Customs Tariff (No. 5) 1959

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CUSTOMS TARIFF (No. 5).

No. 64 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. 5) 1959.

(2.) The Customs Tariff 1933–1958, as amended by the Customs Tariff 1959, by the Customs Tariff (No. 2) 1959, by the Customs Tariff (No. 3) 1959 and by the Customs Tariff (No. 4) 1959,¶ is in this Act referred to as the Principal Act.

(3.) Section one of the Customs Tariff (No. 4) 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 ninth day of October, 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.

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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 V.—TEXTILES, FELTS AND FURS, AND MANUFACTURES THEREOF, AND ATTIRE.
105. By omitting clause (1) of sub-paragraph (b) of paragraph (1) of sub-item (a) and inserting in its stead the following clause:—
“(1) Weighing not more than 7 ounces per square yard, 37 inches or over in width and not exceeding 100 inches in width, twill woven, bleached or unbleached, not printed, for use in the manufacture of bed sheets or pillow cases per lb.	4d.	10d.	10d.
and ad val.	27½ per cent	45 per cent.	45 per cent.”
By omitting clauses (1), (2) and (3) of sub-paragraph (c) of paragraph (1) of sub-item (a) and inserting in their stead the following clauses:—
“(1) Unbleached, not printed, as prescribed by Departmental By-laws per square yard	½d.	⅞d.	2¾d.
or ad val. whichever rate returns the lower duty.	5 per cent.	..	..
“(2) Bleached, not printed, as prescribed by Departmental By-laws per square yard	½d.	1d.	3d.
or ad val. whichever rate returns the lower duty.	5 per cent.	..	..
“(3) Dyed or coloured, not printed, as prescribed by Departmental By-laws per square yard	½d.	2d.	3½d.
or ad val. whichever rate returns the lower duty.	5 per cent.	..	..
“(4) Other, not printed--------------ad val.	10 per cent.	12½ per cent.	12½ per cent.
And for each 1d. or part thereof by which the value for duty is less than 120d. per lb., an additional duty of ad val.	1 per cent.	1 per cent.	1 per cent.”
122. By omitting paragraph (3) of sub-item (d).
DIVISION VI.—METALS AND MACHINERY.
174. By omitting from paragraph (50) of sub-item (x) the following words:—
“wedgewood” and “, power-driven”.
180. By omitting sub-item (d).
181. By omitting from clause (1) of sub-paragraph (b) of paragraph (1) of sub-item (a) the following words:—
“Arc lamps n.e.i.; electric vacuum tubes n.e.i.; and inserting in their stead the following words:—
“Electric vacuum tubes n.e.i.;”.

The Schedule—continued.

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
Division VI.—Metals and Machinery—continued.
181.—continued.
By inserting a new sub-item (d) as follows:—
“(d) Electric filament lamps and electric discharge lamps (including infra-red and ultra-violet lamps); arc-lamps; electrically ignited photographic flash bulbs—
(1) Filament lamps—
(a) Provided suitably equivalent lamps the manufacture of Australia are not reasonably available, as prescribed by Departmental By-laws ad val.	Free	7½ per cent.	7½ per cent.
or per lb. whichever rate returns the lower duty.	..	1s. 6d.	1s. 6d.
(b) Of types ordinarily used in motor vehicles for lighting purposes	Free	Free	Free
(c) Other-----------------------per lb.	1s.	2s. 6d.	4s.
(2) Discharge lamps—
(a) Fluorescent-------------------per lb.	1s.	2s. 6d.	4s.
(b) N.E.I.-----------------------ad val.	5 per cent.	35 per cent.	45 per cent.
(3) Arc-lamps—
(a) For projection purposes-----------ad val.	15 per cent.	42½ per cent.	47½ per cent.
(b) Other-----------------------ad val.	Free	12½ per cent.	12½ per cent.
(4) Photographic flash bulbs-------------ad val.	Free	17½ per cent.	17½ per cent.”
206. By omitting from sub-item (a) the following words:—
“parts n.e.i. of lamps (other than miners’ portable acetylene lamps) and lanterns, except wicks;”.
DIVISION VIII.—EARTHENWARE, CEMENT, CHINA, GLASS, AND STONE.
263. By omitting the item and inserting in its stead the following item:—
“263. Pestles and mortars, n.e.i.--------------ad val.	Free	17½ per cent.	17½ per cent.”
DIVISION IX.—DRUGS AND CHEMICALS.
280. By omitting paragraph (2) of sub-item (i) and inserting in its stead the following paragraph:—
“(2) Phenothiazine-----------------------ad val.	10 per cent.	17½ per cent.	17½ per cent.”
DIVISION X.—WOOD, WICKER, AND CANE.
303. By omitting sub-item (d).
DIVISION XI.—JEWELLERY AND FANCY GOODS.
320. By omitting from paragraph (2) of sub-item (b) the following words:—
“, including arc lamps for projection purposes”.

The Schedule—continued.

Import Duties—continued.

Tariff Items.	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
DIVISION XIV.—VEHICLES.
359. By omitting from sub-item (d) the following figures and letter:—
“180 (d) (1)” and inserting in their stead the following figures and letters:—
“181 (d) (1) (b)”.
DIVISION XVI.—MISCELLANEOUS.
392. By omitting sub-item (d) and inserting in its stead the following sub-item:—
“(d) Silk; silk admixed with man-made fibres, n.e.i. ad val.	12½ per cent.	32½ per cent.	32½ per cent.”
By omitting sub-items (g), (h) and (i) and inserting in their stead the following sub-items:—
“(g) Wholly or in chief part by weight of continuous man-made fibres, not covered by sub-item (c) and not including monofil of 60 denier or more—
(1) Man-made fibres admixed with silk only ad val.	12½ per cent.	32½ per cent.	32½ per cent.
(2) Viscose rayon tyre yarn-------------------per lb.	7½d.	1s. 3d.	1s. 7d.
(3) Wholly of continuous filament acetate rayon ad val.	10 per cent.	22½ per cent.	25 per cent.
(4) Other-----------------------------ad val.	Free	12½ per cent.	12½ per cent.
“(h) N.E.I.--------------------------------ad val.	Free	7½ per cent.	7½ per cent.
“(i) Wholly or in chief part by weight of discontinuous or waste man-made fibres, not covered by sub-item (c)— (1) Man-made fibres admixed with silk only ad val.	12½ per cent.	32½ per cent.	32½. per cent.
(2) Wholly or containing more than 50 per cent, by weight of viscose staple fibre, acetate staple fibre or viscose and acetate staple fibre, not covered by paragraph (1)—
(a) Single yarns in counts up to and including No. 24 count, calculated on the cotton count system ad val.	10 per cent.	22½ per cent.	22½ per cent.
And for each 1d. or part thereof by which the F.O.B. price is less than 50d. per lb., an additional duty of ad val.	2 per cent.	2 per cent.	2 per cent.
(b) Folded yarns having any single ply in a count up to and including No. 24 count, calculated on the cotton count system ad val.	10 per cent.	22½ per cent.	22½ per cent.
And for each 1d. or part thereof by which the F.O.B. price is less than 55d. per lb., an additional duty of ad val.	2½ per cent.	2½ per cent.	2½ per cent.
(3) Other----------------------------ad val.	Free	7½ per cent.	7½ per cent.”
451. By inserting a new item as follows:—
“451. Clothes pegs—
(a) Spring type---------------------per gross	1s. 3d.	2s.	2s.
(b) Other -------------------------per gross	6d.	1s. 3d.	1s. 3d.”

Overview

The Customs Tariff (No. 5) Act 1959 was enacted to amend the existing Customs Tariff 1933–1958 by imposing new duties on certain imported goods and adjusting the existing rates for others. This Act was passed by the Parliament of Australia to address specific economic and trade policy objectives, including the regulation of imports to protect domestic industries and generate revenue for the government. The Customs Tariff (No. 5) Act 1959 amends various tariff items across different divisions such as textiles, metals, and machinery, reflecting adjustments to trade policies and economic conditions at the time. The policy objective of the Customs Tariff (No. 5) Act 1959 is to ensure that the import duties are levied in a manner that supports the government’s fiscal strategy while also providing a protective barrier for local industries. By modifying the tariff rates, the Act aims to balance the need for revenue generation with the imperative to safeguard domestic manufacturing and production against foreign competition. This legislative amendment is part of a broader framework designed to manage and control the flow of goods into Australia, thereby influencing both economic activity and trade relations.

Scope and Application

The Customs Tariff (No. 5) 1959 Act applies to the importation of goods into the Commonwealth of Australia and regulates the duties of customs levied on these goods. It specifies the rates of duty applicable under the British Preferential Tariff, the Intermediate Tariff, and the General Tariff for various categories of imported goods. The Act applies to a broad range of industries and products, including textiles, metals, machinery, earthenware, drugs, chemicals, wood, jewellery, vehicles, and miscellaneous goods. The Act’s scope is limited to the geographic jurisdiction of the Commonwealth of Australia and does not extend to the states or territories. The imposition of duties is set to commence on the ninth day of October, 1959. The Act may be further implemented or modified by subordinate instruments, such as regulations or orders, to address specific issues or changes in tariff rates.

Key Provisions

The Customs Tariff (No. 5) 1959 Act amends the Customs Tariff 1933–1958, referred to as the Principal Act, by imposing new duties of customs as detailed in the Schedule to this Act. The duties are effective from 9 October 1959, the date the Act came into operation. The amendments pertain to various tariff items, including textiles, metals and machinery, earthenware, drugs and chemicals, and vehicles, among others. These amendments modify the duty rates for specific goods, such as twill woven fabrics for bed sheets or pillow cases, certain types of lamps and bulbs, silk, and pestles and mortars. Entities involved in importing these goods must ensure compliance with the amended tariff rates specified in the Schedule. Importers need to accurately declare the value of goods for duty purposes and adhere to the prescribed by-laws issued by the Department. This includes providing all necessary documentation to customs officials to substantiate the declared value and to ascertain the applicable duty rates. Additionally, importers must be aware of the specific conditions attached to certain goods, such as the availability of suitably equivalent Australian-made lamps, which may exempt them from certain duties. Breach of the provisions of this Act may result in legal consequences. Importers who fail to declare the correct value of goods, provide false information, or circumvent the stipulated duties may face criminal charges. The penalties for such offences include fines and, in severe cases, imprisonment. Specifically, the Act does not detail maximum penalties but generally, under Australian law, penalties for customs fraud can include fines up to $220,000 or imprisonment for up to five years, or both. Civil penalties may also apply, including the forfeiture of goods and payment of additional duties and interest.

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