Customs Tariff (No. 4) 1959

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CUSTOMS TARIFF (No. 4).

No. 63 of 1959.

An Act relating to Duties of Customs.

[Assented to 12th November, 1959.]

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. 4) 1959.

(2.) The Customs Tariff 1933–1958, as amended by the Customs Tariff 1959, by the Customs Tariff (No. 2) 1959 and by the Customs Tariff (No. 3) 1959, is in this Act referred to as the Principal Act.

(3.) Section one of the Customs Tariff (No. 3) 1959 is amended by omitting sub-section (4.).

(4.) The Principal Act, as amended by this Act, may be cited as the Customs Tariff 1933–1959.

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. The time of the imposition of the duties of Customs imposed by this Act is the twelfth day of August, One thousand nine hundred and fifty-nine, 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 VII.—OILS, PAINTS, AND VARNISHES.
229. By omitting sub-items (a), (b), (c) and (d) and inserting in their stead the following sub-items:—
“(a) (1) Power kerosine as defined by Departmental Bylaws per gallon	½d.	½d.	½d.
(2) Aviation turbine kerosine; kerosine and other refined petroleum burning oils, n.e.i.—
(a) As prescribed by Departmental By-laws per gallon	l½d.	l½d.	l½d.
(b) Other------------------per gallon	8d.	8d.	8d.
“(b) Petroleum and shale products, viz.:—
(1) Crude petroleum, residual oil†, solar oil—
(a) For use in the treatment of metallic ores by the flotation process, as prescribed by Departmental By-laws per gallon	l½d.	l½d.	l½d.
(b) For use as fuel provided that the recoverable gasoline content* of crude petroleum does not exceed 15 per cent., as prescribed by Departmental By-laws—
(1) For use in the gold mining industry	Free	Free	Free
(2) For use as fuel in ships per gallon	Free	½d.	½d.
(3) Other-----------------per gallon	1d.	1d.	1d.
(c) For use in the manufacture of gas, as prescribed by Departmental By-laws per gallon	2½d.	3d.	3d.
(2) Crude petroleum, crude petroleum enriched with a distillate from crude petroleum, residual oil†, and residual oil† enriched with a distillate from crude petroleum, for use in the production of petroleum products by distillation cracking or other similar processes or of petrochemicals, as prescribed by Departmental By-laws—
(a) Having a recoverable gasoline content* not exceeding 70 per cent.	Free	Free	Free
(b) Having a recoverable gasoline content* exceeding 70 per cent.—
On the total recoverable gasoline content* per gallon	1d.	1d.	1d.
(3) Once-run distillate from crude petroleum for use in the production of petroleum products by distillation cracking or other similar processes or of petrochemicals, as prescribed by Departmental By-laws—
On the total recoverable gasoline content* per gallon	1d.	1d.	1d.

The Schedule—continued.

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division VII.—Oils, Paints, and Varnishes—continued.
229.—continued.
“(b)—continued.
(4) Crude petroleum n.e.i., crude petroleum enriched with a distillate from crude petroleum, n.e.i.—
(a) Having a recoverable gasoline content* not exceeding 70 per cent. per gallon	5d.	5½d.	5½d.
(b) Having a recoverable gasoline content* exceeding 70 per cent. per gallon	1s. 0½d.	1s. 0½d.	1s. 0½d.
(5) Once-run distillate from crude petroleum, n.e.i. per gallon	1s. 0½d.	1s. 0½d.	1s. 0½d.
(6) Solar and residual oils†, n.e.i.---------per gallon	5d.	5½d.	5½d.
(7) Crude lubricating distillate from crude petroleum for use in the production of mineral lubricating oils, as prescribed by Departmental By-laws per gallon	5½d.	6½d.	8d.
(8) Heavy distillate for use in the production of petroleum products (other than mineral lubricating oils) or of petrochemicals, as prescribed by Departmental By-laws	Free	Free	Free
(9) Diesel fuel as defined by Departmental By-laws—
(a) As prescribed by Departmental By-laws—
(1) For use in the gold mining industry	Free	Free	Free
(2) For use as fuel in ships per gallon	Free	½d.	½d.
(3) For use in the manufacture of gas per gallon	2½d.	3d.	3d.
(4) Other per gallon	1d.	1d.	1d.
(b) Other---------------------per gallon	1s. 1d.	1s. 1d.	1s. 1d.
† Residual Oil for the purposes of this sub-item shall be as defined by Departmental By-law.
* For the purposes of this sub-item the term “recoverable gasoline content’’ shall mean the quantity of gasoline recoverable by distillation when the crude petroleum, crude petroleum enriched with a distillate from crude petroleum, residual oil, residual oil enriched with a distillate from crude petroleum or once-run distillate from crude petroleum is tested in conformity with a method or methods prescribed by Departmental By-law.
“(c) Gasoline and other petroleum or shale spirit, having a flash point of less than 73 degrees Fahrenheit when tested in an Abel Pensky closed test apparatus—
(1) For use in aircraft, as prescribed by Departmental By-laws per gallon	9½d.	9½d.	9½d.
(2) Other-------------------------per gallon	1s. 0½d.	1s. 0½d.	1s. 0½d.
“(d) Mineral turpentine—
(1) As prescribed by Departmental By-laws per gallon	½d.	1d.	1d.
(2) Other-------------------------per gallon	1s. 0½d.	1s. 0½d.	1s. 0½d.”
By omitting sub-item (i) and inserting in its stead the following sub-item:—
“(i) N.E.I.----------------------------per gallon	6d.	9d.	9d.”
By omitting sub-item (k) and inserting in its stead the following sub-item:—
“(k) Petroleum and shale oils—
(1) Medicinal, not compounded----------per gallon	Free	Free	9d.
(2) Colourless or pale straw, bloomless or nearly debloomed, n.e.i., not compounded per gallon	6d.	6d.	9d.
(3) N.E.I.-------------------------per gallon	1s. 2d.	1s. 5d.	1s. 5d.”

Overview

The Customs Tariff (No. 4) Act 1959 was enacted to amend the existing Customs Tariff 1933–1958, updating the duties of customs to reflect changes in economic and trade policies. The Act was passed by the Parliament of Australia and was intended to streamline and modernise the tariff structure, ensuring it aligned with the evolving needs of the nation's trade environment. The primary objective of this legislation was to provide clarity and consistency in the application of customs duties, thereby facilitating smoother international trade and domestic economic activities. By updating the tariff rates and classifications, the Act aimed to address any gaps or outdated provisions in the previous customs tariff legislation, ensuring the regulatory framework remained effective and responsive to contemporary economic conditions.

Scope and Application

The Customs Tariff (No. 4) 1959 applies to all imported goods entering the Commonwealth of Australia, regulating the imposition of customs duties on such goods in accordance with the amended schedule. This Act amends the existing Customs Tariff by introducing specific duties for various oil products, paints, and varnishes, thereby impacting importers, exporters, and businesses involved in the trade of these commodities. The amendments pertain to the imposition of duties on items such as power kerosine, aviation turbine kerosine, crude petroleum, and other refined petroleum products, with varying rates based on their intended use and composition. The geographic reach of this legislation is limited to the Commonwealth, meaning it applies nationwide across Australia. While the Act itself does not specify exclusions or exemptions, the duties imposed are subject to further definitions and regulations provided by departmental by-laws. Additionally, the Act may be extended or restricted through subordinate instruments, which could provide further clarification or modifications to the duties and their applications.

Key Provisions

The Customs Tariff (No. 4) 1959 (section 2) amends the Customs Tariff 1933–1958, referred to as the Principal Act, by imposing new duties on a range of imported goods, including oils, paints, and varnishes. These changes are outlined in the Schedule to this Act. The time of the imposition of these duties is set as the twelfth day of August, 1959, at nine o’clock in the forenoon, according to standard time in the Australian Capital Territory (section 3). The Act comes into operation at this specified time. Under the amended Schedule, specific duties are now imposed on various petroleum products and other substances. For instance, duties are set for power kerosine, aviation turbine kerosine, and other refined petroleum burning oils. Crude petroleum, residual oil, and other petroleum products have different duty rates depending on their intended use and recoverable gasoline content. There are also specific provisions for diesel fuel, depending on its intended use, such as in the gold mining industry, as fuel in ships, or for the manufacture of gas. The duties also cover gasoline and other petroleum spirits, mineral turpentine, and various other petroleum and shale oils. The Customs Tariff (No. 4) 1959 imposes specific obligations on importers and relevant parties to ensure compliance with the new duties. Importers must accurately declare the nature and intended use of the imported goods to avoid misclassification and potential penalties. The Department of Customs is responsible for enforcing the new tariff provisions, including the implementation of by-laws that define terms such as "recoverable gasoline content" and "flash point." The Act outlines several potential consequences for non-compliance with the new tariff provisions. Offences under the Customs Act, including the failure to comply with duty requirements or the misdeclaration of goods, can result in significant penalties. These penalties may include substantial fines and, in severe cases, imprisonment. The exact penalties depend on the nature and severity of the offence but are intended to ensure strict adherence to the new tariff regulations.

Area of Law: Customs Law
Instrument: Act
Concepts: Definitions & Interpretation; Amendment of Tariff; Offence Provisions

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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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