Customs Tariff (South African Preference) 1906

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CUSTOMS TARIFF (SOUTH AFRICAN PREFERENCE).

No. 17 of 1906.

An Act relating to Preferential Duties of Customs on certain Goods the produce or manufacture of the British Colonies or Protectorates in South Africa which are included within the South African Customs Union.

[Assented to 12th October, 1906.]

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 (South African Preference) 1906.

Rates of duty on goods from British South African Colonies or Protectorates.

2. From and after the first day of October One thousand nine hundred and six at nine o’clock in the forenoon according to the standard time in the State of Victoria, Duties of Customs on the dutiable goods specified in the Schedule shall, when those goods are imported from and are the produce or manufacture of any of the British South African Colonies or Protectorates winch are included within the South African Customs Union, be in accordance with the rates of duty specified in the fourth column of the said Schedule. Provided that nothing in this Act shall have the effect of imposing any duty on any goods which are free of or exempt from duty under the Customs Tariff 1902.

Time from which duties are to apply.

3. The rates of duty specified in the fourth column of the Schedule shall be charged collected and paid to the King for the use of the Commonwealth on all goods subject to those rates imported into Australia after nine o’clock in the forenoon on the first day of October One thousand nine hundred and six or imported into Australia before that time and not entered for home consumption until after that time.

THE SCHEDULE.

“N.E.I.” means not elsewhere included in this Schedule or the Customs Tariff 1902.

“Proof” has reference to spirit of a strength equal to that of pure ethyl alcohol compounded with distilled water, so that the resultant mixture at a temperature of 60 Fahrenheit has a specific gravity of 0.9198 as compared with that of distilled water at the same temperature.

Import Duties on Goods Produced or Manufactured in the British Colonies or Protectorates. which are included within the South African Customs Union.

1st Column —	2nd Column. —	3rd Column. —	4th Column. —
No. of Item in the Customs Tariff 1902	Dutiable Goods.	Rates of Duty under the Customs Tariff 1902.	Rates of Duty under this Schedule.
—	Angora Hair....................................	Free	Free
Div. XI.	Diamonds, unset.................................	Free	Free
(e)
14	Butter and cheese...............................................................per lb.	3d.	Rates imposed by the customs Tariff 1902, less 25 per cent,
18	Confectionery, n.e.i., including bon-bons and mixed packets of confectionery containing trinkets (gross weight), sugar candy, cachous, and fruits crystallized or candied..................per lb.	2d.
23(d)	Fodder.................................................................................per cental	2s. 6d.
24	Hay and chaff......................................................................per cwt.	1s.
	Grain—
22	Oats...................................per cental	1s. 6d.
22	Wheat.................................per cental	1s. 6d.
23(c)	Bran..................................per cental	1s.
23(d)	Flour..................................per cental	2s. 6d.
25	Jams, and jellies..................................................................per lb.	1½d.
121	Leather, n.e.i., including Green-hide for belting purposes...ad val.	15 per cent.
	Machinery—
78(a)	(a) Agricultural, Horticultural, and Viticultural Machinery and Implements, n.e.i., including Shares and Plough Plates cut to shape, Horse Gears; and Road-making Ploughs, Scoops, Horse Road Rollers, and Machines............ad val.	12½ per cent.
78(p)	(p) Mining Machinery n.e.i...................................................ad val.	12½ per cent.
36	Meats, Fish, Poultry, and Game:—
36(a)	(A) Fresh, Smoked, or Preserved by cold process......per lb.	1d.
36(b)	(B) Potted or Concentrated, including extracts of, and Caviare.....................................................................ad val.	20 per cent.
36(c)	(c) Preserved in tins or other air-tight vessels, including the weight of the contents per lb.	1½.
36(e)	(e) Preserved Fish in tins or other air-tight vessels, including the weight of liquids per lb.	1d.
36(f)	(f) N.E.I..................................per cwt.	5s.
37	Milk—Preserved..............................per lb.	1d.

The Schedule.—continued.

1st Column —	2nd Column. — Dutiable Goods.	3rd Column. —	4th Column. —
No. of Item in the Customs Tariff 1902.	2nd Column. — Dutiable Goods.	Rates of Duty under the Customs Tariff, 1902.	Rates of Duty under this Schedule.
	Timber, viz.:—		Rates imposed by the customs Tariff 1902, less 25 per cent
110(a)	(a) Architraves, Mouldings. and Skirtings of any material ....................................................................per 100 lineal feet	5s.
110(b)	(b) Timber, Dressed, n.e.i..................................per 100 super. feet	3s.
110(c)	(c) Timber, undressed, n.e.i., in sizes of 12 in. x 6 in. (or its equivalent) and over per 100 super. feet	1s.
110(d)	(d) Timber, undressed, being Oregon, in sizes of 12 in. x 6 in. (or its equivalent) and over............................per 100 super. feet	6d.
110(e)	(e) Timber. undressed, n.e.i., in sizes of 7 in. x 2½ in. (or its equivalent) and upwards, and less than 12 in. x 6in. (or its equivalent)...............................................per 100 super. feet	1s. 6d.
110(f)	(f) Timber, undressed, n.e.i., of sizes less than 7 in. x 2½ in. (or its equivalent)...........................................per 100 super. feet	1s. 6d.
110(g)	(g) Laths...............................per 1,000	5s.
110(h)	(h) Palings.............................per 1,000	15s.
110(i)	(i) Pickets, dressed........................per 100	4s.
110(j)	(j) Pickets, undressed......................per 100	1s.
110(k)	(k) Shingles.............................per 1,000	3s.
	Doors of Wood:—
110(l)	(l) 3¾ in. and over...........................each	7s. 6d.
110(m)	(m) Over 1½ in. and under 1¾ in..................each	5s.
110(n)	(n) 1½ in. and under..........................each	3s. 6d.
36(f)	Fish, Dried................................per cwt.	5s.	2s. 8d.
21	Fruits and Vegetables, viz.:—
	Fruits, Dried, viz.:—
21(a)	(a) Currants.............................per lb.	2d.	1d.
21(b)	(b) Dates ..............................per lb.	1d.	½d.
21(c)	(c) Raisins and other, including Peel and Ginger preserved (not in liquid) per lb.	3d.	1½d.
21(i)	(i) Fruits, n.e.i. ........................per cental	2s.	Free
21(k)	(k) Bananas..........................per cental	1s.	Free
58(b)	Feathers—Dressed............................ad val.	25 per cent.	20 per cent.
70	Feathers—Undressed ..........................ad val.	15 per cent.	10 per cent.
22	Grain—Maize ............................per cental	1s. 6d.	1s.
2	Spirits, viz.:—		Rates equal to rates of Excise duty for the time being in force increased by 2½ percent.
	(a) Spirits*, and spirituous compounds, n.e.i., when not exceeding the strength of proof per gallon	14s.
	(b) When exceeding the strength of proof....per proof gallon	14s.
	Tobacco, viz.:—
	(a) Manufactured, including the weight of tags, labels, and other attachments per lb.	3s. 3d.	2s. 6d.
	(b) Unmanufactured.........................per lb.	3s. 3d.	2s. 6d.

* Case spirits, in cases of two gallons and under, to be charged as two gallons; over two gallons, and not exceeding three gallons, as three gallons; over three gallons, and not exceeding four gallons, as four gallons; and so on.

The Schedule—continued.

1st Column. —	2nd Column. — Dutiable Goods.	3rd Column. —	4th Column. —
No. of Item in the Customs Tariff 1902.	2nd Column. — Dutiable Goods.	Rates of Duty under the Customs Tariff 1902.	Rates of Duty under this Schedule.
7	Sugar. viz.:—
	(a) The produce of Sugarcane.................per cwt.	6s.
	Produced solely by white labour............per cwt.	...	4s.
	Produced wholly or partly by black labour ..........per cwt.	...	5s.
3	Wine, Fermented (other than Sparkling), including Medicinal or Medicated and Vermouth, viz.:—
3(b)	(b) In bottle ........................per gallon†	8s.	3s.
3(c)	(c) Other..........................per gallon	6s.	2s.
3(d)	(d) Containing more than 35 per cent. of proof spirit, for each 1 per cent. of proof spirit over 35 per cent. up to and including 40 per cent. Additional.....................per gallon	6d.	3d.
3(e)	(e) Containing more than 40 per cent. of proof spirit...per gallon	14s.	10s. 3d.

† Six reputed quarts, twelve reputed pints, or twenty-four reputed half-pints to be charged as one gallon.

Overview

The Customs Tariff (South African Preference) Act 1906 was enacted by the Parliament of Australia to provide preferential customs duties on certain goods produced or manufactured in the British colonies and protectorates in South Africa, which are included within the South African Customs Union. The policy objective of this legislation was to encourage trade between Australia and the South African regions by reducing the cost of importing these goods. This Act was assented to on 12 October 1906, and it outlines the preferential rates of duty for a variety of goods, such as agricultural products, machinery, and spirits, which are listed in the schedule of the Act. These rates are to be applied to goods imported into Australia from the specified South African territories from 1 October 1906, while ensuring that no additional duties are imposed on goods already exempt under the Customs Tariff 1902.

Scope and Application

The Customs Tariff (South African Preference) Act 1906 applies to goods imported into Australia from the British South African Colonies or Protectorates that are part of the South African Customs Union. This Act sets forth the preferential rates of duty on these goods, which are detailed in the Schedule to the Act, and specifies that these rates apply to goods imported after 1 October 1906. The application of this Act is limited to goods that are not free of or exempt from duty under the Customs Tariff 1902. The preferential rates of duty are reduced by 25 percent for most goods, with additional specific reductions and exemptions listed in the Schedule. The Act does not contain any specific exclusions beyond those already mentioned and applies across the Commonwealth of Australia. Any further details or clarifications regarding the implementation of the Act may be addressed through subordinate instruments or regulations.

Key Provisions

The Customs Tariff (South African Preference) 1906 Act sets out preferential rates of duty for goods imported into Australia from British South African Colonies or Protectorates within the South African Customs Union. These preferential rates are outlined in the fourth column of the Schedule to the Act, which specifies the reduced duty rates applicable to certain goods produced or manufactured in these regions, effective from 1 October 1906 (section 2). This preferential treatment is limited to goods not otherwise exempt under the Customs Tariff 1902, and applies to all imports made after the specified date (section 2). Entities and parties involved in importing goods covered by this Act must ensure compliance with the reduced duty rates as specified in the Schedule. Importers must accurately declare the nature and origin of the goods being imported to the Customs authorities and pay the correct duty rates. Failure to comply with these requirements can result in penalties or other legal consequences (section 3). Breaches of the Customs Tariff (South African Preference) 1906 Act, including the failure to declare goods correctly or pay the appropriate duty rates, may lead to civil or criminal penalties. The specific penalties depend on the nature and extent of the breach, but could include fines or other financial penalties. In cases of wilful or repeated breaches, more severe penalties may be imposed, reflecting the seriousness of the non-compliance.

Area of Law: Customs Law; International Trade Law
Instrument: Act
Concepts: Definitions & Interpretation; Rates of Duty under this Schedule; Commencement Provisions

Interactions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.

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