Customs Tariff (Southern Rhodesian Preference) 1941

Overview

The Customs Tariff (Southern Rhodesian Preference) Act 1941 was enacted to address the specific issue of establishing preferential customs duties on goods imported from Southern Rhodesia into Australia. This Act was passed by the Commonwealth Parliament of Australia and aimed to provide a preferential treatment for goods originating from Southern Rhodesia, thereby fostering economic ties between the two regions. The Act incorporated and read alongside the Customs Act 1901-1936, ensuring a comprehensive framework for the imposition of duties. The preferential rates were specified in the Schedule to the Act, with certain goods such as tobacco and its manufactures subjected to reduced tariffs, effectively promoting trade by lowering the cost of importing these goods from Southern Rhodesia.

Scope and Application

The Customs Tariff (Southern Rhodesian Preference) 1941 applies to the imposition and collection of duties on goods imported into Australia from Southern Rhodesia. This Act outlines specific rates of duty for certain goods, including tobacco and its manufactures, which are subject to preferential rates under the British Preferential Tariff. The duties imposed by this Act are in lieu of the duties set out in the Customs Tariff, and they are to be paid to the Commonwealth for the benefit of the King. The application of these duties is restricted to goods that are the produce of Southern Rhodesia and are imported directly into Australia, with the duties being charged, collected, and paid upon importation of the goods after the Act's commencement or upon entry for home consumption after its commencement. The Act incorporates the Customs Act 1901-1936 and references the Customs Tariff 1933-1939, which includes any amendments or substitutions made to these Acts. The specific rates of duty for tobacco and its manufactures are detailed in the Schedule of the Act, with variations in duty rates based on the composition and intended use of the tobacco products.

Key Provisions

The Customs Tariff (Southern Rhodesian Preference) Act 1941 establishes specific duties on goods imported into Australia from Southern Rhodesia, outlined in Section 5. According to Section 5(1), these duties apply to goods that are the produce of Southern Rhodesia and imported directly into Australia. The rates of these duties are specified in the Schedule to the Act, replacing any duties previously imposed under the Customs Tariff (Section 5(2)). The Act imposes several obligations on the parties involved. Importers of goods from Southern Rhodesia must ensure they pay the specified duties at the time of removal to the factory if the goods are intended for local manufacture (Section 6). The duties are to be charged, collected, and paid to the Commonwealth government for its use. This applies to goods imported into Australia after the commencement of the Act or those imported before the Act’s commencement but not entered for home consumption until after the Act’s commencement. Breaches of the Act, including failure to pay the specified duties, may result in legal consequences. Although the Act does not explicitly detail the penalties for non-compliance, it can be inferred that penalties for such breaches would align with those outlined in the Customs Act 1901-1936, which has been incorporated by this Act. Under the Customs Act, penalties for non-compliance can include fines and, in severe cases, criminal charges. The exact penalties would depend on the specific nature and severity of the breach, as governed by the Customs Act and any relevant regulations or case law.