{"id":"C1934A00005","name":"Customs Tariff (Canadian Preference) 1934","slug":"customs-tariff-canadian-preference-1934","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"5 of 1934","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":13677,"registerId":"commonwealth-C1934A00005-current","compilationNumber":null,"startDate":"2026-03-31","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff (Canadian Preference) 1934","content":"CUSTOMS TARIFF (CANADIAN PREFERENCE).\n\nNo. 5 of 1934.\n\nAn Act relating to Preferential Duties of Customs on Goods, the Produce or Manufacture of the Dominion of Canada.\n\n\\[Assented to 12th July, 1934.\\]\n\nBE it enacted by the King’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 (Canadian Preference) 1934\n\n \n\nIncorporation.\n\n2. The Customs Act 1901–1930 shall be incorporated and read as one with this Act.\n\nImposition of duty on imports from Canada.\n\n3. Notwithstanding anything to the contrary contained in the Customs Tariffs 1933, there shall be imposed on the importation into Australia of the undermentioned goods (being the produce or manufacture of the Dominion of Canada), when—\n\n(i) those goods have been shipped from that Dominion to Australia and have not been transhipped; or\n\n(ii) those goods, having been so shipped, have been transhipped, and it is proved to the satisfaction of the Collector of Customs that the intended destination of the goods when originally shipped was Australia;\n\nDuties of Customs as follows:—\n\n(a) On the goods specified in the column headed “Tariff Item” in the Schedule hereto Duties of Customs at the rates respectively specified in the column headed “Tariff on goods the produce or manufacture of Canada” in the Schedule hereto;\n\n(b) On such goods as are specified in Schedule b to the Trade Agreement between Canada and Australia a copy of which is set forth in the Schedule to the Customs Tariff (Canadian Preference) 1931 and as are, by that Act, dutiable at the rates specified in the General Tariff, Duties of Customs at the rates in force under the General Tariff on the dates on which the goods are respectively entered for home consumption; and\n\n(c) On all goods other than those covered by paragraphs (a) and (b), Duties of Customs at the rates in force under the British Preferential Tariff on the dates on which the goods are respectively entered for home consumption.\n\nTime of Imposition of duties.\n\n4. The Duties of Customs imposed by this Act shall be charged, collected and paid to the King for the purposes of the Commonwealth on all goods subject to those duties which are imported on or after the eighth day of December, One thousand nine hundred and thirty-three, or which, having been imported before that date, are entered for home consumption on or after that date.\n\nDuties to be in lieu of those under Customs Tariff (Canadian Preference) 1931.\n\n5. The Duties of Customs imposed by this Act shall be in lieu of the duties payable upon those goods under the Customs Tariff (Canadian Preference) 1931.\n\nValidation.\n\n6. All Duties of Customs demanded or collected on goods the produce or manufacture of the Dominion of Canada pursuant to the Customs Tariff (Canadian Preference) proposals introduced into the House of Representatives on the thirteenth day of October, One thousand nine hundred and thirty-two, shall be deemed to have been lawfully imposed and lawfully demanded and collected.\n\n \n\nPower to suspend application of preference rates to particular goods.\n\n7.—(1.) If at any time—\n\n(a) His Majesty’s Government in the Commonwealth gives notice in writing to His Majesty’s Government in the Dominion of Canada that in consequence of the importation into Australia of goods, of a land specified in the notice, being the produce or manufacture of the Dominion of Canada, the sale of similar goods produced in Australia, is being prejudicially or injuriously affected, and\n\n(b) measures, sufficient in the opinion of His Majesty’s Government in the Commonwealth, are not put into effect by His Majesty’s Government in the Dominion of Canada, within three months after the date of the notice,\n\nthen, from a time and date to be fixed by Proclamation, goods of the kind specified in the notice shall, when imported from the Dominion of Canada, be subject to the rates of duty set out in the General Tariff.\n\n(2.) Upon the withdrawal of any notice given in pursuance of the last preceding sub-section, goods of the kind specified in the notice shall, when imported from the Dominion of Canada after a time and date to be fixed by Proclamation, again become subject to the rates of duty which would have been applicable to them if the notice had not been given.\n\nTHE SCHEDULE.\n\n```html\n

Tariff Item.

Tariff on goods the produce or manufacture of Canada.

DIVISION X.—WOOD, WICKER, AND CANE.

Ex. 291...Timber, vis.:—

(c) Logs, not sawn, viz. :—

(1) For use in the manufacture of Plywood and Veneers, as prescribed by Departmental By-laws ad val.

5 per cent.

(2) Other--------------------------------ad val.

20 per cent.

(d) Spars in the rough----------------------------ad val.

20 per cent.

(f) Timber, undressed, n.e.i., viz.:—Redwood (Sequoia Sempervirens) and Western Red Cedar (Thuja Plicata)—

(1) In sizes of 12 inches × 6 inches (or its equivalent) and over per 100 super, feet

2s.

(2) In sizes of 8 inches × 2 inches (or its equivalent) and upwards, and less than 12 inches × 6 inches (or its equivalent)

per 100 super. Feet

3s. 6d.

(3) In sizes less than 8 inches × 2 inches (or its equivalent) per 100 super. feet

8s.

(h) Timber, undressed, n.e.i., viz.:—

Other—

(1) In sizes of 12 inches × 10 inches (or its equivalent) and over per 100 super. feet

10s. 6d.

(2) In sizes of 7 inches × 2½ inches (or its equivalent) and upwards, and less than 12 inches × 10 inches (or its equivalent)

per 100 super, feet

12s.

(3) In sizes less than 7 inches ×2½ inches (or its equivalent) per 100 super. Feet

13s. 6d.

\n```\n\n \n\nThe Schedule—continued.\n\n```html\n

Tariff Item.

Tariff on goods the produce or manufacture of Canada.

Division X.—Wood, Wicker, and Cane—continued.

(i) (1) Timber, undressed, n.e.i., in sizes not less than 4 inches in width and not less than 3 inches in thickness for the manufacture of boxes, as prescribed by Departmental By-laws

Free

(2) Timber, undressed, out to size for making boxes

per 100 super. feet

12s.

(j) Timber, for making boxes, being out to size, and dressed or partly dressed per 100 super. feet

14 s.

(k) Timber, bent or out into shape, dressed or partly dressed, n.e.i.---ad val.

55 per cent.

(l) Timber, dressed or moulded, n.e.i.; Timber tongued or grooved or tongued and grooved; Weatherboards

per 100 super. feet

22s.

(m) Plywood including Plywood veneered with any material:—

(1) Not exceeding three-sixteenths of an inch in thickness per 100 square feet

5s.

or ad val.

55 per cent.

whichever rate returns the higher duty.

(2) Exceeding three-sixteenths of an inch in thickness but not exceeding seven-eighths of an inch in thickness

per 100 square feet

5s.

with an additional duty for each one-sixteenth of an inch in thickness in excess of three-sixteenths of an inch

per 100 square feet

1s. 6d.

or, as an alternative to the cumulative fixed rates provided above ad val.

55 per cent.

whichever rate returns the higher duty.

(3) N.E.I.--------------------------------ad val.

56 per cent.

(n) Veneers---------------------------------------ad val.

55 per cent.

Ex. 292....Timber, viz. :—

(b) Laths for Plastering-----------------------------per 1,000

10s.

(c) Palings-------------------------------------per 1,000

14s.

(f) Shingles-------------------------------------per 1,000

3s.

293..(a) Timber, undressed, in sizes less than 7 feet 6 inches × 10½ inches × 2½ inches for use in the manufacture of Doors, as prescribed by Departmental By-laws

per 100 super. feet

4s.

(b) Doors of wood (including Fly Doors) wholly or partly made up--------each

8s.

or per super. foot

4d.

whichever rate returns the higher duty.

(c) Plywood Door Panels of Redwood (Sequoia Sempervirens) and Douglas Fir (Pseudotsuga Douglasii) cut to sizes not exceeding 2 feet × 2 feet (or its equivalent) for use in the manufacture of Doors, as prescribed by Departmental By-laws per 100 square feet

5s.

Ex. 294..(a) Staves, undressed, n.e.i--------------------------------per 100

8s.

(b) Staves, dressed or partly dressed, but not shaped--------------per 100

11s.

DIVISION XII.—HIDES, LEATHER, AND RUBBER.

328..Goloshes. Rubber Sand Boots and Shoes and Plimsolls

per pair

1s. 9d.

or ad val.

30 per cent.

whichever rate returns the higher duty.

\n```\n\n \n\nThe Schedule—continued.\n\n```html\n

Tariff Item.

Tariff on goods the produce or manufacture of Canada.

DIVISION XIV.—VEHICLES.

Ex. 359...Vehicle parts, viz.:—

(D)...Parts of vehicles with self-contained power propelled by petrol, steam, electricity, oil, gas, or alcohol, n.e.i., whether incorporated in the complete vehicle or separate, viz.:—

(4) Chassis, but not including Rubber Tyres and Tubes, Storage Batteries, Shock Absorbers excepting Steering Dampers. Bumper Bars. Sparking Plugs, Springs, Spring Hangers, Shackle Bolts Pins and Assemblies, U Bolts, King Pins. Tie Rod Pins, Tie Rod Ball Pins, Tie Rod Ball Studs and High Tension Ignition Coils—

(a) Unassembled-----------------ad val.

15 per cent.

(b) Assembled-------------------ad val.

35 per cent.

\n```","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2230},"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The Act maintains the same scope as its predecessor (Customs Tariff (Canadian Preference) 1931), updating specific tariff rates and continuing the preferential trade arrangement without expanding into new regulatory areas."},"complexity_factors":["Cross-references to Customs Act 1901-1930 and superseded 1931 legislation","Dual calculation methods in Schedule requiring comparison of specific rates (per unit/weight/size) versus ad valorem percentages (percentage of value)","Detailed measurement specifications in timber classifications (superficial feet, square feet, dimensional thresholds)","Conditional shipping requirements with evidentiary burden (proving original destination for transhipped goods)","Safeguard mechanism with procedural steps (3-month notice period, Proclamation requirements)"],"plain_english_summary":"This Act continues Australia’s trade preference with Canada by granting reduced customs duties on Canadian-made goods, affecting Australian importers, Canadian exporters, and competing local manufacturers. Key categories in the Schedule include timber and wood products, rubber footwear, and vehicle chassis, with lower or specific rates replacing the General Tariff.\n\nPreferential treatment requires direct shipment from Canada (or proof if transhipped). If Canadian imports injure local producers, the government may give three months’ notice and revoke the special rates. The Act applies from 8 December 1933."},"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":false,"description":"The Act continues the Canadian-preference tariff regime and replaces the Customs Tariff (Canadian Preference) 1931 for the goods listed (s5). It validates prior collections (s6) and adds an explicit suspension mechanism allowing reversion to the General Tariff when Australian producers are preliminarily found prejudiced (s7), but does not broaden the categories of goods beyond those enumerated in the Schedule (s3; Schedule)."},"complexity_factors":["Detailed tariff Schedule with many itemised entries using multiple units (per 100 super. feet, per 100 square feet, per pair, per 1,000) and mixed specific and ad valorem rates (Schedule).","Multiple calculation rules such as ‘whichever rate returns the higher duty’ and alternative cumulative vs. ad valorem options (Schedule entries for plywood, veneers).","Cross-references to other instruments and tariffs: Customs Tariffs 1933 (s3), Schedule b of the Canada–Australia Trade Agreement (s3(b)), and the British Preferential Tariff (s3(c)).","Integration with the broader Customs Act (incorporation) creating layered regulatory context and delegated administrations (s2).","Procedural and evidential requirements: proof to Collector of Customs for transhipped goods and Departmental By-laws referenced for definitions/uses (s3; Schedule references).","Temporal and retrospective rules: duties apply to goods imported or entered from 8 Dec 1933 (s4) and the Act validates earlier collections (s6), creating retrospective legal effects.","Discretionary executive power to alter application: Commonwealth can notify, judge whether Australian sales are prejudiced and, by proclamation, shift goods to General Tariff rates (s7) — subjective standards and proclamation timing add administrative unpredictability.","Replacement of prior instrument: duties are expressly in lieu of the 1931 Canadian Preference tariff (s5), requiring attention to transitional application and prior obligations."],"plain_english_summary":"This law applies preferential customs rates to imports that are the produce or manufacture of Canada by listing specific and ad valorem duties in a Schedule and by referring to the Canada–Australia Trade Agreement or the British Preferential Tariff where stated (s3). Importers pay these duties when goods are imported or entered for home consumption from 8 December 1933 (s4); the Collector of Customs must be satisfied about origin and intended destination for transhipped cargo (s3). The Commonwealth may suspend preferences by written notice and proclamation if Australian producers are prejudiced (s7)."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-canadian-preference-1934","history":"/api/acts/customs-tariff-canadian-preference-1934/history","analysis":"/api/acts/customs-tariff-canadian-preference-1934/analysis","conflicts":"/api/acts/customs-tariff-canadian-preference-1934/conflicts","importantCases":"/api/acts/customs-tariff-canadian-preference-1934/important-cases","documents":"/api/acts/customs-tariff-canadian-preference-1934/documents"}}