Customs Tariff (No. 5) 1939

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CUSTOMS TARIFF (No. 5).

No. 59 of 1939.

An Act relating to Duties of Customs.

[Assented to 15th December, 1939.]

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. 5) 1939.

(2.) Section one of the Customs Tariff (No. 4) 1939 is amended by omitting sub-section (4.).

(3.) The Customs Tariff 1933–1938, as amended by the Customs Tariff 1939, by the Customs Tariff (No. 2) 1939, by the Customs Tariff (No. 3) 1939, and by the Customs Tariff (No. 4) 1939, 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 1933–1939.

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.—(1.) The time of the imposition of the duties of Customs imposed by this Act (not being duties of Customs the time of the imposition of which is fixed by the next succeeding sub-section) is the twenty-third day of September, One thousand nine hundred and thirty-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.

(2.) The time of the imposition of duties of Customs imposed by this Act in respect of which a date later than the twenty-third day of September, One thousand nine hundred and thirty-nine is specified in the Schedule to this Act, is the later date so specified, at nine o’clock in the forenoon, reckoned according to standard time in the Australian Capital Territory.

Sec. 2. THE SCHEDULE.

AMENDMENTS OF THE SCHEDULE TO THE PRINCIPAL ACT.

IMPORT DUTIES.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
DIVISION V.—TEXTILES, FELTS AND FURS, AND MANUFACTURES THEREOF, AND ATTIRE.
105. By omitting the whole of sub-paragraphs (b) and (c) of paragraph (1) of sub-item (a) and inserting in their stead the following sub-paragraph:—
“(b) Cotton piece goods and piece goods containing a mixture of fibres in which cotton predominates, weighing more than 4 ounces per square yard but less than 18 ounces per square yard, of types which either as imported or when further processed are principally used for manufacture into men’s or boys’ overcoats (other than dustcoats) coats vests trousers knickers (not being underwear) aprons or overalls, (excepting piece goods enumerated in sub-items (aa) and (f) and piece goods ordinarily used as linings or interlinings)—
per lb.	4d.	11d.		1s. 1d.
and ad val.	30 per cent.	50 per cent.		50 per cent.
And in respect of sub-paragraph (b)—
For each £1 by which the equivalent in Australian currency of £100 sterling is less than £125 at the date of exportation—
An additional duty of--------------ad val.	.8 per cent.	.8 per cent.		.8 per cent.”
DIVISION VI.—METALS AND MACHINERY.
176. By omitting the whole of paragraph (3) of sub-item (e) and inserting in its stead the following paragraph:—
“(3) Washing machines—
(a) the value for duty of which does not exceed £600 each-ad val.	25 per cent.	42½ per cent.		53¾ per cent.
And in respect of sub-paragraph (a)—
For each £1 by which the equivalent in Australian currency of £100 sterling is less than £125 at the date of exportation— An additional duty of--------------ad val.	.8 per cent.	.9 per cent.		.9 per cent.
(b) the value for duty of which exceeds £600 each—the rate of duty shall be the rate under sub-paragraph (a) reduced by l/125th of the British Preferential Tariff rate for each £1 by which the value for duty exceeds £600, with minimum of ad val.	Free	15 per cent.		15 per cent.”
By adding a new sub-item (q) as follows:—
“(q) Hydro-extractors---------------------------ad val.	25 per cent.	42½ per cent.		52½ per cent.
And in respect of sub-item (q)— For each £1 by which the equivalent in Australian currency of £100 sterling is less than £125 at the date of exportation— An additional duty of--------------ad val.	.8 per cent.	.9 per cent.		.9 per cent.”

The Schedule—continued.

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division VI.—Metals and Machinery—continued.
180. By omitting the whole of paragraph (5) of sub-item (e) and inserting in its stead the following paragraph:—
“(5) Rheostats, potentiometers, variable resistances, volume controls and tone controls of types incorporated in wireless receivers each	4d.	6¾d.			6¾d.
And in respect of paragraph (5)— For each £1 by which the equivalent in Australian currency of £100 sterling is less than £125 at the date of exportation— An additional duty of-------------each	.06d.	.06d.			.06d.”
181. By omitting the whole of sub-paragraph (a) of paragraph (1) of sub-item (b) and inserting in its stead the following sub-paragraph:—
“(a) Copper wire (in round, square or other shapes) including stranded or twisted copper wire, whether plain or tinned (but not including weatherproof braided aerial cable prescribed by Departmental By-laws under sub-paragraph (d) of this sub-item), viz.:— When covered with cotton only, the covering being impregnated; when covered with paper only or with paper and cotton only, the covering being either impregnated or not ad val.	20 per cent.	37½ per cent.			45 per cent.
And in respect of sub-paragraph (a)—
For each £1 by which the equivalent in Australian currency of £100 sterling is less than £125 at the date of exportation— An additional duty of
ad val.	.3 per cent.	.3 per cent.			.3 per cent.”
193. By omitting the whole item and inserting in its stead the following item:—
“193. Capsules, metallic, for bottles------------------ad val.	35 per cent.	55 per cent.			60 per cent.
And for each £1 by which the equivalent in Australian currency of £100 sterling is less than £125 at the date of exportation— An additional duty of--------------ad val.	.4 per cent.	.4 per cent.			.4 per cent.”
DIVISION XIII.—PAPER AND STATIONERY.
334. By omitting the whole of paragraph (2) of sub-item (c). By omitting the whole of sub-item (f) and inserting in its stead the following sub-item:—
“(f) Irrespective of size or shape but not ruled or printed in any way, viz.;—
Coated printing paper; glazed imitation parchment; printing paper n.e.i.; writing and typewriting paper not including duplicating paper—
(1) In rolls less than 13 inches in width; in sheets less than 21 inches in length or less than 16½ inches in width ad val.	30 per cent.	50 per cent.		55 per cent.

The Schedule—continued.

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division XIII.—Paper and Stationery—continued.
334—continued.
“(f)—continued.
(1)—continued.
And in respect of paragraph (1)— For each £1 by which the equivalent in Australian currency of £100 sterling is less than £125 at the date of exportation— An additional duty of
ad val.	.4 per cent.	.4 per cent.	.4 per cent.
(2) In rolls not less than 13 inches in width; in sheets not less than 21 inches in length and not less than 16½ inches in width—
(a) As prescribed by Departmental By-laws per ton	Free	£4	£4
(b) Other than paper prescribed by Departmental By-laws under sub-paragraph (a)
per ton	£3 10s.	£7 10s.	£8
And in respect of subparagraph (b)—
For each £1 by which the equivalent in Australian currency of £100 sterling is less than £125 at the date of exportation—
An additional duty of
per ton	2s. 9d.	2s. 9d.	2s. 9d.”
DIVISION XIV.—VEHICLES.
359. By adding as on and after 7th December, 1940, to paragraph (4) of sub-item (d) after “Bumper Bars,” the following, viz., “Radiator Assemblies,”.
By adding a new sub-item (j) as follows:—
“On and after 7th December, 1940
(j) Radiator assemblies when imported for use as original equipment of any goods covered by sub-item (d) of Item 359 per assembly	£1 5s.	£2		£2
And in respect of sub-item (j)—
For each £1 by which the equivalent in Australian currency of £100 sterling is less than £125 at the date of exportation— An additional duty of per assembly	2.4d.	2.4d.		2.4d.
Radiator assemblies include the radiator core, upper and lower tanks, side members, anchorages, inlet and outlet sections, overflow pipe, baffle and filler neck but do not include the shell, filler cap or drain cock.”

Overview

The Customs Tariff (No. 5) Act 1939 was enacted to amend the existing customs duties as set out in the Customs Tariff 1933–1938, which had been progressively modified by previous acts. This act, assented to by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia on the 15th of December, 1939, aimed to address the need for updated tariff rates in response to changing economic conditions and trade practices of the time. The Act was passed by the Australian Parliament and its primary objective was to revise and update the duties of customs to align with contemporary trade requirements and economic policies. The amendments specified in the Act were intended to ensure that the customs duties reflected the latest economic considerations and trade agreements in place at the time of enactment.

Scope and Application

The Customs Tariff (No. 5) 1939 applies to the importation of various goods into Australia and governs the imposition of customs duties on these goods. The Act pertains to specific tariff items, including textiles, metals, machinery, paper, and vehicles, among others, as detailed in the amended schedule. This legislation operates at the Commonwealth level, impacting all entities and individuals involved in the importation of the specified goods. The Act imposes different rates of duty based on the type of tariff, such as the British Preferential Tariff, the Intermediate Tariff, and the General Tariff. Notably, the Act provides for additional duties based on fluctuations in the exchange rate between Australian currency and £100 sterling. The application of the Act may be extended or modified through subordinate instruments, such as departmental by-laws or regulations, which can further specify the details of certain tariff items or introduce new ones. The Customs Tariff (No. 5) 1939 sets the time of imposition of the duties of Customs, with the primary date being 23rd September 1939, at 9:00 am Australian Capital Territory time. For duties with a later specified date of imposition, the duties will take effect on that later date. The Act does not explicitly mention any exclusions, exemptions, or thresholds, but it does provide for varying rates of duty based on the type of tariff and the specific goods being imported. The scope of the Act is limited to the imposition of duties on imported goods, and it does not extend to other areas of trade or commerce.

Key Provisions

The Customs Tariff (No. 5) 1939 Act amends the Customs Tariff 1933–1938 by imposing new duties of customs as outlined in the Schedule to this Act (Section 2). The time of imposition of these duties is set at 9 o’clock in the morning on 23 September 1939 (Section 3). Specific amendments to the Schedule include changes to import duties for various items, such as textiles, metals and machinery, paper and stationery, and vehicles. For example, in Division V concerning textiles, the Act modifies duties for cotton piece goods and piece goods containing a mixture of fibres, primarily used for making men's and boys' overcoats, vests, trousers, and aprons, among others. In Division VI, it alters duties for washing machines, hydro-extractors, rheostats, potentiometers, copper wire, and metallic capsules for bottles. Division XIII adjusts duties for coated printing paper, glazed imitation parchment, and writing and typewriting paper. Division XIV adds duties for radiator assemblies imported for use as original equipment in vehicles. The Act imposes specific obligations on importers, manufacturers, and other entities involved in the importation and processing of goods. Importers must ensure they declare the correct tariff item and pay the applicable duties as per the amended Schedule. Manufacturers using imported components, such as radiator assemblies, must account for the additional duties and comply with any additional regulations that may be prescribed by Departmental By-laws. Additionally, entities must adhere to the specified rates and additional duties for each £1 by which the equivalent in Australian currency of £100 sterling is less than £125 at the date of exportation. Violations of the provisions set out in the Customs Tariff (No. 5) 1939 Act can result in civil and criminal consequences. The Act does not explicitly state penalties for breaches; however, breaches of customs duties and regulations are generally subject to the penalties outlined in the Customs Act 1901, which can include fines and imprisonment. Under the Customs Act 1901, penalties for offences related to customs duties can include fines of up to 10,000 penalty units or imprisonment for up to five years, or both, for serious offences. Lesser offences may incur lower penalties. Furthermore, failure to declare goods or underpayment of duties can result in additional penalties and interest on the unpaid duties.

Area of Law: Customs Law
Instrument: Act
Concepts: Definitions & Interpretation; Repeal & Amendment; Commencement Provisions; Regulatory Standards

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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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