CUSTOMS TARIFF (SUGAR).
No. 32 of 1922.
An Act Relating to Duties of Customs.
[Assented to 18th October, 1922.]
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 (Sugar) 1922.
(2.) The Customs Tariff 1921, as amended by the Customs Tariff 1922, is in this Act referred to as the Principal Act.
(3.) Sub-section (3.) of section one of the Customs Tariff 1922 is repealed.
(4.) The Principal Act, as amended by this Act, may be cited as the Customs Tariff 1921–1922.
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.
Date from which new duties commence.
3. The duties imposed by the Schedule to this Act shall be deemed to have been imposed as from the twelfth day of October, One thousand nine hundred and twenty-two, at nine o’clock in the forenoon, Victorian time.
THE SCHEDULE.
——
Amendments to the Schedule to the Customs Tariff 1921–1922.
Item No. | Tariff Items. | British Preferential Tariff. | Intermediate Tariff. | General Tariff. |
28 | By omitting the whole of the item and inserting in its stead the following item:— | | | |
| “28. Sugar, the produce of Sugar | | | |
| cane per ton | £9 6s. 8d. | £9 6s. 8d. | £9 6s. 8d.” |
29 | By omitting from the item the words | | | |
| “per cwt. | 6s. | 6s. | 6s.” |
| and inserting in their stead the words | | | |
| “per ton | £9 6s. 8d. | £9 6s. 8d. | £9 6s. 8d.” |
30 | By omitting from the item the words | | | |
| “per cwt. | 10s. | 10s. | 10s.” |
| and inserting in their stead the words | | | |
| “per ton | £14 | £14 | £14.” |
31 | By omitting from the item the words | | | |
| “per cwt. | 3s. | 3s. | 3s.” |
| and inserting in their stead the words | | | |
| “per ton | £4 13s. 4d. | £4 13s. 4d | £4 13s.4d. |
Overview
The Customs Tariff (Sugar) 1922 was enacted by the Commonwealth Parliament to address the need for adjusting customs duties on sugar, specifically sugar produced from sugar cane. The Act, assented to on 18th October 1922, was an amendment to the Customs Tariff 1921, aiming to provide a uniform tariff for sugar regardless of its form or origin, thereby streamlining the customs process and ensuring consistent taxation. The amendment was introduced to update the tariff structure to reflect changes in economic conditions and trade practices of the time, ensuring the duties on sugar were appropriately set to protect domestic producers and align with international trade agreements.
Scope and Application
The Customs Tariff (Sugar) 1922 applies to the importation of sugar into the Commonwealth of Australia and amends the existing Customs Tariff to impose specific duties on sugar, regardless of its origin. This Act applies to individuals and entities engaged in the importation of sugar, effectively influencing industries reliant on sugar imports. The geographic reach of the Act is national, governing the entire Commonwealth of Australia. The Act does not specify any exclusions or exemptions, meaning that all sugar imports are subject to the duties outlined. The application of the Act can be further refined through subordinate instruments, allowing for more detailed regulation of specific aspects of sugar importation. The amendments to the tariff schedule establish new duty rates for sugar based on weight, applying uniformly across the British Preferential Tariff, Intermediate Tariff, and General Tariff categories.
Key Provisions
The Customs Tariff (Sugar) 1922, referenced as the Customs Tariff (Sugar) 1922, amends the existing Customs Tariff 1921, creating the Customs Tariff 1921–1922 (section 1). This Act specifies the new duties on sugar, effective from 12 October 1922 (section 3). The amendments outlined in the Schedule to this Act replace specific items in the Customs Tariff 1921–1922 (section 2). For instance, item 28 in the Tariff Items changes the duty on sugar from a per cwt. rate to a per ton rate, with the new rate set at £9 6s. 8d. for all tariff categories (British Preferential Tariff, Intermediate Tariff, and General Tariff).
The Customs Tariff (Sugar) 1922 imposes specific obligations on entities involved in the importation and exportation of sugar. Importers and exporters must ensure compliance with the new duty rates as specified in the amended Schedule. This includes accurate declaration of the weight of sugar in tons rather than cwt. (hundredweight) to apply the correct duty rate. Customs officers and officials must also be aware of and enforce the new tariff rates, ensuring that the correct duties are collected or refunded as appropriate.
Failure to comply with the new duty rates or misdeclaration of the weight of sugar can lead to legal consequences. The Act does not explicitly detail specific offences or penalties within its text; however, general provisions under the Customs Act 1901 may apply. Typically, penalties for non-compliance can include fines, imprisonment, or both, depending on the severity of the breach. The exact penalties would be determined by the relevant authorities and under the broader Customs Act framework.