CUSTOMS TARIFF (PAPUA AND NEW GUINEA PREFERENCE).
No. 40 of 1958.
An Act to amend the Customs Tariff (Papua and New Guinea Preference) 1936–1957.
[Assented to 26th August, 1958.]
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) 1958.
(2.) The Customs Tariff (Papua and New Guinea Preference) 1936–1957, as amended by this Act, may be cited as the Customs Tariff (Papua and New Guinea Preference) 1936–1958.
Amendment of Tariff.
2. The Schedule to the Customs Tariff (Papua and New Guinea Preference) 1936–1957 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 fifteenth day of May, One thousand nine hundred and fifty-eight, 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 Customs Tariff (Papua and New Guinea Preference) 1936–1957.
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IMPORT DUTIES.
Item No. | Item No. of Customs Tariff 1933–1958. | Item. | Rate of Duty. |
| | | |
22. By omitting the item and inserting in its stead the following item:— |
“22 | 291 | Timber and timber products to which— | |
| 292 | (a) paragraph (1) of sub-item (c), sub-paragraph (b) of | |
| 293 | paragraph (2) of sub-item (c), 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 paragraph (1) of sub-item (n) of Item 291; (b) sub-item (g) of Item 292; or (c) sub-item (b) of Item 293, | |
| | in the Schedule to the Customs Tariff 1933–1958, 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” |
By adding a new item No. 25 as follows:— |
“25 | 291 | Veneers to which paragraph (2) of sub-item (n) of Item 291 in the Schedule to the Customs Tariff 1933–1958, 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 per 100 square feet | 2s. 6d.” |
Overview
The Customs Tariff (Papua and New Guinea Preference) 1958 was enacted by the Parliament of Australia in 1958 to amend the existing Customs Tariff (Papua and New Guinea Preference) 1936–1957. This Act aimed to address specific gaps and issues within the existing tariff structure concerning imports from Papua and New Guinea. It was introduced to update and refine the customs duties and preferences applied to certain goods imported from these territories, thereby ensuring the tariff remains aligned with economic and trade policies of the time. The policy objective was to maintain and enhance trade relations and economic integration between Australia and its territories by providing preferential treatment on select items, thereby promoting local industries and economic growth.
This legislation specifically altered the customs duties on various goods, including timber and veneers, to reflect changes in economic conditions and trade relationships. The amendments sought to streamline and clarify the tariff rates, ensuring they are effectively implemented to benefit the relevant industries in Papua and New Guinea while maintaining Australia’s trade policy objectives.
Scope and Application
The Customs Tariff (Papua and New Guinea Preference) 1958 is a legislative amendment to the existing Customs Tariff (Papua and New Guinea Preference) 1936–1957, impacting the imposition of customs duties on imported goods. This Act applies to all entities involved in the importation of specified goods into Australia, particularly focusing on timber and timber products, as well as veneers, from Papua and New Guinea. The geographic reach of this Act is national, applying across the Commonwealth of Australia. It seeks to provide preferential tariff rates for certain items, facilitating trade between Australia and the mentioned territories. The Act imposes specific duties on enumerated items, with certain exemptions for certain types of timber, as detailed in the Schedule. The application of this Act is further extended and detailed through subordinate instruments, which may include regulations or orders specifying additional criteria or procedures related to the implementation of the amended tariffs.
Key Provisions
The Customs Tariff (Papua and New Guinea Preference) 1958 (section 1) amends the existing Customs Tariff (Papua and New Guinea Preference) 1936–1957. The new Act, which received Royal Assent on 26th August 1958, introduces specific changes to the import duties on timber and veneers, effective from 15th May 1958 (section 3). Section 2 of the Act details the amendments to the existing tariff schedule, particularly focusing on the tariff rates for certain timber products and veneers. It specifies that certain timber products are now exempt from duty (section 2, Schedule, Item 22), while a new duty is introduced for veneers (section 2, Schedule, Item 25).
The obligations imposed by this Act primarily concern the imposition and collection of customs duties on specified items. Importers and exporters of the affected timber products and veneers must ensure compliance with the new tariff rates, which now include exemptions for certain timber products and a specific duty for veneers. Customs officials are required to enforce these tariffs accurately and consistently, applying the correct rates as outlined in the amended schedule.
Breaches of the provisions outlined in this Act may lead to penalties. For instance, if a party fails to declare the correct tariff classification for imported goods or attempts to evade duties through misdeclaration or other means, they may face legal consequences. While the specific penalties are not detailed within the Act, they typically involve fines and potential criminal charges for serious or repeated offences. The precise penalties would be determined in accordance with the broader customs legislation and applicable legal frameworks in place at the time of the offence.