CUSTOMS TARIFF (PAPUA AND NEW GUINEA PREFERENCE).
No. 63 of 1956.
An Act to amend the Customs Tariff (Papua and New Guinea Preference) 1936–1950.
[Assented to 20th September, 1956.]
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 (Papua and New Guinea Preference) 1956.
(2.) The Customs Tariff (Papua and New Guinea Preference) 1936–1950, as amended by this Act, may be cited as the Customs Tariff (Papua and New Guinea Preference) 1936–1956.
Amendment of Tariff.
2. The Schedule to the Customs Tariff (Papua and New Guinea Preference) 1936–1950 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 seventeenth day of May, One thousand nine hundred and fifty-six, 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.
Amendments of the Schedule to the Customs Tariff (Papua and New Guinea Preference) 1936–1950.
IMPORT DUTIES.
Item No. | Item No. of Customs Tariff 1933–1956. | Item. | Rate of Duty. |
By adding a new Item No. 21 as follows :— | |
“21 | 291 (m) | Plywood, as prescribed by Departmental By-laws---- | Free” |
By adding a new Item No. 22 as follows :— | |
“22 | 291 | Timber and timber products to which— | |
| 292 | (a) paragraph (1) of sub-item (c), sub-paragraph (b) of paragraph (2) of sub-item (c), paragraph (2) of sub-item (d), sub-item (h), sub-item (i), sub-item (j), sub-item (k), sub-item (l) (except in respect of North European pine (pinus sylvestris) or North European spruce (picea excelsa)) or sub-item (n) of Item 291; | |
| 293 | |
| | (b) sub-item (g) of Item 292; or | |
| | (c) sub-item (a) or sub-item (b) of Item 293, in the Schedule to the Customs Tariff 1933–1956, or that Act as amended from time to time, or as proposed to be amended from time to time by a Customs Tariff alteration proposed in the Parliament, applies | Free” |
Overview
The Customs Tariff (Papua and New Guinea Preference) Act 1956 was enacted to amend the existing Customs Tariff (Papua and New Guinea Preference) 1936–1950. The 1956 Act, assented to by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, introduced changes to the tariff schedule to better reflect the economic relationship and preferences between Australia and Papua New Guinea. The primary objective was to provide preferential treatment to goods imported from Papua New Guinea, thereby fostering economic development and trade within the region. This Act came into operation on 17 May 1956, imposing duties on certain goods in accordance with the amended tariff schedule.
Scope and Application
The Customs Tariff (Papua and New Guinea Preference) 1956 is an Act that amends the Customs Tariff (Papua and New Guinea Preference) 1936–1950. It applies to the imposition of duties of Customs in accordance with the amended Tariff Schedule, which includes changes to the duty rates for various items, such as the introduction of a free duty on plywood and certain timber and timber products. The Act applies nationally across the Commonwealth of Australia and its territories. There are no specific exclusions or exemptions detailed in the text, though the applicability of certain tariff benefits may depend on the nature and origin of the goods. The Act extends its application through the amendments specified in its Schedule, which provides detailed modifications to the tariff rates for specific items. This legislative change is effective from the seventeenth day of May, 1956, at nine o'clock in the forenoon, Australian Capital Territory time.
Key Provisions
The Customs Tariff (Papua and New Guinea Preference) 1956 (section 1) modifies the Customs Tariff (Papua and New Guinea Preference) 1936–1950. This amendment is detailed in the Schedule to the Act, which outlines the changes to the tariff rates. Specifically, section 2 of the Act amends the Schedule by introducing new item numbers 21 and 22. Item No. 21 pertains to plywood, which is now exempt from import duties, while Item No. 22 includes various timber and timber products that are also exempt from duties, provided they meet specific criteria outlined in the original tariff schedule. These exemptions are effective from the date set forth in section 3, which is 17 May 1956.
The obligations imposed by the Customs Tariff (Papua and New Guinea Preference) 1956 are primarily on importers and customs officials. Importers must ensure that the goods they bring into Australia comply with the tariff exemptions specified in the Act. Customs officials, on the other hand, are responsible for enforcing the tariff regulations, which includes verifying that the exempted items meet the criteria outlined in the Act and the original tariff schedule. Any non-compliance by importers can result in the imposition of duties on the exempted items, while customs officials must accurately apply the tariff exemptions to ensure compliance.
The Act does not explicitly outline specific offences or penalties for breaches. However, breaches of customs regulations can lead to significant consequences under broader customs legislation. For instance, under the Customs Act 1901, penalties for non-compliance can include fines and, in severe cases, criminal prosecution. The exact penalties depend on the nature and extent of the breach but can include substantial fines and imprisonment for serious or repeat offences. Importers and customs officials must therefore ensure strict adherence to the tariff exemptions to avoid these potential consequences.