{"id":"C1960A00054","name":"Customs Tariff (Canada Preference) 1960","slug":"customs-tariff-canada-preference-1960","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"54 of 1960","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":28784,"registerId":"commonwealth-C1960A00054-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff (Canada Preference) 1960","content":"CUSTOMS TARIFF (CANADA PREFERENCE).\n\nNo. 54 of 1960.\n\nAn Act relating to Preferential Duties of Customs on Goods the Produce or Manufacture of Canada.\n\n\\[Assented to 19th November, 1960.\\]\n\nBE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—\n\nShort title.\n\n1. This Act may be cited as the Customs Tariff (Canada Preference) 1960.\n\nCommencement.\n\n2. This Act shall be deemed to have come into operation at nine o’clock in the forenoon, reckoned according to standard time in the Australian Capital Territory, on the ninth day of September, One thousand nine hundred and sixty.\n\nRepeal.\n\n3. The Acts specified in the First Schedule to this Act are repealed.\n\nIncorporation.\n\n4. This Act is incorporated and shall be read as one with the Customs Tariff.\n\nDefinition.\n\n5. In this Act, “the Customs Tariff” means the Customs Tariff 1933-1960.\n\nGoods to which this Act applies.\n\n6. This Act applies to goods that—\n\n(a) are the produce or manufacture of Canada;\n\n(b) have been shipped from Canada to Australia and, unless the Collector is satisfied that the intended destination of the goods when originally shipped from Canada was Australia, have not been transhipped; and\n\n(c) are entered for home consumption after the commencement of this Act.\n\nApplication of British Preferential Tariff to Canadian goods.\n\n7.—(1.) Subject to this Act, the rates of duty set out in the column headed “British Preferential Tariff” in the Schedule to the Customs Tariff apply to goods to which this Act applies.\n\n(2.) An item in the Schedule to the Customs Tariff the number of which is specified in column 1 of the Second Schedule to this Act shall, in relation to goods to which this Act applies, not being goods specified in column 3 of the Second Schedule to this Act opposite to the number of that item, have effect as if the rate or rates of duty set out in that item in the column in that first-mentioned Schedule headed “British Preferential Tariff” were modified in the manner set out in column 2 of the Second Schedule to this Act opposite to the number of that item.\n\n \n\nProclamation affecting application of section 7.\n\n8.—(1.) Subject to the next succeeding sub-section, the Governor-General may, by Proclamation, declare that, after a specified time, the last preceding section shall not apply to goods described in the Proclamation.\n\n(2.) A Proclamation shall not be made under the last preceding sub-section unless the Governor-General is satisfied that the making of the Proclamation is not inconsistent with the obligations of Australia under any Agreement between Canada and Australia that relates to tariffs or trade.\n\n(3.) A Proclamation under sub-section (1.) of this section has effect according to its tenor in respect of goods described in the Proclamation that are entered for home consumption after the time specified in the Proclamation and before the Proclamation ceases to be in force.\n\nInland freight charges on Canadian goods.\n\n9. In ascertaining the value for duty under section one hundred and fifty-four of the Customs Act 1901-1960 of goods to which this Act applies, the amount included in the value for duty in respect of inland freight charges incurred in Canada shall not be greater than the amount of freight charges that would have been incurred in Canada if the goods had been forwarded from the point of origin of the goods to the nearest point of exit in Canada.\n\nTHE SCHEDULES.\n\n—\n\nFIRST SCHEDULE. Section 3.\n\nCustoms Tariff (Canadian Preference) 1931\n\nCustoms Tariff (Canadian Preference) 1934\n\nCustoms Tariff (Canadian Preference) 1936\n\nCustoms Tariff (Canadian Preference) (No. 2) 1936\n\nCustoms Tariff (Canadian Preference) 1938\n\nCustoms Tariff (Canadian Preference) 1939\n\nCustoms Tariff (Canadian Preference) (No. 2) 1939\n\nCustoms Tariff (Canadian Preference) 1948\n\nCustoms Tariff (Canadian Preference) (No. 2) 1948\n\nCustoms Tariff (Canadian Preference) (No. 3) 1948\n\nCustoms Tariff (Canadian Preference) 1950\n\nCustoms Tariff (Canadian Preference) 1952\n\nCustoms Tariff (Canadian Preference) 1954\n\nCustoms Tariff (Canadian Preference) 1956\n\nCustoms Tariff (Canadian Preference) 1958\n\nCustoms Tariff (Canadian Preference) (No. 2) 1958\n\nCustoms Tariff (Canadian Preference) 1959\n\nCustoms Tariff (Canadian Preference) 1960\n\nCustoms Tariff (Canadian Preference) (No. 2) 1960\n\n \n\nSECOND SCHEDULE. Section 7.\n\nModifications of British Preferential Tariff Rates.\n\n| Column 1. | Column 2. | Column 3. |\n| ------------------ | ------------------------------------------- | ---------------------------------------------------------------------- |\n| Item No. | .Modifications of Rates of Duty. | Goods to which the modifications specified in cola ran 2 do not apply. |\n| 57 (a)......... | Omit “Tree”, insert “2s.”. | |\n| 58 (b)......... | Omit “Free”, insert “2s. 6d.” | |\n| 110 (a) (5) (a)... | Omit— | |\n| | “3s. | |\n| | 17½ per cent. | |\n| | 30 per cent”. | |\n| | insert— | |\n| | “6s. | |\n| | 32½ per cent. | |\n| | 52½ per cent.”. | |\n| 110 (a) (5) (b)... | Omit— | |\n| | “7s. 6d. | |\n| | 12½ per cent. | |\n| | 27½ per cent.”. | |\n| | insert— | |\n| | “12s. 6d. | |\n| | 27½ per cent. | |\n| | 45 per cent.”. | |\n| 110 (a) (5) (c)... | Omit— | |\n| | “6s. | |\n| | 12½ per cent. | |\n| | 27½ per cent.”. | |\n| | insert— | |\n| | “10s. | |\n| | 27½ per cent. | |\n| | 47½ per cent.”. | |\n| 157.......... | Omit “Free”, insert “50s.”. | |\n| 162.......... | Omit “5 per cent.”, insert “27½ per cent.”. | |\n| 163 (a)........ | Omit “5 per cent.”, insert “30 per cent.”. | |\n| 165 (a)........ | Omit “5 per cent.”, insert “30 per cent.”. | |\n| 165 (b)........ | Omit— | |\n| | “.. | |\n| | 5 per cent.”, | |\n| | insert— | |\n| | “£13 | |\n| | 30 per cent.”. | |\n| 167.......... | Omit— | |\n| | “5 per cent. | |\n| | “.. | |\n| | insert— | |\n| | “.. | |\n| | 2d.”. | |\n\n \n\nSecond Schedule—continued.\n\n| Column 1. | Column 2. | Column 3. |\n| ------------------- | ------------------------------------------- | ------------------------------------------------------------------------------------------------------- |\n| Item No. | Modifications of Rates of Duty. | Goods to which the modifications specified in column 2 do not apply. |\n| 169 (a) (4)...... | Omit “Free”, insert “10 per cent.”. | |\n| 171 (a)........ | Omit— | |\n| | “10 per cent...”, | |\n| | insert— | |\n| | “40 per cent. £3”. | |\n| 171 (b)........ | Omit— | |\n| | “10 per cent...”, | |\n| | insert— | |\n| | “40 per cent.£10”. | |\n| 171 (c)........ | Omit— | |\n| | “10 per cent. | |\n| | ..”, | |\n| | insert— | |\n| | “40 per cent.£4”. | |\n| 171 (d)........ | Omit— | |\n| | “10 per cent...”, | |\n| | insert— | |\n| | “40 per cent.2d.”. | |\n| 176 (o)........ | Omit— | |\n| | “5s. 6d. | |\n| | 22½ per cent.”, | |\n| | insert— | |\n| | “6s. 6d. | |\n| | 22½ per cent.”. | |\n| 177 (c)........ | Omit “20 per cent.”, insert “30 per cent.”. | Agricultural tractors and the tractor portion of machines known as rotary cultivators, hoes or tillers. |\n| 178 (b) (2)..... | Omit— | |\n| | “22½ per cent...”, | |\n| | insert— | |\n| | “47½ per cent. | |\n| | 2½d.”. | |\n| 180 (h) (1)..... | Omit— | |\n| | “9d. | |\n| | 27½ per cent.”, | |\n| | insert— | |\n| | “1s. | |\n| | 45 per cent.”. | |\n| 291 (c) (2) (b) (1) | Omit “Free”, insert “7½ per cent.”. | |\n\nF.4561/60.—10\n\n \nSecond Schedule—continued.\n\n| Column 1. | Column 2. | Column 3. |\n| ------------------- | --------------------------------------------- | ------------------------------------------------------------------- |\n| Item No. | Modifications of Rates of Duty. | Goods to which the modification specified in column 2 do not apply. |\n| 291 (c) (2) (b) (2) | Omit “7½ per cent.”, insert “17½ per cent.”. | |\n| 291 (f) (2) (b)... | Omit “2s. 3d.”, insert “3s. 6d.”. | |\n| 291 (f) (3) (b)... | Omit “6s.”, insert “8s.”. | |\n| 291 (i) (2)...... | Omit “9s.”, insert “12s.”. | |\n| 291 (k) (2)..... | Omit “32½ per cent.”, insert “47½ per cent.”. | |\n| 291 (l) (2)...... | Omit “16s. 6d.”, insert “22s.”. | |\n| 291 (m) (1)..... | Omit— | |\n| | “3s. 9d. | |\n| | 32½ per cent.”, | |\n| | insert— | |\n| | “5s. | |\n| | 47½ per cent.”. | |\n| 291 (m) (2)..... | Omit— | |\n| | “3s. 9d. | |\n| | 1s. 1d. | |\n| | 32½ per cent.”, | |\n| | insert— | |\n| | “5s. | |\n| | 1s. 6d. | |\n| | 47½ per cent.”. | |\n| 291 (m) (3)..... | Omit “32½ per cent.”, insert “47½ per cent.”. | |\n| 291 (n) (1)..... | Omit “12½ per cent.”, insert “22½ per cent.”. | |\n| 291 (n) (2)..... | Omit “6s. 3d.”, insert “10s. 6d.”. | |\n| 292 (b)........ | Omit “7s. 6d.”, insert “10s.”. | |\n| 292(c)........ | Omit “10s. 6d.”, insert “14s.”. | |\n| 292(f)........ | Omit “2s. 3d.”, insert “3s.”. | |\n| 293 (b)........ | Omit— | |\n| | “6s. | |\n| | 3d.”, | |\n| | insert— | |\n| | “8s. | |\n| | 4d.”. | |\n| 329 (a) (1) (a)... | Omit— | |\n| | “5s. 6d..”, | |\n| | insert— | |\n| | “5s. 6d. | |\n| | 5 per cent.”. | |\n\n \nSecond Schedule—continued.\n\n| Column 1. | Column 2. | Column 3. |\n| ------------------- | --------------------------------------------- | -------------------------------------------------------------------- |\n| Item No. | Modifications of Rates of Duty. | Goods to which the modifications specified in column 2 do not apply. |\n| 329 (a) (1) (b)... | Omit— | |\n| | “3s. 6d..”, | |\n| | insert— | |\n| | “3s. 6d. | |\n| | 5 per cent.”. | |\n| 329 (a) (2) (a)... | Omit— | |\n| | “5s. 6d...”, | |\n| | insert— | |\n| | “5s. 6d. | |\n| | 17½ per cent.”. | |\n| 329 (a) (2) (b)... | Omit— | |\n| | “3s. 6d...”, | |\n| | insert— | |\n| | “3s. 6d. | |\n| | 17½ per cent.”. | |\n| 329 (b) (1) (a)... | Omit— | |\n| | “5s. 6d...”, | |\n| | insert— | |\n| | “5s. 6d. | |\n| | 5 per cent.”. | |\n| 329 (b) (1) (b)... | Omit— | |\n| | “3s. 6d...”, | |\n| | insert— | |\n| | “3s. 6d. | |\n| | 5 per cent.”. | |\n| 333 (a) (1)...... | Omit— | |\n| | “6d. | |\n| | 15 per cent.”, | |\n| | insert— | |\n| | “1s. | |\n| | 27½ per cent.”. | |\n| 333 (a) (2)...... | Omit “6d.”, insert” 1s. 6d.”. | |\n| 333 (b)........ | Omit “17½ per cent.”, insert “37½ per cent.”. | |\n| 334 (g) (1) (a)... | Omit “£19”, insert “£21”. | Cartridge paper. |\n| 334 (g) (1) (b)... | Omit “£12”, insert “£14”. | Glazed imitation parchment. |\n| 334 (g) (1) (c) (1) | Omit— | |\n| | “3d...”, | |\n| | insert— | |\n| | “6d. | |\n| | 12½ per cent.”. | |\n\n \nSecond Schedule—continued.\n\n```html\n

Column 1.

Column 2.

Column 3.

Item No.

Modifications of Rates of Duty.

Goods to which the modifications specified in column 2 do not apply.

334 (g) (1) (c) (2)

Omit “Free”, insert “7½ per cent.”.

334 (g) (5).....

Omit “£19”, insert “£21”.

334 (t)........

Omit “£12”, insert “£14”.

351 (b) (1).....

Omit “Free”, insert “22½ per cent.”.

359 (f)........

Omit “27½ per cent.”, insert “30 per cent.”.

359 (i) (2)......

Omit—

“3s. 9d.-------------------

Shock absorbers not imported separately.

30 per cent.”,

insert—

“12s. 6d.

57½ per cent.”.

360 (a) (1)......

Omit “15 per cent.”, insert “22½ per cent.”.

360 (a) (2)......

Omit “Free”, insert “7½ per cent.”.

360 (b)........

Omit “Free”, insert “7½ per cent.”.

360 (d) (1).....

Omit “12½ per cent.”, insert “15 per cent.”.

360 (d) (2).....

Omit “25 per cent.”, insert “27½ per cent.”.

365 (a)........

Omit—

“£9

17½ per cent.”,

insert—

“£45

45 per cent.”.

365 (b)........

Omit—

“£9

20 per cent.”,

insert—

“£45

47½ per cent.”.

365 (c)........

Omit—

“£5

17½ per cent.”,

insert—

“£27 5s.

45 per cent.”.

\n```\n\n \n\nSecond Schedule—continued.\n\n| Column 1. | Column 2. | Column 3. |\n| ----------------- | --------------------------------------------- | -------------------------------------------------------------------- |\n| Item No. | Modifications of Rates of Duty. | Goods to which the modifications specified in column 2 do not apply. |\n| 365 (d)........ | Omit “17½ per cent.”, insert “42½ per cent.”. | |\n| 365 (e)........ | Omit “12½ per cent.”, insert “27½ per cent.”. | |\n| 380 (a) (2)...... | Omit “17½ per cent.”, insert “40 per cent.”. | |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2712},"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"The Act remains focused on its original purpose of establishing preferential tariff treatment for Canadian goods. It consolidates and replaces 19 previous Canada Preference Acts dating back to 1931 without expanding beyond trade tariff matters."},"complexity_factors":["Extensive cross-referencing to Customs Tariff 1933-1960 and incorporation by reference mechanism","40+ specific tariff item modifications in Second Schedule with detailed rate changes","Technical valuation rule for inland freight charges requiring hypothetical cost calculations","Conditional shipping requirements with exception for Collector satisfaction regarding intended destination","Proclamation mechanism subject to international treaty consistency requirements","Mixture of specific monetary amounts (pounds/shillings) and percentage rates requiring currency conversion knowledge"],"plain_english_summary":"This law applies British Preferential Tariff rates to goods produced or manufactured in Canada when imported into Australia, subject to origin, direct shipment, and timing rules, and a cap on inland Canadian freight in duty valuation. Schedule 2 raises duties on specified items, so some Canadian goods get worse treatment than British ones. It implements the 1960 Canada–Australia Trade Agreement, affecting Australian importers, Canadian exporters and customs officials."},"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":true,"description":"This Act narrows and specifies the operation of the general Customs Tariff by creating a Canada‑specific application of the British Preferential Tariff for qualifying Canadian goods and by substituting many item‑specific duty rates (s6–7 and Second Schedule). It also adds a valuation cap for Canadian inland freight (s9), confers proclamation power to remove application for specified goods subject to treaty consistency (s8), and consolidates earlier Canadian‑preference statutes into this single instrument (s3)."},"complexity_factors":["Incorporation and cross-reference: the Act is read as one with the existing Customs Tariff 1933–1960, requiring users to consult both instruments (s4, s5).","Eligibility conditions that create factual determinations for customs collectors: origin, direct shipment (no transhipment unless Collector satisfied) and timing of entry (s6).","Granular, item‑by‑item tariff modifications across a lengthy Second Schedule: many individual rate amendments and exceptions that increase classification and calculation complexity (s7 and Second Schedule).","Discretionary executive power with an international‑law constraint: Governor‑General may proclaim that section 7 no longer applies to specified goods, but only if consistent with Australia’s agreements with Canada (s8(1)–(2)).","Valuation rule linkage: limits on inland freight included in value for duty reference an external valuation provision (s9 referencing Customs Act s154), creating cross‑statute valuation workstreams.","Repeal consolidation: the Act repeals numerous earlier Canadian‑preference tariff Acts, so practitioners must map legacy provisions to the consolidated schedule (s3, First Schedule).","Commencement retroactivity: the Act is deemed operative from a specific earlier date, which can affect entries made in the intervening period and administrative recordkeeping (s2)."],"plain_english_summary":"This Act makes specified goods that are the produce or manufacture of Canada (shipped from Canada and entered for home consumption) subject to the British Preferential Tariff rates, but with numerous item-specific rate changes set out in the Act’s Second Schedule. It affects importers, customs collectors and Treasury revenue: importers of Canadian goods pay the amended duties; collectors apply origin/shipping checks and a capped inland‑freight valuation rule; the Governor‑General may later remove tariff preference for particular goods subject to treaty obligations."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-canada-preference-1960","history":"/api/acts/customs-tariff-canada-preference-1960/history","analysis":"/api/acts/customs-tariff-canada-preference-1960/analysis","conflicts":"/api/acts/customs-tariff-canada-preference-1960/conflicts","importantCases":"/api/acts/customs-tariff-canada-preference-1960/important-cases","documents":"/api/acts/customs-tariff-canada-preference-1960/documents"}}