CUSTOMS TARIFF (PAPUA AND NEW GUINEA PREFERENCE).
No. 25 of 1959.
An Act to amend the Customs Tariff (Papua and New Guinea Preference) 1936-1958.
[Assented to 29th April, 1959.]
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) 1959.
(2.) The Customs Tariff (Papua and New Guinea Preference) 1936-1958, as amended by this Act, may be cited as the Customs Tariff (Papua and New Guinea Preference) 1936-1959.
Amendment of Tariff.
2. The Schedule to the Customs Tariff (Papua and New Guinea Preference) 1936-1958 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 twentieth day of March, One thousand nine hundred and fifty-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. Section 2.
—
Amendments of the Schedule to the Customs Tariff (Papua and New Guinea Preference) 1936-1958.
—
IMPORT DUTIES.
Item No. | Item No. of Customs Tariff 1933-1959. | Item. | Rate of Duty. |
| | | |
22. By omitting the following:— | |
| | “paragraph (1) of sub-item (n)” | |
and inserting in its stead the following:— | |
| | “sub-item (n)”. |
* Act No. 84, 1936 as amended by No. 80, 1950; No. 63, 1956; No. 64, 1957; and No. 40, 1958.
Import Duties—continued.
Item No. | Item No. of Customs Tariff 1933-1959. | Item. | Rate of Duty. |
23. By omitting the item and inserting in its stead the following item:— | |
“23 | 330 | Rubber including latex,, natural, to which sub-item (a) of item 330 in the Schedule to the Customs Tariff 1933-1959, 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; reclaimed rubber; waste rubber | Free” |
24. By omitting, the item. | |
25. By omitting the item. | |
|
Overview
The Customs Tariff (Papua and New Guinea Preference) 1959 is an Act enacted to amend the existing Customs Tariff (Papua and New Guinea Preference) 1936-1958. The 1959 Act was introduced to address the need for updated tariff rates and preferences applicable to Papua and New Guinea. It was enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, aiming to ensure that the duties of Customs reflect the latest economic and trade conditions. The policy objective is to maintain preferential trade arrangements between Australia and Papua and New Guinea, promoting economic integration and mutual benefit within the region. The Act came into operation on 20 March 1959, with specific amendments to the tariff rates as outlined in the attached schedule.
Scope and Application
The Customs Tariff (Papua and New Guinea Preference) 1959 Act applies to the customs duties and tariffs imposed on imported goods into Australia from Papua New Guinea. It amends the Customs Tariff (Papua and New Guinea Preference) 1936-1958 by imposing new duties and altering existing ones as set out in the Schedule to this Act. The Act imposes customs duties in accordance with the amended tariff schedule and these duties are effective from 20 March 1959. The amendments include modifications to import duties on certain items, such as removing preferential treatment for specific types of rubber and introducing new rates for others. The Act applies to all imported goods from Papua New Guinea into Australia and is part of the broader customs legislation that governs international trade within the Commonwealth of Australia. Subordinate instruments may further extend or restrict the application of this Act by detailing specific implementation and enforcement procedures.
Key Provisions
The Customs Tariff (Papua and New Guinea Preference) 1959 primarily serves to amend the Customs Tariff (Papua and New Guinea Preference) 1936-1958, with Section 2 detailing specific changes to the tariff schedule. It modifies the existing tariff by altering the rates and categories of import duties. For example, it removes certain paragraphs and sub-items (Section 2), thereby adjusting the classification and duty rates on various goods. The changes are outlined in the Schedule, which details the specific amendments to the tariff, such as the exemption of certain types of rubber from duty (Schedule, Item 23).
The Act imposes obligations on importers and other stakeholders to comply with the new tariff rates and classifications. Importers must ensure that the goods they bring into Australia are classified and taxed correctly according to the updated tariff schedule. This includes keeping accurate records and documentation to demonstrate compliance with the new rates. The correct classification and duty payment are critical to avoid penalties and legal repercussions.
Breaches of the new tariff provisions can result in significant penalties. Section 3 stipulates the imposition of duties from a specific date, and any failure to comply with these new rates could be considered an offence. The penalties for non-compliance could include fines, seizure of goods, and potential criminal charges. The maximum penalties are not explicitly stated in the Act but would be in accordance with existing customs legislation, which can include substantial fines and imprisonment for serious or repeated breaches.