CUSTOMS TARIFF (SOUTHERN RHODESIAN PREFERENCE).
No. 2 of 1948.
An Act to amend the Customs Tariff (Southern Rhodesian Preference) 1941.
[Assented to 27th April, 1948.]
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 and citation.
1.—(1.) This Act may be cited as the Customs Tariff (Southern Rhodesian Preference) 1948.
(2.) The Customs Tariff (Southern Rhodesian Preference) 1941 is in this Act referred to as the Principal Act.
(3.) The Principal Act, as amended by this Act, may be cited as the Customs Tariff (Southern Rhodesian Preference) 1941–1948.
Amendment of Tariff.
2. The Schedule to the Principal Act is amended as set out in the Schedule to this Act and duties of Customs are hereby imposed in accordance with the first-mentioned Schedule as amended by the last-mentioned Schedule.
Time for imposition of duties.
3. The time for the imposition of the duties of Customs imposed by this Act is the fifteenth day of November, One thousand nine hundred and forty-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.
AMENDMENTS OF THE SCHEDULE TO THE PRINCIPAL ACT. Section 2.
Tariff Item. | | Rate of Duty. |
| DIVISION II.—TOBACCO AND MANUFACTURES THEREOF. |
19. By omitting the whole item and inserting in its stead the following item;— “19 (a) Tobacco, unmanufactured, entered to be locally manufactured into tobacco other than fine cut tobacco suitable for the manufacture of cigarettes—to be paid at the time of removal to the factory— (1) Unstemmed ---------------------------------per lb. (2) Stemmed, or partly stemmed, or in strips--------------per lb. (3) For the manufacture of tobacco containing not less than such proportion by weight of stemmed Australian-grown tobacco leaf (or its equivalent in terms of unstemmed tobacco leaf) to the total stemmed tobacco leaf (or its equivalent in terms of unstemmed tobacco leaf) used, as the Minister may from time to time determine having regard to the available supply of suitable Australian-grown tobacco leaf, as prescribed by Departmental By-laws— (a) Unstemmed ----------------------------per lb. (b) Stemmed, or partly stemmed, or in strips---------per lb. 19 (b) Tobacco, unmanufactured, entered to be locally manufactured into cigarettes or into fine cut tobacco suitable for the manufacture of cigarettes—to be paid at the time of removal to the factory— (1) Unstemmed ---------------------------------per lb. (2) Stemmed, or partly stemmed, or in strips --------------per lb. (3) For the manufacture of cigarettes containing not less than such proportion by weight of stemmed Australian-grown tobacco leaf (or its equivalent in terms of unstemmed tobacco leaf) to the total stemmed tobacco leaf (or its equivalent in terms of unstemmed tobacco leaf) used, as the Minister may from time to time determine having regard to the available supply of suitable Australian-grown tobacco leaf, as prescribed by Departmental By-laws— (a) Unstemmed ----------------------------per lb. (b) Stemmed, or partly stemmed, or in strips ---------per lb. | | British Preferential Tariff less 9d. per lb.” |
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Overview
The Customs Tariff (Southern Rhodesian Preference) 1948, enacted by the Commonwealth of Australia, is a legislative amendment to the Customs Tariff (Southern Rhodesian Preference) 1941. This Act was introduced to address the need to modify existing customs duties, particularly concerning tobacco and its manufactured products, in line with the preferences set for Southern Rhodesia. The enactment aims to impose new rates of duty on tobacco imports, ensuring they align with the stipulated preferences and reflect the available supply of Australian-grown tobacco. The Act was assented to on 27th April 1948 and came into operation on the fifteenth day of November 1946. Its primary objective, as stated in the text, is to amend the tariff schedule to incorporate the new rates for tobacco, reflecting the policy to support local manufacturing using Australian-grown tobacco while maintaining preferential trade terms with Southern Rhodesia.
Scope and Application
The Customs Tariff (Southern Rhodesian Preference) 1948 amends the Customs Tariff (Southern Rhodesian Preference) 1941, imposing duties of Customs in accordance with the amended tariff schedule. This Act applies to the importation of goods, specifically tobacco and its manufactured products, into Australia and sets the preferential tariff rates for these goods based on their source, particularly favouring Southern Rhodesia. The Act specifies the rates of duty applicable to various types of tobacco, whether unmanufactured, intended for cigarette production, or containing specific proportions of Australian-grown tobacco leaf. It delineates the time of duty imposition as the fifteenth day of November 1946, nine o’clock in the morning according to standard time in the Australian Capital Territory, thereby determining the commencement of the Act's operation. The Act does not explicitly mention exclusions, exemptions, or thresholds, but it does allow the Minister to determine certain proportions and rates based on available supply and prescribed by Departmental By-laws. This suggests that while the Act sets out the primary framework, additional regulations and adjustments may be made through subordinate instruments.
Key Provisions
The Customs Tariff (Southern Rhodesian Preference) 1948 Act amends the Customs Tariff (Southern Rhodesian Preference) 1941, which is referred to as the Principal Act in this legislation (Section 1). The amendment, detailed in the Schedule to this Act, includes the imposition of new customs duties. The Act is effective from the fifteenth day of November, 1946, at nine o’clock in the morning as per standard time in the Australian Capital Territory (Section 3). The changes primarily affect the tariff on tobacco and tobacco products, specifically by adjusting the rates and conditions under which duties are payable on different types of tobacco and tobacco products, such as those intended for manufacturing cigarettes or fine cut tobacco.
The Act imposes obligations on parties involved in the importation and manufacturing of tobacco. Importers and manufacturers must comply with the new tariff rates as specified in the amended schedule. For example, duties on unmanufactured tobacco and tobacco intended for cigarette production are to be paid at the time of removal to the factory. The Minister has the authority to determine the proportion of stemmed Australian-grown tobacco leaf required for certain products, subject to the availability of suitable Australian-grown tobacco leaf, as prescribed by departmental by-laws (Section 2, Schedule). These obligations necessitate accurate record-keeping and timely payment of duties to ensure compliance with the Act.
Failure to comply with the provisions of the Customs Tariff (Southern Rhodesian Preference) 1948 Act can result in legal consequences. Although the specific penalties are not detailed within the text provided, breaches of customs legislation typically result in financial penalties, confiscation of goods, and potentially criminal charges. The penalties can vary depending on the severity and intent of the breach, with repeat offenders or those who cause significant financial loss to the government facing more severe penalties. Legal recourse may also be available to the Commonwealth for any damages incurred due to non-compliance.