CUSTOMS TARIFF (No. 3).
No. 36 of 1928.
An Act relating to Duties of Customs.
[Assented to 22nd September, 1928.]
BE it enacted by the King’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. 3) 1928.
(2.) Section one of the Customs Tariff (No. 2) 1928 is amended by omitting sub-section (4.).
(3.) The Customs Tariff 1921–1926, as amended by the Customs Tariff 1928, and by the Customs Tariff (No. 2) 1928, is in this Act referred to as the Principal Act.
(4.) The Principal Act, as amended by this Act, may be cited as the Customs Tariff 1921–1928.
Amendment of Tariff.
2. The Schedule to the Principal Act is amended as set out in the Schedule to this Act, and Duties of Customs are hereby imposed in accordance with the first-mentioned Schedule, as amended by the last-mentioned Schedule.
Date from which new duties commence.
3.—(1.) Subject to sub-section (2.) of this section, the duties imposed by the Schedule to this Act shall be deemed to have been imposed as from the seventh day of September One thousand nine hundred and twenty-eight at nine o’clock in the forenoon, reckoned according to the standard time in the Territory for the Seat of Government.
(2.) Where, by an amendment made by this Act, any duty, increase of duty or decrease of duty is imposed on any particular article, as on and from any date later than the seventh day of September One thousand nine hundred and twenty-eight, the duty, increase of duty or decrease of duty shall be deemed to have been imposed as on and from such later date.
Savings
4. Nothing in this Act shall affect the operation of the Customs Tariff (New Zealand Preference) 1922–1926, the Customs Tariff (New Zealand Preference) 1922 (No. 2) or the Customs Tariff (Papua and New Guinea Preference) 1926.
THE SCHEDULE.
Amendment to the Schedule to the Customs Tariff 1921–1926, as amended by the Customs Tariff 1928 and by the Customs Tariff (No. 2) 1928.
IMPORT DUTIES.
DIVISION X.—Wood, Wicker, and Cane.
Item 291. By inserting the words “(Sequoia Sempervirens)” after the word “Redwood” (wherever occurring.)
Overview
The Customs Tariff (No. 3) 1928 is an Act of the Commonwealth Parliament designed to amend the existing customs duties as stipulated in the Customs Tariff 1921–1926, which was subsequently updated by the Customs Tariff 1928 and the Customs Tariff (No. 2) 1928. This legislation was enacted to address the need for periodic adjustments to the tariff schedule to reflect changes in trade policies and economic conditions. The Act imposes new duties and amends existing ones, as outlined in the attached schedule, effective from the seventh day of September 1928. Notably, this Act ensures that the operation of preferential tariff arrangements with New Zealand and Papua and New Guinea remains unaffected, maintaining the established trade relations and benefits.
The primary objective of the Customs Tariff (No. 3) 1928 is to update and refine the customs duties, ensuring that the Australian government can effectively regulate imports and protect domestic industries. By enacting this legislation, the Parliament aimed to provide a structured and legal framework for the imposition of customs duties, thereby influencing trade practices and contributing to the economic stability and strategic interests of the nation.
Scope and Application
The Customs Tariff (No. 3) 1928 applies to the imposition of customs duties in accordance with the amended Schedule to the Principal Act, which is the Customs Tariff 1921–1926 as amended. The Act imposes duties on specific goods entering Australia, and these duties are effective from 7 September 1928, or later dates specified for certain amendments. The scope of the Act extends to all goods subject to the amended tariff, thereby impacting importers, exporters, and entities involved in the trade of these goods. The Act does not affect the operation of preferential tariffs with New Zealand and Papua New Guinea. The application of the Act is nationwide, as it is a Commonwealth Act, impacting trade across all states and territories within Australia. Subordinate instruments may further extend or restrict the application of this Act, but the primary legislation itself does not detail these provisions.
Key Provisions
The Customs Tariff (No. 3) 1928 (hereinafter referred to as the "Act") amends the existing Customs Tariff 1921–1926 by imposing new duties on certain goods, as detailed in the Schedule to the Act. Specifically, Section 2 of the Act amends the Schedule to the Principal Act, which is the Customs Tariff 1921–1926, as previously amended by the Customs Tariff 1928 and the Customs Tariff (No. 2) 1928. The amendments in the Schedule impose new duties on goods, including the insertion of "(Sequoia Sempervirens)" after the word "Redwood" in Item 291 of Division X, which pertains to Wood, Wicker, and Cane.
The Act imposes several obligations on the parties involved. Firstly, it requires the implementation of the amended duties as set out in the Schedule. This includes the imposition of new duties on the specified goods from the commencement date of the Act, which is the seventh day of September 1928, as stated in Section 3(1). For any amendments imposing duties on specific dates later than this, the new duties are to commence on the specified later date, as per Section 3(2). Additionally, the Act ensures that the amendments do not affect the operation of the Customs Tariff (New Zealand Preference) 1922–1926, the Customs Tariff (New Zealand Preference) 1922 (No. 2), or the Customs Tariff (Papua and New Guinea Preference) 1926, as clarified in Section 4.
Failure to comply with the provisions of this Act can result in legal consequences. Although the Act does not explicitly outline specific offences or penalties, breaches of customs duties and regulations typically fall under the broader framework of the Customs Act 1901 and the Crimes Act 1914. These Acts provide for both civil and criminal penalties, including fines and imprisonment, depending on the severity of the breach. For instance, under the Crimes Act 1914, serious breaches of customs regulations can lead to penalties of up to five years imprisonment, while lesser offences may incur fines. Therefore, entities and individuals subject to the Act must ensure strict adherence to the imposed duties to avoid any legal repercussions.