CUSTOMS TARIFF (No. 3).
No. 60 of 1950.
An Act relating to Duties of Customs.
[Assented to 14th December, 1950.]
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) 1950.
(2.) The Customs Tariff 1933–1949, as amended by the Customs Tariff 1950 and by the Customs Tariff (No. 2) 1950, is in this Act referred to as the Principal Act.
(3.) Section one of the Customs Tariff (No. 2) 1950 is amended by omitting sub-section (4.).
(4.) The Principal Act, as amended by this Act, may be cited as the Customs Tariff 1933–1950.
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.
Time of imposition of duties.
3. The time of the imposition of the duties of Customs imposed by this Act is the twenty-seventh day of October, One thousand nine hundred and fifty, at nine o’clock in the forenoon, reckoned according to standard time in the Australian Capital Territory, and this Act shall be deemed to have come into operation at that time.
THE SCHEDULE. Section 2.
——
Amendments of the Schedule to the Principal Act.
Import Duties.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
| | | |
DIVISION IV.—AGRICULTURAL PRODUCTS AND GROCERIES. |
73. By omitting the whole item and inserting in its stead the following item:— | | | |
“73. Matches and Vestas of all kinds:— | | | |
(a) (1) Wax, in boxes containing 50 vestas or less per gross of boxes | 5s. 7d. | 6s. 7d. | 6s. 7d. |
(2) Wood, in boxes containing 70 matches or less per gross of boxes | 7s. 10d. | 8s. 9d. | 8s. 9d. |
(b) (1) Wax, in boxes containing over 50, but not exceeding 100 vestas per gross of boxes | 11s. 2d. | 13s. 2d. | 13s. 2d. |
(2) Wood, in boxes containing over 70, but not exceeding 140 matches per gross of boxes | 15s. 8d. | 17s. 10d. | 17s. l0d. |
(c) (1) Wax, for each additional 50 vestas or portion of 50 vestas per box, an additional duty per gross of boxes | 5s. 7d. | 6s. 7d. | 6s. 7d. |
(2) Wood, for each additional 70 matches or portion of 70 matches per box, an additional duty per gross of boxes | 7s. l0d. | 8s. 9d. | 8s. 9d. |
(d) N.E.I. per 1,000 matches or vestas | 11d. | 1s. 0½d. | 1s. 0½d. |
(e) When put up in boxes or in other form for retail sale, unless the number of matches or vestas contained in each box or other retail unit is printed or stamped thereon, in addition to the duties set out in (a), (b), (c), (d) above per gross of boxes | 2s. | 2s. | 2s. |
or per 1,000 matches or vestas | | | |
whichever rate is applicable. | 3d. | 3d. | 3d.” |
Overview
The Customs Tariff (No. 3) 1950 was enacted to amend existing customs duties, as specified in the Customs Tariff 1933–1949, to better align with the economic and trade policies of the time. The Act was introduced to address the need for updating the tariff rates to reflect changing trade conditions and to ensure that the customs duties imposed were fair and effective. The Customs Tariff (No. 3) 1950 was passed by the Parliament of Australia and assented to by the King on 14th December, 1950. The policy objective of the Act was to revise the tariff rates for various goods, including agricultural products and groceries, to provide a more accurate reflection of the economic realities of the period and to support the broader economic policy goals of the government.
Scope and Application
The Customs Tariff (No. 3) 1950 applies to the importation of goods into Australia and imposes duties of customs on such imports, as detailed in the amended Schedule to the Principal Act. The legislation impacts all entities and individuals involved in the importation of goods by specifying the duties applicable to various items based on their type, packaging, and intended retail presentation. The Act's jurisdiction extends across the Commonwealth of Australia, enforcing uniform customs duties as set out in the amended tariff. There are no explicit exclusions or exemptions outlined in the text, implying that the duties apply broadly to all imports unless otherwise specified through subordinate instruments that might extend or restrict the application of this Act. The amendments detailed in the Schedule reflect changes to specific tariff items, adjusting the rates of duty applicable to different categories of imported goods.
Key Provisions
The Customs Tariff (No. 3) 1950 outlines the amendments and imposition of duties of customs, primarily focusing on specific tariff items. Section 2 amends the Schedule to the Principal Act, introducing new duties on certain goods, including matches and vestas of various kinds and quantities. This is detailed in the amendments to Tariff Item 73 under Division IV, Agricultural Products and Groceries. The imposition of these duties is set forth to take effect on 27 October 1950 at 9 am in the Australian Capital Territory.
The Act imposes specific obligations on importers and other relevant parties regarding the payment of duties on goods as outlined in the amended Schedule. For example, the new tariffs on matches and vestas include different rates based on the material (wax or wood), the number of items per box, and whether the goods are intended for retail sale. Importers must ensure that the correct duties are applied according to these specifications.
Failure to comply with the new tariff provisions can result in legal consequences. Although the Act does not explicitly detail penalties in the provided excerpt, breaches of customs duties typically result in financial penalties and possibly legal action under the Customs Act 1901 and other related legislation. Importers found evading or underpaying duties could face significant fines and other enforcement actions by the Australian Customs and Border Protection Service.