CUSTOMS TARIFF (PAPUA AND NEW GUINEA PREFERENCE).
No. 6 of 1926.
An Act relating to Customs Preference on Goods the Produce of Papua and on Goods the Produce of the Territory of New Guinea.
[Assented to 15th February, 1926.]
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.
1. This Act may be cited as the Customs Tariff (Papua and New Guinea Preference) 1926.
Incorporation.
2. The Customs Act 1901-1925 shall be incorporated and read as one with this Act.
Rates of duty on imports from Papua and New Guinea.
3.—(1.) From and after a time and date to be fixed by Proclamation, the importation into Australia, direct from the Territory of Papua or the Territory of New Guinea, of such of the goods specified in the Schedule to this Act as were produced in the Territory from which they are imported, shall, notwithstanding anything contained in the Customs Tariff 1921-1924, be free of duty.
(2.) This section shall apply to goods imported into Australia after the proclaimed time, and to goods imported into Australia before that time and not entered for home consumption until after that time.
THE SCHEDULE.
Item No. | Item No. of Customs Tariff 1921-1924. | Item. |
1 | 43 (A) | Coffee, raw and kiln dried |
2 | 53 (A) | Fruits, Dried, viz., Litchi |
3 | 52 (C) | Fruits, Fresh, viz., Chieomamey, Litchi, Longan, Akee, Pulasan, Rambutan, Avocado, Mangosteen, Sapote, Sapodilla, Abiu, Star-apple, Langsat, Imbu, Ilama, Durian, Jaboticaba, Grumichama, Kao Pan Seedless Pummelo, and Jak Fruit |
4 | 101 or 102 | Fungi, edible |
5 | 56 | Ginger, green |
6 | 57 (D) | Grain and Pulse, viz., Rangoon Beans |
7 | .. | Nuts, viz.:— |
| 78(B) | (A) Coconuts, whole |
| 78 (C) | (B) Coconuts, prepared |
| 78 (D) | (C) Shelled or Unshelled |
8 | 92 | Seeds, viz.:— |
| | (A) Kapok, Sesame |
Overview
The Customs Tariff (Papua and New Guinea Preference) 1926 was enacted to establish customs preferences for goods produced in Papua and New Guinea, aiming to foster economic growth and integration between Australia and its territories. This Act was introduced by the Parliament of the Commonwealth of Australia with the clear policy objective of providing duty-free importation of specified goods originating from Papua and New Guinea into Australia. By incorporating the Customs Act 1901-1925, the legislation ensures that the preferential treatment is seamlessly integrated into the existing customs framework, thereby promoting trade and economic cooperation between the territories and Australia.
Scope and Application
The Customs Tariff (Papua and New Guinea Preference) 1926 applies to the importation of specified goods into Australia from the Territory of Papua and the Territory of New Guinea, providing preferential treatment by making such goods free of duty. The Act incorporates the Customs Act 1901-1925 and modifies the Customs Tariff 1921-1924 to achieve this preferential treatment. This preferential treatment extends to goods specified in the Schedule to the Act, including raw and kiln-dried coffee, various types of fresh and dried fruits, edible fungi, green ginger, grains, nuts, and seeds. The Act's application is limited to goods imported into Australia after a time and date to be fixed by proclamation and applies to goods imported before this date but not entered for home consumption until after the proclamation. The geographic reach of the Act is national, as it applies to the entire Commonwealth of Australia, with a specific focus on preferential treatment for goods from Papua and New Guinea. The Act does not specify any exclusions, exemptions, or thresholds, and any further details regarding implementation and administration may be provided through subordinate instruments.
Key Provisions
The Customs Tariff (Papua and New Guinea Preference) 1926 (referred to as the Act) outlines specific provisions for customs duty on goods produced in Papua and the Territory of New Guinea when imported into Australia. Section 1 provides that this Act may be cited as such and serves to establish the legislative framework for preferential customs treatment. Section 2 incorporates the Customs Act 1901-1925, integrating it with this Act to form a cohesive legislative body governing customs tariffs. The most significant operative section is Section 3, which mandates that certain goods produced in Papua or the Territory of New Guinea and imported directly into Australia will be exempt from duty. This preferential treatment is applicable to goods specified in the Schedule of the Act, such as coffee, dried fruits, fresh fruits, fungi, ginger, grain and pulse, nuts, and seeds. The duty exemption takes effect from a date to be determined by a proclamation.
The Act imposes specific obligations on the parties involved. Importers of goods listed in the Schedule must ensure that the goods are produced in the specified territories and imported directly into Australia to qualify for the duty exemption. The Act requires that these goods must be entered for home consumption after the effective date specified in the proclamation. The onus is on the importer to provide evidence of the origin and direct importation to claim the preferential tariff rates. The Customs Act 1901-1925, as incorporated, governs the procedures and requirements for making such claims and entering goods for home consumption.
The Act does not explicitly detail offences, penalties, or consequences for breaches within its text. However, under the broader framework of the Customs Act 1901-1925, any fraudulent claims or misrepresentation of the origin of goods to claim preferential tariffs could result in civil or criminal penalties. The penalties for such breaches can include fines and, in severe cases, imprisonment. The exact penalties would be determined by the provisions of the Customs Act 1901-1925, which would apply to any violations of the preferential tariff rules outlined in this Act.