Customs Tariff (No. 3) 1956

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CUSTOMS TARIFF (No. 3).

No. 62 of 1956.

An Act relating to Duties of Customs.

[Assented to 13th. September, 1956.]

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. 3) 1956.

(2.) The Customs Tariff 1933–1954, as amended by the Customs Tariff 1956 and the Customs Tariff (No. 2) 1956, is in this Act referred to as the Principal Act.

(3.) Section one of the Customs Tariff (No. 2) 1956 is amended by omitting sub-section (4.).

(4.) The Principal Act, as amended by this Act, may be cited as the Customs Tariff 1933–1956.

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 imposed in accordance with the first-mentioned Schedule as amended by the last-mentioned Schedule.

Time of imposition of duties.

3.—(1.) The time of the imposition of the duties of Customs (not being duties of Customs the time of the imposition of which is fixed by the next succeeding sub-section) imposed by this Act is the fourteenth day of June, One thousand nine hundred and fifty-six, 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.

(2.) The time of the imposition of the duties of Customs imposed by this Act and set out in the column headed “Intermediate Tariff” in the Schedule to this Act, upon goods which are specified in, and are the produce or manufacture of a British or foreign country specified in, a Proclamation issued on or after the thirteenth day of June, One thousand nine hundred and fifty-six, and prior to the date on which this Act receives the Royal Assent, applying or varying the application of the rates of duty so set out to those goods, is the time and date specified in that Proclamation.

Validation of Proclamations.

4.—(1.) Every Proclamation issued on or after the thirteenth day of June, One thousand nine hundred and fifty-six, and prior to the date on which this Act receives the Royal Assent, applying or varying the application of rates of duty set out in the column headed “Intermediate Tariff” in the Schedule to this Act to goods which are specified in, and are the produce or manufacture of a British or foreign country specified in, the Proclamation, and every Proclamation issued during that period revoking or varying any such Proclamation, shall be deemed to have been lawfully made.

(2.) The power conferred by sub-section (3.) of section nine a of the Principal Act to issue a Proclamation revoking or varying a Proclamation issued in pursuance of sub-section (1.) of that section includes a power to revoke or vary a Proclamation referred to in the last preceding sub-section.

THE SCHEDULE. Section 2.

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Amendments of the Schedule to the Principal Act.

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IMPORT DUTIES.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
DIVISION I—ALE, SPIRITS, AND BEVERAGES.
1. By omitting the whole item and inserting in its stead the following item :—
“1. Ale and other beer, porter, cider and perry, spirituous:—
(a) In containers not exceeding one gallon*
per gallon	11s. 1d.	12s. 2d.	14s. 4d.
(b) Otherwise------------------per gallon	10s. 7d.	11s. 9d.	12s. 10d.
* Six reputed quarts or twelve reputed pints or twenty-four reputed f-pints to be charged as one gallon.”

The Schedule—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
DIVISION VI.—METALS AND MACHINERY.
148. By omitting the whole of sub-item (a) and inserting in its stead the following sub-item :—
“(a) Gold leaf---------------------------ad val.	7½ per cent.	35 per cent.	35 per cent.”
176. By adding to sub-item (f) a new paragraph (4) as follows :—
“(4) Bleaching and dyeing machinery, textile, combined or separate, and spindles and tubes of stainless steel therefor ad val.	27½ per cent.	50 per cent.	57½ per cent.”
By omitting the whole of paragraphs (2) and (3) of sub-item (u) and inserting in their stead the following paragraphs :—
“(2) Machines (other than those covered by Item 176 (u) (1)), having the mechanical driving unit incorporated in the hand piece, but not including such machines which are designed to operate only on an alternating current frequency exceeding 60 cycles per second—
(a) As prescribed by Departmental By-laws
ad val.	Free	12½ per cent.	12½ per cent.
(b) ¼-inch drilling machines-----------ad val.	12½ per cent.	25 per cent.	30 per cent.
(c) Other------------------------ad val.	20 per cent.	35 per cent.	40 per cent.
(3) Other-----------------------------ad val.	Free	12½ per cent.	12½ per cent.”
180. By omitting the whole of paragraph (9) of sub-item (e) and inserting in its stead the following paragraph :—
“(9) Choke coils suitable for use in connexion with battery eliminating devices each	3s. 9d.	10s.	10s.
or ad val.	27½ per cent.	45 per cent.	52½ per cent.
whichever rate returns the higher duty.”
DIVISION VII—OILS, PAINTS, AND VARNISHES.
231. By omitting the whole of sub-item (a) and inserting in its stead the following sub-item :—
“(a) (1) Ceramic colours; prepared glazes for pottery in dry colour form; artists’ colours (except liquid drawing inks) in containers not exceeding 1 lb. ad val.	Free	12½ per cent.	12½ per cent.
(2) Dyes, including organic pigment dyestuffs and lakes, dry or in paste form—
(a) Toluidine red, para red, lithol red, rubine toner, lake red C ad val.	15 per cent.	30 per cent.	30 per cent.
(b) Other-----------------------ad val.	Free	15 per cent.	15 per cent.
(3) Lead chromes; chrome greens ; molybdate chromes; zinc chromes ; zinc greens ; paris green ad val.	30 per cent.	42½ per cent.	42½ per cent.
(4) Litharge and sub-oxide of lead per cwt.	2s.	3s.	3s. 6d.
or ad val.	10 per cent.	22½ per cent.	27½ per cent.
whichever rate returns the higher duty.”
By omitting the whole of paragraph (2) of sub-item (e) and inserting in its stead the following paragraph :—
“(2) Colours, dry, n.e.i.-------------------ad val.	Free	12½ per cent.	12½ percent.”

The Schedule—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division VII.—Oils, Paints, and Varnishes—continued.
232. By omitting the whole of sub-item (e) and inserting in its stead the following sub-item :—
“(e) Synthetic oils and preparations containing synthetic resins, in a form suitable for use in the manufacture of paints enamels or varnishes—
(1) When not prescribed by Departmental By-laws under paragraph (2) of this sub-item, as prescribed by Departmental By-laws ad val.	25 per cent.	40 per cent.	45 per cent.
(2) As prescribed by Departmental By-laws-------	Free	Free	Free
(3) Other-----------------------per gallon	2s.	3s.	3s. 6d.
or ad val.	17½ per cent.	32½ per cent.	37½ per cent.
whichever rate returns the higher duty.”
DIVISION XI.—JEWELLERY AND FANCY GOODS.
317. By omitting the whole item and inserting in its stead the following item :—
“317. Watch and clock main and hair springs; magnetic compasses of all kinds except prismatic compasses and compasses for external wear and compasses of gold or silver or mounted in gold or silver ; ships’ chronometers, patent logs, and sounding machines; microscopes; telescopes ; and clinical thermometers ad val.	Free	12½ per cent.	12½ per cent.”
321. By omitting from sub-item (a) the following :—
“spectacle frames,”.
By adding a new sub-item (c) as follows :—
“(c) Spectacle frames—
(1) Wholly or partly of gold or silver (not being included in paragraph (2) ) ad val.	20 per cent.	35 per cent.	52½ per cent.
(2) Rolled-gold, gold-filled, gold-cased, gold-plated or gilt, including such frames when fitted with pads bridges or knuckles of gold
ad val.	20 per cent.	35 per cent.	42½ per cent.
(3) N.E.I.-------------------------ad val.	20 per cent.	35 per cent.	42½ per cent.”
DIVISION XVI.—MISCELLANEOUS.
369. By adding to sub-item (c) a new paragraph (7) as follows :—
“(7) Of the alkyd type ; of the maleic type; rosin esters—
(a) As prescribed by Departmental By-laws-------	Free	Free	Free
(b) Other-------------------------ad val.	25 per cent.	40 per cent.	45 per cent.”
376. By omitting the whole of sub-item (d) and inserting in its stead the following sub-item :—
“(d) Fancy boxes containing free goods or goods subject to a specific rate ad val.	22½ per cent.	42½ per cent.	47½ per cent.”

The Schedule—continued.

Tariff 1-teraft.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division XVI.—Miscellaneous—continued.
376.—continued.
By omitting the whole of sub-item (f) and inserting in its stead the following sub-item :—
“(f) Fancy boxes, imported empty, which are ordinarily, used as containers for jewellery and for hair or cloth brushes; fancy boxes, cabinets, canteens or fancy cases, containing goods mentioned in item 197, and fancy boxes, cabinets, canteens or fancy cases, imported empty, which are ordinarily used as containers for goods mentioned in item 197 ad val.	22½ per cent.	42½ per cent.	47½ per cent.’

Overview

The Customs Tariff (No. 3) 1956, enacted by the Parliament of Australia, aims to amend the existing Customs Tariff to update and revise the duties of customs applicable to various imported goods. This Act updates the Customs Tariff 1933–1954 by incorporating changes as set out in the Customs Tariff 1956 and the Customs Tariff (No. 2) 1956, thereby creating a consolidated Customs Tariff 1933–1956. The primary policy objective of this Act is to ensure that the customs duties reflect the most current economic and trade policies, providing a structured and updated framework for tariff imposition on imported goods. By setting specific duties on various items ranging from ale and spirits to metals and machinery, and miscellaneous goods, the Act ensures that the government can regulate and control the flow of goods into the country effectively. The Act also includes provisions for the validation of proclamations made between 13 June 1956 and the date of Royal Assent, ensuring continuity and legality in tariff adjustments during this transitional period. The amendments detailed in the Schedule to this Act involve changes to tariff rates for numerous goods, reflecting adjustments in trade policies and economic considerations of the time. The effective date for the imposition of these new duties is set as the 14th day of June 1956, with specific provisions for intermediate tariffs applied to goods specified in proclamations issued within the defined period.

Scope and Application

The Customs Tariff (No. 3) 1956 Act applies to goods imported into Australia, governing the imposition of customs duties and tariffs on various imported items. It specifies the duties applicable to a wide range of goods, including ale, spirits, beverages, metals, machinery, oils, paints, varnishes, jewellery, fancy goods, and miscellaneous items. The Act operates at the national level under the Commonwealth of Australia, thereby affecting all states and territories within the country. The imposition of duties is effective from the 14th of June 1956, with specific duties outlined in the Act’s Schedule. Proclamations made between the 13th of June 1956 and the date of Royal Assent are validated, ensuring continuity in tariff application during this period. The Act allows for the amendment of tariff rates through subordinate instruments, which can adjust the duties imposed on various goods as necessary.

Key Provisions

The Customs Tariff (No. 3) 1956 sets forth amendments to the existing customs duties, which are detailed in the Schedule to the Principal Act. Section 2 of the Act amends the Schedule to the Principal Act by modifying various tariff items across different divisions, such as ale, spirits, and beverages, metals and machinery, oils, paints, and varnishes, as well as miscellaneous goods. For instance, in Division I, the duties on ale, beer, cider, and perry are specified according to the container size, with different rates for containers not exceeding one gallon and otherwise. Similarly, in Division VI, duties on metals and machinery, such as gold leaf and bleaching and dyeing machinery, are adjusted. These amendments reflect changes in the tariff rates, which are set out in the amended Schedule. The Act imposes specific obligations on importers, exporters, and other entities involved in the importation and exportation of goods subject to customs duties. Importers must ensure that they declare the correct tariff classification of goods and pay the applicable duties. Exporters may need to provide documentation that justifies preferential tariff rates if applicable. Additionally, the Act mandates that all goods entering or leaving Australia be accompanied by the necessary documentation, such as invoices and certificates of origin, to facilitate the assessment of duties. These obligations are critical for ensuring compliance with the customs regulations and for the smooth operation of international trade. Breaches of the customs duties and obligations outlined in the Act can result in civil and criminal penalties. Civil penalties may include the payment of unpaid duties, interest, and penalties. For instance, under section 16 of the Principal Act, the Commissioner of Customs may impose a penalty of up to 100% of the value of the dutiable goods for non-compliance. Criminal penalties can also be imposed for serious breaches, such as fraud or willful misrepresentation. The Act provides for fines and imprisonment, with the maximum penalties varying according to the severity of the offence. For example, under section 18 of the Principal Act, individuals found guilty of fraud may face fines of up to 10,000 pounds or imprisonment for up to five years, or both. These penalties are intended to deter non-compliance and to uphold the integrity of the customs duty system.

Area of Law: Commercial Law
Instrument: Act
Concepts: Definitions & Interpretation; Commencement Provisions; Reporting & Disclosure Obligations; Enforcement Powers

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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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