{"id":"C1933A00026","name":"Customs Tariff (New Zealand Preference) 1933","slug":"customs-tariff-new-zealand-preference-1933","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"26 of 1933","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":13632,"registerId":"commonwealth-C1933A00026-current","compilationNumber":null,"startDate":"2026-03-31","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff (New Zealand Preference) 1933","content":"CUSTOMS TARIFF (NEW ZEALAND PREFERENCE).\n\nNo. 26 of 1933.\n\nAn Act relating to Preferential Duties of Customs on Goods the Produce or Manufacture of the Dominion of New Zealand and for other purposes.\n\n\\[Assented to 24th November, 1933.\\]\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 (New Zealand Preference) 1933.\n\n \n\nCommencement.\n\n2. This Act shall commence on a date to be fixed by Proclamation.\n\nRepeal.\n\n3. The following Acts are repealed as from the time and date fixed by the Proclamation issued under section five of this Act as being the time and date from and after which duties of Customs shall be payable in accordance with the provisions of that section:—\n\nThe Customs Tariff (New Zealand Preference) 1922;\n\nThe Customs Tariff (New Zealand Preference) 1922 (No. 2);\n\nThe Customs Tariff (New Zealand Preference) 1926; and\n\nThe Customs Tariff (New Zealand Preference) 1928.\n\nDefinitions.\n\n4. In this Act, unless the contrary intention appears—\n\n“Proclamation” means a Proclamation by the Governor-General, acting with the advice of the Federal Executive Council, published in the Gazette; and\n\n“the British Preferential Tariff” means the British Preferential Tariff in force in the Commonwealth of Australia on the date on which any goods in relation to which the expression is used are entered for home consumption.\n\nRates of duty on Imports from the Dominion of New Zealand.\n\n5.—(1.) From and after a time and date to be fixed by Proclamation, there shall be payable on the importation into Australia of the undermentioned goods (being the produce or manufacture of the Dominion of New Zealand), 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 all goods specified in the Schedule to this Act in the column headed “Tariff Item”—duties at the rates indicated in that Schedule in the column headed “Tariff Rates on Goods the Produce or Manufacture of New Zealand”, and\n\n(b) on all goods other than those provided for in the last preceding paragraph—duties at the rates in force under the British Preferential Tariff.\n\n(2.) The duties imposed by this section on the goods specified therein shall be in lieu of the duties payable upon those goods under the Customs Tariff (New Zealand Preference) 1922, as amended by the Customs Tariff (New Zealand Preference) 1922 (No. 2), the Customs Tariff (New Zealand Preference) 1926 and the Customs Tariff (New Zealand Preference) 1928.\n\n \n\nRates of duty on goods re-exported from New Zealand.\n\n6. Duties of Customs on the undermentioned goods (not being goods the produce or manufacture of the Dominion of New Zealand) namely, goods—\n\n(a) which are imported into Australia from New Zealand, and\n\n(b) upon which, if they had been imported into Australia direct from the country of origin there would have been payable duties of Customs at the rates in force under the British Preferential Tariff,\n\nshall be payable at the rates of duty in force under the British Preferential Tariff.\n\nExemption from duty of publicity films.\n\n7. Publicity films (either positives or negatives), as to which a certificate is given by a Department of State of New Zealand that they were produced in New Zealand by or for the Government of New Zealand for publicity purposes, shall be admitted free of duty, irrespective of the ownership of the films at the time of importation.\n\nExemption from duty of cocoa beans the produce of Western Samoa.\n\n8. Cocoa beans the produce of Western Samoa shall not be subject, upon importation into Australia, to any higher duties of Customs than those paid on cocoa beans the produce of any British non-self-governing Colony or Protectorate or of any Territory governed under British mandate.\n\nExemption of goods from primage duty.\n\n9. Goods, the produce or manufacture of the Dominion of New Zealand, shall be exempt from primage duty.\n\nGoods from Cook Islands.\n\n10. Nothing in this Act shall apply to goods, being the produce or manufacture of Cook Islands, imported into Australia.\n\nConditions of preference.\n\n11. For the purposes of this Act goods shall be deemed to be the produce or manufacture of the Dominion of New Zealand if conforming with the laws or regulations in force in Australia which apply to such goods when imported under the British Preferential Tariff, except that, in relation to such goods imported from New Zealand, paragraph (b) of sub-section (1.) of section one hundred and fifty-one a of the Customs Act 1901-1930 shall be read as if the words “fifty per centum” were substituted for the words “seventy-five per centum”.\n\nTime of imposition of duties.\n\n12. The rates of duty 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 rates which are imported into Australia after the time and date fixed by the Proclamation issued under section five of this Act, or are imported into Australia before that time and are not entered for home consumption until after that time.\n\n \n\nTHE SCHEDULE.\n\n```html\n

Consecutive No.

Tariff Item.

Tariff Rates on Goods the Produce or Manufacture of New Zealand.

1

\"\"Ex 12

Wine, New Zealand, containing not more than 40 per cent. of proof spirit, viz.:—

Ex 13

(1) Sparkling, all kinds: per gallon or for six reputed quart bottles, or the reputed equivalent in bottles of a larger or smaller reputed capacity

10s.

(2) Other kinds: per gallon or for six reputed quart bottles, or the reputed equivalent in bottles of a larger or smaller reputed capacity

4s.

2

37

Bacon and Hams, partly or wholly cured..............

2d. per lb.

3

Ex 41 (a)

Cheese, viz.:—

(1) Stilton................................

Free

(2) Other kinds.............................

6d. per lb.

4

43 (b)

Coffee, roasted or ground; in liquid form; or mixed with milk or other substance

6d. per lb.

5

44 (e)

Confectionery, n.e.i., including Cocoa and Chocolate prepared for edible use, or potable use (not in powdered or granulated form); Bon-bons and mixed packets of Confectionery containing trinkets (gross weights); Sugar Candy; Medicated Confectionery; Cachous; and Crystallized or Candied Fruits

2d. per lb.

6

51

Fish, viz.:—

(b) Fresh, smoked or dried (but not salted), or preserved by cold process

Free

(c) Preserved in tins or other air-tight vessels including the weight of liquid contents—

(1) Salmon.........................

\"\"Free

(2) Crustaceans......................

(3) Sardines........................

(4) Other..........................

Ex (d) Fish Pastes............................

Free

(e) Oysters, fresh, in the shell...................

Free

(f) N.E.I.................................

Free

7

54 (a)

Fruits and vegetables, n.e.i., including Ginger, n.e.i., (preserved in liquid, or partly preserved or pulped)—

(1) Quarter-pints and smaller sizes...............

35 per cent. ad val.

(2) Half-pints and over quarter-pints.............

35 per cent. ad val.

(3) Pints and over half-pints...................

35 per cent. ad val.

(4) Quarts and over pints.....................

35 per cent. ad val.

(5) Exceeding a quart.......................

35 per cent. ad val.

(6) When preserved in spirituous liquid, additional duty to be paid on the liquid

30s. per gal.

8

57

Grain and pulse, not prepared or manufactured, viz.:—

Ex (d) Oats..............................

1s. 6d. per cental

Ex (d) Peas, viz.—

(a) Wrinkled garden seed peas.............

Free

(b) Other............................

1s. 6d. per cental

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

Consecutive No.

Tariff Item.

Tariff Hates on Goods the Produce or Manufacture of New Zealand.

9

Grain and pulse, prepared or manufactured, viz.:—

\"\"Ex 58 (d)

Oatmeal and Rolled Oats....................

2s. 6d. per cental

Ex 79

10

59

Hay and Chaff................................

Free

11

61 (b)

Jams, and Jellies, including Calves’ Foot, but not Meat Jellies

2½d. per lb.

12

62

Hops......................................

9d. per lb.

13

\"\"66

Linseed....................................

Free

68

14

Ex 74

Meats, viz.:—

(a) Fresh or Smoked..........................

10 per cent. ad val.

(b) Potted or concentrated, including extracts of, and Meat Jollies

20 per cent. ad val.

(c) Preserved in tins or other airtight vessels, including the weight of the liquid contents

2d. per lb.

(d) Preserved by cold process....................

10 per cent. ad val.

13

Ex 74 (b)

Soup, viz.:—

and (c)

(a) Toheroa soup, oyster soup and other fish soup, in powder or otherwise and whether in admixture with other substances or not

Free

(b) Preparations other, in dry form for making soup.....

20 per cent. ad val.

10

Ex 75 (a)

Milk, preserved, condensed, or concentrated, sweetened or unsweetened

25 per cent. ad val.

17

75 (b)

Milk, dried or in powder form, and the same in combination with caseine, sugar of milk, or other milk products

25 per cent. ad val.

18

80

Onions in their natural state.......................

£1 per ton

19

93

Seed—Lucerne...............................

Free

20

94

Soap:—

(a) Toilet, fancy, or medicated...................

30 per cent. ad val.

(b) N.E.I.; Soap substitutes and compounded detergents for washing and cleansing purposes, not including saponaceous disinfectants

30 per cent. ad val.

21

Ex 102

Vegetables, fresh, including beans and peas in pod........

25 per cent. ad val.

22

104

Waxes:—

(b) Beeswax...............................

Free

23

Ex 105 (f)

Textile piece-goods, of wool or containing wool.........

25 per cent. ad val.

24

110 (a)

Apparel, other than knitted, viz.:—

(1) Overcoats and Suits:—

(a) Men’s, i.e., with chest measurement of 34 inches and over

25 per cent. ad val.

(b) Boys and Youths..........................

25 per cent. ad val.

\n```\n\n \n\nThe Schedule—continued.\n\n| Consecutive No. | | Tariff Item. | Tariff Rates on Goods the Produce or Manufacture of New Zealand. |\n| --------------- | ------- | ------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------------------------------------------------------------- |\n| 24— contd. | 110 (a) | Apparel, other than knitted—continued. | |\n| | | (2) (a) Trousers or Knickers with waist measurement of 31 inches and over, imported separately | 25 per cent. ad val. |\n| | | (b) Trousers or Knickers with waist measurement less than 31 inches, imported separately | 25 per cent. ad val. |\n| | | (c) Coats and Vests, Men’s, i.e., with chest measurement of 34 inches and over, imported separately— | |\n| | | (1) each Coat................ | 25 per cent. ad val. |\n| | | (2) each Vest................ | 25 per cent. ad val. |\n| | | (d) Coats and Vests, Boys’ and Youths’, i.e., with chest measurement less than 34 inches, imported separately— | |\n| | | (1) each Coat................ | 25 per cent. ad val. |\n| | | (2) each Vest................ | 25 per cent. ad val. |\n| | | (3) Blouses or Skirts imported separately— | |\n| | | (a) Cotton, linen, or other material n.e.i......... | 25 per cent. ad val. |\n| | | (b) Wool or containing wool................ | 25 per cent. ad val. |\n| | | (c) Silk or containing silk but not containing wool.. | 25 per cent. ad val. |\n| | | (4) Coats— | |\n| | | (a) Girls’, n.e.i., i.e., measuring 42 inches or less from collar seam to foot of coat, viz.:— | |\n| | | (1) Cotton, linen, or other material n.e.i | 25 per cent. ad val. |\n| | | (2) Wool or containing wool...... | 25 per cent. ad val. |\n| | | (3) Silk or containing silk but not containing wool | 25 per cent. ad val. |\n| | | (b) Women’s, n.e.i., viz.:— | |\n| | | (1) Cotton, linen, or other material n.e.i | 25 per cent. ad val. |\n| | | (2) Wool or containing wool...... | 25 per cent. ad val. |\n| | | (3) Silk or containing silk but not containing wool | 25 per cent. ad val. |\n| | | (5) Costumes, Dresses, or Robes, but not including Dresses or Robes for infants in arms or such articles when not exceeding 22 inches in length, viz.:— | |\n| | | (a) Cotton, linen, or other material n.e.i......... | 25 per cent. ad val. |\n| | | (b) Wool or containing wool................ | 25 per cent. ad val. |\n| | | (c) Silk or containing silk but not containing wool.. | 25 per cent. ad val. |\n\n \n\nThe Schedule—continued.\n\n| Consecutive No. | | Tariff Item. | Tariff Rates on Goods the Produce or Manufacture of New Zealand. |\n| --------------- | ------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------------------------------------------------------------- |\n| 24— contd. | 110 (b) | Apparel, knitted, and Apparel made from knitted or lock-stitched piece goods, viz.:— | |\n| | | (1) Blouses, Skirts, Underwear, and Bathing Costumes— | |\n| | | (a) Cotton or other material n.e.i............... | 25 per cent. ad val. |\n| | | (b) Wool or silk or containing wool or silk........ | 25 per cent. ad val. |\n| | | (2) Coats, Jumpers, Cardigans, Sweaters, and similar garments— | |\n| | | (a) Girls’ or Boys’, i.e., with chest measurement under 34 inches | 25 per cent. ad val. |\n| | | (b) Women’s or Men’s, i.e., with chest measurement 34 inches and over | 25 per cent. ad val. |\n| | | (3) Costumes, Dresses or Robes— | |\n| | | (a) Cotton or other material n.e.i............... | 25 per cent. ad val. |\n| | | (b) Wool or containing wool but not containing silk.. | 25 per cent. ad val. |\n| | | (c) Silk or containing silk................... | 25 per cent. ad val. |\n| | | (c) Corsets................................... | 25 per cent. ad val. |\n| | | (d) Apparel, n.e.i., for the human body partly or wholly made up, including materials cut into shape therefor; also material bearing any pattern design or marking for the purpose of indicating that it is to be made up into separate articles of apparel; Boxed Robes; Apparel not otherwise subject to a lower rate of duty and not imported for sale or trade and not exceeding a total value of £5 | 25 per cent. ad val. |\n| | | (e) Neck Ties for human wear...................... | 25 per cent. ad val. |\n| 25 | 112 | Furs and other skins and Articles made thereof:— | |\n| | | (a) Apparel or Attire or other Articles in part or wholly made up, including Furs or other Skins sewn together, parts of furs or other skins sewn together, fur trimmings and imitation fur tails | 25 per cent. ad val. |\n| 26 | 113 | Gloves (except of rubber), viz.:— | |\n| | | (a) Harvesting, Driving, Housemaids’, and Gardening... | 26 per cent. ad val. |\n\n \n\nThe Schedule—continued.\n\n```html\n

Consecutive No.

Tariff Item.

Tariff Bates on Goods the Produce or Manufacture of New Zealand.

27

114

Hats, Caps and Bonnets—

(b) Wool Felt Hats in any stage of manufacture for men and boys, including wool felt hoods therefor

25 per cent. ad val.

(c) Fur Felt Hats in any stage of manufacture for men and boys, including fur felt hoods therefor

25 per cent. ad val.

(d) Caps n.e.i.............................

25 per cent. ad val.

(e) Hoods for girls and women’s hats, viz.:—

(1) Wool Felt Hoods......................

26 per cent. ad val.

(2) Fur Felt Hoods and Velour Hoods...........

25 per cent. ad val.

For the purposes of paragraph (1) of this sub-item the term “Hoods” includes hoods in any stage of manufacture up to but not including the defining of the brim.

25 per cent. ad val.

(f) (1) Felt Capelines for girls’ and women’s hats.

(2) Felt Hats for girls and women; Berets; Girls’ and Women’s Caps (other than bathing) of any material; Hats n.e.i. and Bonnets

25 per cent. ad val.

(g) Hoods other than of felt...............

25 per cent. ad val.

28

Ex 118 (a)

Floor rugs of wool or containing wool...............

Free

29

Ex 117

Blankets. Blanketing, and Bugs (other than floor rugs), of wool or containing wool

25 per cent. ad val

30

136

Iron and Steel—

(a) Pig Iron..........................

Free

31

Ex 141

Lead Piping, and Composition Piping...............

4s. 6d. per cwt.

Agricultural Machines and Implements, namely:—

\"\"Free

32

\"\"Ex 176 (f)

Wool-presses

Ex 208 (a)

Ex 303 (a)

33

Ex 161 (a)

Hay and Straw Baling Presses

34

Ex 160 (a)

Threshing-machines and Threshing-mills

35

\"\"Ex 161 (a)

Fibre-scutching Machines, Fibre Strippers Washers and Presses

Ex 176 (f)

Ex 208 (a)

36

\"\"Ex 161 (a)

Ploughs, Harrows other than disc, Potato Diggers and Sorters, Grubbers other than spring tined, Ridgers for preparing ridges, and without any sowing attachments, Turnip-thinners Turnip-pickers, Turnip-cutters, and Root-pulpers

Ex 162

Ex 163

37

Ex 163 (a)

Stump Jump Ploughs

38

Ex 162

Chaff-cutters, with or without bagging attachments, also parts and fittings peculiar to the foregoing

39

171 (a)

Hay-rakes (Horse

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

Consecutive No.

Tariff Item.

Tariff Rates on Goods the Produce or Manufacture of New Zealand.

Agricultural Machines and Implements—continued.

\"\"10 per cent. ad val.

40

\"\"Ex 162

Spring-tined Cultivators, Disc Harrows, Seed and Fertilizer Sowers or Drills combined or separate

Ex 163 (a)

41

\"\"Ex 161 (a)

Seed-cleaners and Seed-separators

Ex 176 (f)

42

Ex 164

Dairying Machines and Implements, viz.:—Churns, Cheese-presses, and Dairy-coolers

Free

43

Ex 176 (f)

Curdmills, Curd agitators. Curd mixers, Butter-packers, Butter-workers, Butter-pounders

Free

44

Ex 161 (a)

Milking Machines............................

Free

45

Ex 164

Pasteurizers.................................

Free

46

\"\"Ex 153 (c)

Knees, bends, elbows, junction and inspection boxes and covers, and other fittings, of cast-iron, for pipes, tubes, and tubing exceeding 3 inches in internal diameter

30 per cent. ad val.

Ex 153 (d)

Ex 208 (a)

47

Ex 161 or

Earthscoops and Ditching Machines.................

10 per cent. ad val.

176 (f)

48

Ex 170 (a)

Machinery, Dredging, and Excavating; and Grabs........

10 per cent. ad val.

49

172 (b)

Clothes wringers for household use.................

20 per cent. ad val.

50

Ex 176 (f)

Washing-machines, clothes-washers, mangles, and clothes-wringers, other than for household use

20 per cent. ad val.

51

Ex 176 (f)

Wool-scouring Machines........................

20 per cent. ad val.

52

173 (a)

Weighing Machines, including Computing Weighing Machines; Weighbridges; Scales and Balances, n.e.i., including Computing Scales and Balances; Tanners’ Measuring Machines; Chemists’ Counter Scales; Spring Balances and Steelyards; Weights n.e.i.; Combined Bagging, Weighing, and Sewing Machines

20 per cent. ad val.

53

Ex 176 (f)

Pumps for raising or distributing liquids; vacuum-pumps, excluding those suitable for use with milking machines

20 per cent. ad val.

54

Ex 176 (f)

Vacuum pumps suitable for use with milking machines, imported separately

Free

55

176 (i) (1)

Pumps of the type used for vending petrol

20 per cent. ad val.

(2)

Mechanical pumping units for pumps of the type used for vending petrol

20 per cent. ad val.

56

\"\"Ex 176 (f)

Coil Pipes..................................

20 per cent. ad val.

Ex 213

57

Ex 176 (f)

Machines for mixing, such as Concrete, Cement, or Manure Mixers

20 per cent. ad val.

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

Consecutive No.

Tariff Item.

Tariff Rates on Goods the Produce or Manufacture of New Zealand.

58

Ex 176 (f)

Transmission Gear including plummer-blocks, couplings, collars, and friction-clutches, to connect engines with machinery for whatever purpose the machinery may be used

20 per cent. ad val.

59

Ex 176 (d)

Stone-crushing Machines, viz.:—Jaw-crushers (not including Elevators, Screens, or Separators)

20 per cent. ad val.

60

\"\"Ex 176 (f)

Coal-screening Machinery ; Screens, Metal, all kinds......

20 per cent. ad val.

Ex 208 (a)

61

\"\"Ex 176 (d)

Elevators, and Conveyors, including Mechanical Stokers...

20 per cent. ad val.

Ex 176 (f)

62

\"\"Ex 176 (d)

Winches, Cranes, Capstans, Windlasses, and Hoists.......

20 per cent. ad val.

Ex 176 (e)

Ex 176 (f)

63

Ex 176(f)

Hydro-extractors, Wool-drying Machines, and Manure-drying Machines, not including Fans or Blowers

20 per cent. ad val.

64

Ex 177 (a)

(2) Locomotives..............................

20 per cent. ad val.

65

Ex 178 (e)

Boilers, land, and marine; Feed-water Heaters; Steam Superheaters

20 per cent. ad val.

66

Ex 178

Oil-engines not exceeding 100 brake-horse-power........

15 per cent. ad val.

67

\"\"Ex 176 (f)

Suction-gas Producers, Digesters...................

20 per cent. ad val.

Ex 178 (e)

68

Ex 178 (e)

Windmills..................................

20 per cent. ad val.

69

Ex 180 (c)

Gas Cooking and Heating Appliances, including Gas Ranges

35 per cent. ad val.

70

187

Nails, viz.:—

(b) Rail-dogs or Brobs, Spikes...................

£2 per ton

Ex (c) Wire and other Nails n.e.i....................

£2 per ton

71

Ex 187 (c)

Lead-headed Nails, and Galvanized Cup-headed Roofing-nails.

25 per cent. ad val.

72

191 (a)

Metal Bedsteads and Cots........................

25 per cent. ad val.

(b)

Metal Fenders and Fire-irons......................

25 per cent. ad val.

73

192

Brasswork Bronzework and Gunmetal work for general engineering and plumbing and other trades (other than Valves, Taps, Tobies, Hydrants, and similar articles of any material)

25 per cent. ad val.

74

\"\"Ex 192

Valves, Taps, Tobies, Hydrants, and similar articles, or any material

30 per cent. ad val.

Ex 208 (a)

75

197 (a)

Platedware, n.e.i.; Spoons, Forks, Batter Fish and Fruit Knives plated or of mixed-metal; Cutlery, Spoons and Forks, partly or wholly of gold or silver, except when gold ferruled or silver ferruled only

25 per cent. ad val.

76

\"\"199

Stereotypes, Electrotypes, Matrices, Half-tone and Line Blocks

25 per cent. ad val.

340 (d)

77

Ex 208 (a)

Galvanized-iron manufactures, made up from galvanized iron, or from plain sheet-iron, and then galvanized

30 per cent. ad val.

78

Ex 208 (a)

Japanned and Lacquered Metal ware.................

30 per cent. ad val.

79

\"\"Ex 208 (a)

Tinware, and Tin Manufactures.....................

30 per cent. ad val.

Ex 208 (d)

80

Ex 208 (a)

Upholsterers spiral sofa-springs and similar upholsterers’ springs

25 per cent. ad val.

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

Consecutive No.

Tariff Item.

Tariff Rates on Goods the Produce or Manufacture of New Zealand.

81

\"\"Ex 208 (a)

Vacuum-pans, other than glass, porcelain, or enamel-lined, Heating Boilers, Washing Boilers

25 per cent. ad val.

Ex 204 (b)

82

Ex 227 (a)

Tallow, inedible— In packages exceeding 4 lb. net weight..

Free

83

Ex 228

Whale Oil..................................

Free

84

Ex 229 (i)

Oils in vessels exceeding one gallon— Compounded rust resisting oil for the treatment of metal

Free

85

231

Paints and Colours, viz.:—

(d) Kalsomine, Water Paints and Distempers, in powder form

20 per cent. ad val.

(g) (1) Ground in liquid; Paints and Colours prepared for use; Sheep Marking Oils; Enamels; Enamel Paints and Glosses

20 per cent. ad val.

86

232 (a)

Varnishes; Varnish and Oil Stains; Lacquers; Japans; Berlin, Brunswick and Storing Blacks and substitutes therefor; Liquid Sizes; Patent Knotting; Oil and Wood Finishes; Petrifying Liquids; Lithographic Varnish; Printers’ Ink Reducer; Terebine; Liquid Dryers; Gold Size; Liquid Stain for Wood

20 per cent. ad val.

(b)

Damp Wall Compositions including compositions for waterproofing cement

20 per cent. ad val.

(c)

Compounded Thinners for nitro-cellulose and acetyl-cellulose varnishes and lacquers, n.e.i.

20 per cent. ad val.

87

Ex 255 (b)

Caseine...................................

20 per cent. ad val.

88

\"\"255 (a)

Glue and Gelatine............................

20 per cent. ad val. or 2d. per lb. whichever rate returns the higher duty

255 (c)

89

Ex 269

Insecticides for agricultural uses...................

Free

90

269 (a)

Sheep, Cattle, and Horse Washes, in liquid or powder form.

Free

91

277

Carbonic Acid Gas, including the liquefied or compressed gas

l½d. per lb.

92

281

Drugs and Chemicals, viz.:—

(e) Lactose (sugar of milk)....................

15 per cent. ad val.

93

Ex 285 (a)

Medicines, viz.:—

Preparations made from animal glands or tissues, viz.:—

Liver extracts

Free

94

291

Timber, viz.:—

(c) Logs, not sawn.........................

Free

(e) New Zealand White Pine, undressed, n.e.i., for use in the manufacture of butter boxes

Free

(f) Timber, undressed, n.e.i., viz.:—

Redwood (Sequoia Sempervirens) and Western Red Cedar (Thuja Plicata)—

(1) In sizes of 12 inches x 6 inches (or its equivalent) and over

Free

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

Consecutive No.

Tariff Item.

Tariff Bates on Goods the Produce or Manufacture of New Zealand.

94

291

Timber—continued.

(f)—continued.

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

Free

(3) In sizes less than 8 inches x 2 inches (or its equivalent)

Free

(g) Timber, undressed, viz,.:—Douglas Fir (Pseudotsuga Douglasii) in sizes 12 inches x 6 inches (or its equivalent) and over, for use underground for mining purposes

Free

(h) Timber, undressed, n.e.i., viz.:— Other—

(1) In sizes of 12 inches x 10 inches (or its equivalent) and over

Free

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

Free

(3) In sizes less than 7 inches x 2½ inches (or its equivalent)

Free

(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

Free

(2) Timber, undressed, cut to size for making boxes...

Free

95

293 (a)

Timber, undressed, in sizes less than 7 feet 6 inches x 10½ inches x 2½ inches for use in the manufacture of doors

Free

96

299 (a)

Broom Stocks, being square timber rough sawn into sizes suitable for the manufacture of broom handles

Free

97

Ex 292 (g)

\"\"Picture and room mouldings....................

25 per cent. ad val.

292 (h)

98

Ex 314

Jewellery, rolled gold and imitation................

25 per cent. ad val.

99

Ex 315

Jewellery, n.e.i., and Plate, gold or silver............

25 per cent. ad val.

100

Ex 320 (b)

Kinematographs n.e.i., including sound reproducing apparatus

20 per cent. ad val.

101

Ex 179 (c)

Accessories for kinematographs, viz.:— Amplifiers, volume

Free

Ex 180 (e)

(17) controls, loudspeakers and switchboards, whether imported with kinematographs or separately

Ex 180 (f)

102

Ex 324

Leather, viz.:—

(a) Chamois Leather.......................

15 per cent. ad val.

(c) (3) Calf, other than Patent and Enamelled.......

\"\"15 per cent. ad val. or 3d. per lb. whichever rate returns the higher duty

(4) N.E.I.............................

(d) Belt Butts............................

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

Consecutive No.

Tariff Item.

Tariff Rates on Goods the Produce or Manufacture of New Zealand.

103

325 (a)

Leather Manufactures n.e.i.; Leather cut into shape; Harness n.e.i.; Razor Strops; Whips, including handles, keepers, thongs and lashes

25 per cent. ad val.

(b)

Harness and Buggy Saddles...................

20 per cent. ad val.

104

Ex 326

Leather belting............................

15 per cent. ad val. or 3d. per lb. whichever rate returns the higher duty

105

329

Boots, Shoes, Slippers. Clogs, Pattens, and other Footwear (of any material), n.e.i.; Boot and Shoe Uppers and Tops (except of felt); Cork, Leather, or other Socks or Soles n.e.i.

35 per cent. ad val.

106

334 (g) (3)

Paper Bags, n.e.i..........................

30 per cent. ad val.

107

\"\"Ex 334 (d) (2)

Wrapping-paper, all kinds, glazed, mill-glazed, or unplazed, including browns. caps, casings, sulphites, sugars and all other bag papers, candle carton paper, tissues, and tinfoil paper, not printed, viz.:—In sheets not less than 20 in. by 15½ in. or the equivalent, or in rolls not less than 10 in. wide

6s. per cwt.

Ex 334 (k)

Ex 334 (g)

108

340 (a)

Stationery, manufactured; Bill Files and Letter Clips; Papers ruled or bordered by waterline or likewise; Date Cases and Cards; Albums of all kinds; Cards, and Booklets, viz.. Printers’. Menu. Christmas, and similar kinds; Scraps; Ink Bottles; Ink-wells: Ink Stands: Paper Knives; Memo. Slates and Tablets; Sealing and Bottling Wax; Postcards n.e.i.; Book-markers; Writing Desks (not being furniture); Writing Cases; Stationery Cases; Paper Binders; Card Hangers; Pen Racks; Book-binders’ Staples

25 per cent. ad val.

109

\"\"340 (b)

Books, viz.:—Account, Betting, Cheque. Copy, Copying, Drawing, Exercise, Guard. Letter, Memo., Pocket, Receipt, Sketch, and the like

26 per cent. ad val.

110

Ex 357

Carriages, Carts, Drays, Wagons, Perambulators, and the like Vehicles, and Wheels for the same

20 per cent. ad val.

Ex 359 (f) (1)

Ex 360

111

Ex 360

Cars, Wagons, and Trucks, Railway and Tramway....

20 per cent. ad val.

112

Ex 376

Camera Covers and Cases of Leather.............

25 per cent. ad val.

113

Ex 376

Leather Bags, Cases, Trunks, Portmanteaux. Purees, Wallets, Handbags, Purse-bags, Companions, Reticules, Satchels, or Valises, with or without fittings

25 per cent. ad val.

\n```\n\n \n\nThe Schedule—continued.\n\n| Consecutive No. | | Tariff Item. | Tariff Rates on Goods the Produce or Manufacture of New Zealand. |\n| --------------- | ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------------------------------------------------------------- |\n| 114 | 381 | Brushware and Materials therefor:— | |\n| | | (c) Brushmakers’ Horsehair Crafts.............. | 25 per cent. ad val. |\n| | | (e) (1) Hair and Cloth Brushes................. | 25 per cent. ad val. |\n| | | (2) Tooth, Scrubbing, Paint and Varnish Brushes.. | 25 per cent. ad val. |\n| | | (3) Nail Brushes........................ | 25 per cent. ad val. |\n| | | (4) Brushes n.e.i......................... | 25 per cent. ad val. |\n| 115 | Ex 300 (a) | (1) Cordage, Rope, and Twine, n.e.i. (excepting Reaper and Binder Twine and Yarn) | 20 per cent. ad val. |\n| 116 | 391 | Reaper and Binder Twine and Yarn................ | 6s. per cwt. |\n| 117 | Ex 397 (a) | Cartridges, viz., shot gun....................... | Free |\n| 118 | Ex 424 | Ships which are to the satisfaction of the Minister of Customs of Australia, bona fide owned and registered in New Zealand, when employed in Australian waters for the replacement of New Zealand owned and registered ships, or for any other purpose as approved by the Minister for any continuous period not exceeding six months | Free |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":1706},"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its core purpose of establishing preferential customs duties for New Zealand goods. While it includes ancillary provisions (exemptions for specific territories, primage duty relief, and rules of origin), these are directly incidental to the tariff preference scheme and do not represent scope expansion beyond the stated purpose in the title."},"complexity_factors":["Extensive Schedule containing 118 specific tariff items with varying rates (specific duties, ad valorem percentages, and free entries)","Cross-reference to section 151a of the Customs Act 1901 with modified percentage threshold (50% instead of 75% for local content)","Conditional shipping logic requiring proof of intended destination for transhipped goods","Commencement triggered by Governor-General Proclamation rather than fixed date","Simultaneous repeal of four previous preference acts with coordinated timing provisions","Multiple specific exemptions requiring separate verification (publicity films, Western Samoa cocoa, Cook Islands exclusion)"],"plain_english_summary":"This law gives New Zealand goods preferential, generally lower customs duties when imported into Australia, replacing older preference acts. It sets a 50% local-value origin test, requires direct shipment (or proof of intended Australian destination if transhipped), and creates specific exemptions and duty-free entries for certain items while excluding others. It affects New Zealand exporters and Australian importers by strengthening bilateral trade access and altering competitive duties compared with other countries."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-new-zealand-preference-1933","history":"/api/acts/customs-tariff-new-zealand-preference-1933/history","analysis":"/api/acts/customs-tariff-new-zealand-preference-1933/analysis","conflicts":"/api/acts/customs-tariff-new-zealand-preference-1933/conflicts","importantCases":"/api/acts/customs-tariff-new-zealand-preference-1933/important-cases","documents":"/api/acts/customs-tariff-new-zealand-preference-1933/documents"}}