rate commenced to be collected, was received by the Prime Minister before the commencement of-this section; and
(b) for the purposes of that section as so continuing to apply, the references in that section to the Minister of State for Trade and Industry shall be construed as references to the Prime Minister.
Overview
The Customs Tariff (No. 2) 1973 Act was enacted to amend existing customs duty legislation and was assented to on 11 December 1973. This Act aimed to address the need for updating and refining the customs tariff regime, ensuring that it aligned with contemporary economic and trade policies. It was enacted by the Queen, the Senate, and the House of Representatives of Australia. The policy objective was to provide a framework for temporary duty rates in response to specific economic conditions and recommendations from the Industries Assistance Commission.
This legislation introduced changes to the Customs Tariff 1966-1972, including the repeal of certain sections and the introduction of new definitions to align with the new Industries Assistance Commission Act 1973. By setting a three-month period for the cessation of temporary duty rates after the receipt of the Industries Assistance Commission's report, the Act aimed to provide flexibility in tariff adjustments to better respond to economic needs and trade developments.
Scope and Application
The Customs Tariff (No. 2) 1973 Act applies to the imposition of customs duties on goods entering Australia. The legislation amends the Customs Tariff 1966-1972, modifying definitions and introducing changes to the application of temporary duty rates. It primarily affects importers, exporters, and any entities involved in the customs process for goods entering Australia. The Act operates at the Commonwealth level, as it pertains to national customs duties. The scope of the Act is national, applying to all goods entering Australia from outside its borders. There are no explicit exclusions or exemptions outlined in the text, although the specific application of duties may vary depending on the goods involved and their classification under the tariff schedules. The Act can be further specified through subordinate instruments, which may provide detailed rules for the implementation and administration of the customs duties.
Key Provisions
The Customs Tariff (No. 2) 1973 (sections 1-5) sets out the legislative framework for duties of customs in Australia. It amends the Customs Tariff 1966-1972 and introduces new definitions and provisions for temporary duty rates. Specifically, it repeals section 18 and substitutes section 34 of the Principal Act, establishing new rules for when temporary duty rates cease to operate. These changes apply to goods listed in specified schedules of the Principal Act and are contingent upon the receipt of reports from the Industries Assistance Commission or the Tariff Board.
The Act imposes certain obligations on the relevant parties, including the requirement for the Minister administering the Industries Assistance Commission Act 1973 to notify the public in the Gazette when a report from the Industries Assistance Commission has been received. This notification serves as conclusive evidence of the receipt date of the report and is crucial for determining when temporary duty rates will cease to operate. Additionally, the Prime Minister must receive and act upon reports from the Tariff Board under specific conditions outlined in the Act.
Failure to comply with the provisions of the Customs Tariff (No. 2) 1973 may result in civil and criminal consequences. While the Act does not explicitly state penalties for non-compliance, breaches of customs duties generally attract significant penalties under the Customs Act 1901. For example, knowingly making a false statement or supplying false information to a Customs officer can result in fines and imprisonment. The maximum penalties for such offences can be severe, reflecting the importance of adhering to the legislative requirements.
In summary, the Customs Tariff (No. 2) 1973 introduces amendments to the Customs Tariff 1966-1972, particularly concerning the cessation of temporary duty rates. It imposes obligations on the Minister and the Prime Minister to ensure timely notifications and actions based on received reports. Non-compliance with these provisions could lead to severe civil and criminal penalties under existing customs legislation.