CUSTOMS TARIFF (No. 6).
No. 62 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. 6) 1939.
(2.) Section one of the Customs Tariff (No. 5) 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, by the Customs Tariff (No. 4) 1939, and by the Customs Tariff (No. 5) 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. The time of the imposition of the duties of Customs imposed by this Act shall be at nine o’clock in the forenoon, reckoned according to standard time in the Australian Capital Territory, on a date to be fixed by Proclamation, and this Act shall come into operation at that time.
Sec. 2. THE SCHEDULE.
AMENDMENTS OF THE SCHEDULE TO THE PRINCIPAL ACT.
IMPORT DUTIES.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
DIVISION VI.—METALS AND MACHINERY. |
176. By adding a new sub-item (r) as follows:— | | | |
“(r) Machinery, boilers and auxiliaries, for use in the construction of vessels, as prescribed by Departmental By-laws | Free | Free | Free.” |
DIVISION XVI.—MISCELLANEOUS. |
424. By omitting the whole of sub-item (b) (twice occurring) and inserting in its stead the following sub-item:— | | | |
“(b) Vessels, n.e.i., trading intrastate or interstate for any continuous period of three months or otherwise employed in Australian waters for any continuous period of three months— | | | |
(1) Not exceeding 100 tons gross register; exceeding 100 tons gross register but not exceeding 500 tons gross register being vessels on which, if built in Australia, a bounty would not be payable ad val. | 30 per cent. | 50 per cent. | 50 per cent. |
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. | .6 per cent. | .6 per cent. | .6 per cent. |
(2) Other----------------------ad val. | Free | 15 per cent. | 15 per cent. |
By adding to sub-item (f) (second time occurring) a new paragraph (3) as follows:— | | | |
“(3) Vessels exceeding 500 tons gross register in respect of which firm orders were placed with oversea suppliers before the 14th October, 1932, and which were entered at an Australian port before the 14th January, 1934 | Free | Free | Free.” |
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Overview
The Customs Tariff (No. 6) 1939 Act, enacted in 1939, was introduced to amend the existing Customs Tariff and impose new duties of customs in line with the economic and strategic needs of the time. This Act was enacted by the Parliament of the Commonwealth of Australia, aiming to refine and update the tariff structure to better align with national interests. The primary objective was to adjust the tariff rates on specific goods, particularly focusing on modifying duties on vessels and machinery to support national industries and trade policies during a period of economic adjustment and strategic consideration. The Act amended the Customs Tariff 1933–1938, integrating these changes into the Customs Tariff 1933–1939, and established a new schedule of duties effective from a specified date.
Scope and Application
The Customs Tariff (No. 6) 1939 applies to duties of Customs, regulating imports and exports through the imposition of tariffs on goods entering or leaving Australia. The legislation amends the existing Customs Tariff 1933-1938, referred to as the Principal Act, to update the tariff rates and classifications for various goods. This Act affects all individuals and entities engaged in the import and export of goods, including businesses, importers, exporters, and customs brokers. The geographic reach of the Act is national, applying across the Commonwealth of Australia, and it is enforced by the Australian Customs Service. The Act does not explicitly state any exclusions or exemptions, but it does specify particular categories of goods, such as machinery for vessel construction and vessels of varying gross register tons, which are subject to different duty rates. The application of the Act may be further refined or extended through subordinate instruments, such as regulations or orders, which can provide additional detail on the implementation of the duties and classifications outlined in the Act.
Key Provisions
The Customs Tariff (No. 6) 1939 (referred to as the Act) amends the Customs Tariff 1933-1938, introducing new duties on certain goods and modifying existing tariffs. Section 1(1) provides that this Act may be cited as the Customs Tariff (No. 6) 1939, while section 1(2) amends the Customs Tariff (No. 5) 1939 by omitting subsection (4). Section 1(3) specifies that the Customs Tariff 1933-1938, as amended by subsequent tariffs, is referred to as the Principal Act. Section 1(4) allows the amended Principal Act to be cited as the Customs Tariff 1933-1939. The main operative sections, as per section 2, involve amendments to the Schedule of the Principal Act, imposing new customs duties on various goods, including machinery for vessel construction and vessels of different gross register tonnage.
The Act imposes specific obligations on entities importing goods subject to the new tariffs. For instance, section 3 stipulates the time of imposition of duties at nine o’clock in the morning according to Australian Capital Territory standard time on a date to be fixed by proclamation. Importers must ensure compliance with the new tariffs from this effective date. Furthermore, section 2 outlines amendments to the Schedule, detailing specific duties applicable to different categories of goods. For example, section 2, Division VI, sub-item 176, imposes no duty on machinery, boilers, and auxiliaries for vessel construction, while section 2, Division XVI, sub-item 424, imposes varying duties on vessels based on their gross register tonnage and whether they are used for intrastate or interstate trading.
The Act also delineates specific consequences for non-compliance with the imposed duties and regulations. Under the Customs Tariff Acts, breaches of the tariff provisions could lead to various civil and criminal consequences. For example, failure to declare goods or under-declaration could result in penalties, with maximum penalties often stipulated within the relevant sections of the Customs Act 1901. Additionally, fraudulent misrepresentation or evasion of duties could lead to criminal charges, with potential imprisonment and fines as per the Crimes Act 1914. The Act mandates strict adherence to the declared tariffs, and non-compliance may result in the seizure of goods, administrative penalties, and potential criminal prosecution.