CUSTOMS TARIFF (No. 4.)
No. 12 of 1948.
An Act relating to Duties of Customs.
[Assented to 27th April, 1948.]
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. 4) 1948.
(2.) The Customs Tariff 1933-1939, as amended by the Customs Tariff 1948, by the Customs Tariff (No. 2) 1948 and by the Customs Tariff (No. 3) 1948, is in this Act referred to as the Principal Act.
(3.) Section one of the Customs Tariff (No. 3) 1948 is amended by omitting sub-section (4.)
(4.) The Principal Act, as amended by this Act, may be cited as the Customs Tariff 1933-1948.
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 for imposition of duties.
3. The time for the imposition of duties of Customs imposed by this Act is the nineteenth day of February, One thousand nine hundred and forty-eight, 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.
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AMENDMENTS OF THE SCHEDULE TO THE PRINCIPAL ACT. Section 2.
IMPORT DUTIES.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
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DIVISION I.—ALE, SPIRITS, AND BEVERAGES. | |||
1. By omitting the whole item and inserting in its stead the following item:— |
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“1. Ale and other beer, porter, eider and perry, spirituous:— |
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(a) In containers not exceeding one gallon* per gallon | 5s. 10d. | 9s. 1d. | 9s. 1d. |
(b) Otherwise----------------- per gallon | 5s. 4d. | 7s. 7d. | 7s. 7d. |
* Six reputed quarts or twelve reputed pints or twenty-four reputed half-pints to be charged as one gallon.” |
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3. By omitting the whole of paragraph (2) of sub-item (b) and inserting in its stead the following paragraph:— |
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“(2) Other— |
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(a) When not exceeding the strength of proof per gallon | 68s. 6d. | 71s. 6d. | 71s. 6d. |
(b) When exceeding the strength of proof per proof gallon | 68s. 6d. | 71s. 6d. | 71s. 6d.” |
By omitting the whole of sub-item (i) and inserting in its stead the following sub-item:— |
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“(i) Other— |
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(1) When not exceeding the strength of proof per gallon | 75s. 6d. | 75s. 6d. | 76s. 8d. |
(2) When exceeding the strength of proof per proof gallon | 75s. 6d. | 75s. 8d. | 76s. 6d.” |
The Schedule—continued.
Import Duties—continued.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
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DIVISION II.—TOBACCO AND MANUFACTURES THEREOF. | |||
18. By omitting the whole item and inserting in its stead the following item:— |
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“18. Tobacco, unmanufactured, n.e.i.--------------per lb. | 12s. | 12s. | 12s.” |
20. By omitting the whole item and inserting in its stead the following item:— |
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“20. Tobacco, cut, n.e.i.— |
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(a) The manufacture of the United Kingdom, containing not less than 15 per cent, by weight of stemmed Australian-grown tobacco leaf (or its equivalent in terms of unstemmed tobacco leaf) to the total stemmed tobacco leaf (or its equivalent in terms of unstemmed tobacco leaf) used in the manufacture of such tobacco per lb. | 15s. 8d. | .. | .. |
(b) Other ------------------------- per lb. | 16s. 11d. | 17s. 11d. | 17s. 11d.” |
21. By omitting the whole item and inserting in its stead the following item:— |
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“21. Tobacco, manufactured, n.e.i., including the weight of tags, labels and other attachments— |
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(a) The manufacture of the United Kingdom, containing not less than 15 per cent. by weight of stemmed Australian-grown tobacco leaf (or its equivalent in terms of unstemmed tobacco leaf) to the total stemmed tobacco leaf (or its equivalent in terms of unstemmed tobacco leaf) used in the manufacture of such tobacco per lb. | 15s. 5d. | .. | .. |
(b) Other -------------------------- per lb. | 16s. 8d. | 17s. 8d. | 17s. 8d.” |
22. By omitting the whole of sub-item (a) (twice occurring) and inserting in its stead the following sub-item:— |
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“(a) The manufacture of the United Kingdom, containing not less than 3 per cent, by weight of stemmed Australian-grown tobacco leaf (or its equivalent in terms of unstemmed tobacco leaf) to the total stemmed tobacco leaf (or its equivalent in terms of unstemmed tobacco leaf) used in the manufacture of such cigarettes or fine cut tobacco per lb. | 31s. | .. | ..” |
DIVISION IV.—AGRICULTURAL PRODUCTS AND GROCERIES. | |||
53. By omitting the whole of sub-item (b) (twice occurring) and inserting in its stead the following sub-item:— |
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“(b) Dates---------------------------------per lb. | 3d. | 3d. | 3d.” |
73. By omitting the whole item and inserting in its stead the following item:— |
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“73. Matches and Vestas of all kinds:— |
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(a) (1) Wax, in boxes containing 50 vestas or less per gross of boxes | 6s. 10d. | 7s. 10d. | 7s. 10d. |
(2) Wood, in boxes containing 70 matches or less per gross of boxes | 9s. 7d. | 10s. 6d. | 10s. 6d. |
(b) (1) Wax, in boxes containing over 50, but not exceeding 100 vestas per gross of boxes | 13s. 8d. | 15s. 8d. | 15s. 8d. |
(2) Wood, in boxes containing over 70, but not exceeding 140 matches per gross of boxes | 19s. 2d. | 21s. 4d. | 21s. 4d. |
The Schedule—continued.
Import Duties—continued.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
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Division IV.—-Agricultural Products and Groceries—continued. | |||
73—continued. (c) (1) Wax, for each additional 50 vestas or portion of 50 vestas per box, an additional duty per gross of boxes | 6s. 10d. | 7s. 10d. | 7s. 10d. |
(2) Wood, for each additional 70 matches or portion of 70 matches per box, an additional duty per gross of boxes | 9s. 7d. | 10s. 6d. | 10s. 6d. |
(d) N.E.I.------------per 1,000 matches or vestas | 1s. 1d. | 1s. 2½d. | 1s. 2½d. |
(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), (o), (d) above per gross of boxes | 2s. | 2s. | 2s. |
or per 1,000 matches or vestas | 3d. | 3d. | 3d. |
whichever rate is applicable.” |
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DIVISION V. TEXTILES, FELTS AND FURS, AND MANUFACTURES THEREOF, AND ATTIRE. | |||
130. By omitting the whole of sub-item (a) and inserting in its stead the following sub-item:— |
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“(a) Waterproofed by treatment with any substance—to be dutiable at the rates which, were it not for the waterproofing treatment, would otherwise apply under sub-item (b), and, in addition per square yard | 1d. | 1d. | 1d.” |
DIVISION VI.—METALS AND MACHINERY. | |||
174. By omitting the whole of paragraph (12) of sub-item (m). |
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208. By omitting the whole of sub-item (j). |
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DIVISION X—WOOD, WICKER, AND CANE. | |||
201. By omitting the proviso to sub-item (l). |
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DIVISION XI.—JEWELLERY AND FANCY GOODS. | |||
320. By omitting the whole of sub-paragraph (b) of paragraph (1) of sub-item (c) and inserting in its stead the following sub-paragraph:— |
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“(b) Otherwise— |
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(1) Up to and including 16 millimetres in width per lineal foot | ¼d. | ¼d. | ¼d. |
(2) Over 16 millimetres in width per lineal foot | 1d. | 1d. | 1d.” |
DIVISION XIII.—PAPER AND STATIONERY. | |||
334. By omitting the whole of sub-item (v) and inserting in its stead the following sub-item:— |
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“(v) Cards, playing, in sheet or cut; boards in sheet form printed with designs for the backs of playing cards |
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per dozen packs, or the equivalent of per dozen packs | 15s. | 18s. | 18s.” |
The Schedule—continued.
Import Duties—continued.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
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Division XIII.—Paper and Stationery—continued. | |||
334—continued. |
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By omitting the whole of sub-item (x) and inserting in its stead the following sub-item:— |
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“(x) Cigarette tubes, paper and papers— For each 60 cigarette tubes------------------ | 2d. | 2d. | 2d. |
For each 60 cigarette papers or the equivalent of 60 cigarette papers | 2d. | 2d. | 2d.” |
DIVISION XVI.—MISCELLANEOUS. | |||
370. By omitting the whole item and inserting in its stead the following item:— |
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“370. (a) Articles imported by or being the property of the Commonwealth not being for the purposes of trade | Free | Free | Free |
(b) Articles imported by or being the property of the Commonwealth other than those articles covered by sub-item (a) which, in the opinion of the Minister on declaration by the Comptroller, it is in the national interest to exempt from duty | Free | Free | Free” |
371. By omitting the whole item and inserting in its stead the following item:— |
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“371. Articles imported or cleared from bond for the personal or official use of— |
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(a) the Governor-General or any member of his family | Free | Free | Free |
(b) a member of the staff of the Governor-General, provided that that member is not an Australian citizen | Free | Free | Free” |
371a. By omitting the whole item. |
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372. By omitting the whole item and inserting in its stead the following item:— |
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“372, Articles imported or cleared from bond for the personal or official use of— |
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(a) a State Governor or any member of his family- | Free | Free | Free |
(b) a member of the staff of a State Governor, provided that that member is not an Australian citizen | Free | Free | Free” |
373. By omitting the whole item and inserting in its stead the following item:— |
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“373. (a) Articles imported or cleared from bond for the personal or official use of— |
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(1) the diplomatic representative in the Commonwealth of any foreign country | Free | Free | Free |
(2) the High Commissioner in the Commonwealth of any part of the King’s dominions | Free | Free | Free |
(3) the official representative (not being a High Commissioner) in the Common wealth of a part of the King’s dominions, being a citizen of that part | Free | Free | Free |
The Schedule—continued.
Import Duties—continued.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
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Division XVI.—Miscellaneous—continued. | |||
373—continued. |
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“373. (a) Articles, &c.—continued. |
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(4) a consular representative in the Commonwealth of any foreign country, provided that that consular representative is a citizen of the country he represents and is not otherwise engaged in any business, occupation or profession | Free | Free | Free |
(5) a Trade Commissioner in the Common wealth of any British or foreign country, provided that that Trade Commissioner is a citizen of the country he represents and is not otherwise engaged in any business, occupation or profession | Free | Free | Free |
(6) a member of the staff of any person mentioned in paragraphs (1) to (5) (both inclusive) of this sub-item, provided that that member is a citizen of the country represented----- | Free | Free | Free |
(7) a member of the family of any person mentioned in the preceding paragraphs of this sub-item | Free | Free | Free |
The Minister may determine that the application of this sub-item in relation to any country shall be conditional on that country granting freedom from customs duty to the representatives of the Commonwealth holding corresponding positions in that country, to their families, and to members of their staffs (being Australian citizens) |
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(b) Articles imported or cleared from bond for the official use of the representative in the Commonwealth of a British or foreign country, not being a citizen of the country represented, and declared as being for such official use, subject to the approval of the Minister | Free | Free | Free” |
393. By omitting the whole of paragraph (1) of sub-item (d) and inserting in its stead the following paragraph:— |
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“(1) Having a running length not exceeding 2,400 yards per lb. or made from yarns up to and including 24 lea but not including threads put up for household use (other than in skeins) in quantities not exceeding 2 ounces; Blake, Welt and Lockstitch threads ad val. | 20 per cent. | 35 per cent. | 37½ per cent.” |
399. By omitting the whole item and inserting in its stead the following item:— |
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“399. Fire brigade and life saving appliances, n.e.i., as prescribed by Departmental By-laws ad val. | Free | 10 per cent. | 10 per cent.” |
427. By adding a new sub-item (e) as follows:— |
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“(e) Sculptures by Australian students or Australian sculptors resident abroad for a period not exceeding seven years | Free | Free | Free” |