CUSTOMS TARIFF (No. 7).
No. 64 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. 7) 1939.
(2.) Section one of the Customs Tariff (No. 6) 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, by the Customs Tariff (No. 5) 1939, and by the Customs Tariff (No. 6) 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 is the first day of December, 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.
THE SCHEDULE. Sec. 2.
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AMENDMENTS OF THE SCHEDULE TO THE PRINCIPAL ACT.
IMPORT DUTIES.
Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
DIVISION XI.—JEWELLERY AND FANCY GOODS. |
20. By omitting the whole of paragraph (1) of sub-item (c) and inserting in its stead the following paragraph:— | | | |
“(1) Sensitized kinematograph film, unexposed— | | | |
(a) As prescribed by Departmental By-laws | Free | Free | Free |
(b) Otherwise---------------per lineal foot | 1d. | 1d. | 1d.” |
By omitting the whole of sub-paragraph (a) of paragraph (2) of sub-item (c) and inserting in its stead the fol-lowing sub-paragraph:— | | | |
“(a) Suitable for use only with home kinematographs per lineal foot | 1d. | 1d. | 1½d.” |
By omitting the whole of clause (1) of sub-paragraph (c) (fourth time occurring) of paragraph (2) of sub-item (c) and inserting in its stead the following clause:— | | | |
“(1) (a) Film for exhibition purposes only and not imported for or intended for purposes of copying per lineal foot | 1d. | 5d. | 5d. |
(b) Negative film or film imported for or intended for purposes of copying topical, scenic, travel-talk and similar films, serial films, and complete films not exceeding 2,000 lineal feet in length, as prescribed by Departmental By-laws per lineal foot | Free | 4d. | 4d.” |
By omitting the whole of clause (3) of sub-paragraph (c) (fourth time occurring) of paragraph (2) of sub-item (c) and inserting in its stead the following clause:— | | | |
“(3) N.E.I.-------------------per lineal foot | 1d. | 5d. | 5d.” |
By adding a further proviso to paragraph (2) of sub-item (c) as follows:— | | | |
“And provided further, that, in respect of this paragraph, where a film is imported containing more than one series of exposures placed side by side across its width, duty shall be charged on each series of exposures as if each series were a separate film.” | | | |
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Overview
The Customs Tariff (No. 7) Act 1939 was enacted to amend existing customs duties as part of a broader set of tariff adjustments occurring during the period. This Act was introduced to address the need for ongoing updates to the customs duties regime to reflect changes in trade policies and economic conditions. Enacted by the Parliament of Australia, the primary objective of this Act is to modify the existing tariff structure to better align with contemporary trade practices and economic strategies. This legislative action was part of a series of amendments to the Customs Tariff, ensuring that the duties imposed on various imported goods were accurately and appropriately updated.
The Customs Tariff (No. 7) Act 1939 makes specific amendments to the Customs Tariff 1933–1938, which had been previously modified by several other acts throughout 1939. The amendments outlined in this Act focus on revising duties on certain items such as sensitized kinematograph film, with the aim of ensuring that the customs duties imposed are fair and reflective of the current economic and trade environment. By incorporating these changes, the Act sought to maintain the relevance and effectiveness of the customs duties system.
Scope and Application
The Customs Tariff (No. 7) 1939 applies to the imposition of duties on goods imported into Australia, aligning with the broader framework established by the Customs Tariff 1933–1939. It specifically amends the Schedule to the Principal Act to modify import duties on various goods, including jewellery and fancy goods, with particular attention to sensitized kinematograph film. This Act applies to all persons and entities involved in the importation of goods into Australia, covering a wide array of industries and transactions related to imported goods. The jurisdictional reach of this Act is national, as it pertains to the Commonwealth of Australia. There are no stated exclusions, exemptions, or thresholds specified within the Act itself; however, the detailed tariff provisions and amendments in the Schedule suggest that certain conditions or specifications might apply to the application of duties, particularly concerning the type and intended use of imported films. The Act may be further extended or restricted through subordinate instruments, such as regulations or by-laws, which could provide additional clarity or detail regarding the application of the imposed duties.
Key Provisions
The Customs Tariff (No. 7) 1939 is an Act that amends the Customs Tariff 1933–1938, imposing new duties of Customs in accordance with the amended Schedule (Section 2). The Act specifies the time of imposition of these duties as 9:00 AM on December 1, 1939, according to standard time in the Australian Capital Territory (Section 3). The main operative sections of this Act include the amendments to the Tariff Schedule, specifically within Division XI, which deals with jewellery and fancy goods, and the kinematograph film tariff items.
The Act imposes obligations on parties involved in the import and export of goods subject to these duties. Importers and exporters must comply with the specified duties and adhere to the conditions set forth in the amended Schedule. This includes ensuring that any kinematograph film imported into Australia is correctly classified under the appropriate tariff item, and that duties are calculated and paid as per the prescribed rates. The Act also mandates that films containing multiple series of exposures are to be taxed as if each series were a separate film.
Breach of the provisions of this Act can result in various penalties and consequences. Specifically, failure to comply with the imposed duties, such as underpayment or non-payment of duties, can lead to civil consequences including fines. The penalties for such breaches are outlined in the relevant sections of the Customs Act 1901, which can include substantial fines and, in some cases, criminal penalties. The exact penalties depend on the severity of the breach and the intent behind the non-compliance. The Act does not specify the maximum penalties within its text, but references to the Customs Act 1901 would provide the detailed penalty framework.