{"id":"C1934A00006","name":"Customs Tariff (Primage Duties) 1934","slug":"customs-tariff-primage-duties-1934","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"6 of 1934","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":19784,"registerId":"commonwealth-C1934A00006-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff (Primage Duties) 1934","content":"CUSTOMS TARIFF (PRIMAGE DUTIES).\n\nNo. 6 of 1934.\n\nAn Act relating to Primage Duties of Customs.\n\n\\[Assented to 14th 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 (Primage Duties) 1934.\n\nIncorporation.\n\n2. The Customs Act 1901–1930 shall be incorporated and read as one with this Act.\n\nDefinitions.\n\n3. In this Act, except where otherwise clearly intended—\n\n“British Preferential Tariff” means the rates of duty set out in the Schedule to the Customs Tariffs 1933 in the column headed “British Preferential Tariff”;\n\n“Item” means Tariff Item as set out in the Schedule to the Customs Tariffs 1933;\n\n“the Schedule” means the Schedule to this Act.\n\nTime of imposition of Primage Duties.\n\n4.—(1.) The time of the imposition of the primage duties imposed by this Act, except in respect of goods in respect of which a later date is specified in the Schedule, is the fifth day of October, One thousand nine hundred and thirty-three, at nine o’clock in the forenoon, reckoned according to standard time in the Territory for the Seat of Government, and this Act shall be deemed to have come into operation at that time.\n\n \n\n(2.) The time of the imposition of the primage duties imposed by this Act in respect of goods in respect of which a date later than the fifth clay of October, One thousand nine hundred and thirty-three is specified in the Schedule, is the later date so specified at nine o’clock in the forenoon, reckoned according to standard time in the Territory for the Seat of Government.\n\nImposition of duties.\n\n5. In addition to the duties of Customs collected in accordance with any other law of the Commonwealth for the time being in force, primage duties are hereby imposed at the rates and on the goods specified in the Schedule (except such goods as are by or under the Schedule exempt from primage duty) as from the respective times specified in section four of this Act, and shall respectively be deemed to have been imposed at those times, and shall be charged, collected and paid to the use of the King for the purposes of the Commonwealth on all goods dutiable under the Schedule which are entered for home consumption after the times when those duties are respectively deemed to have been imposed.\n\nValidation of collections.\n\n6. All duties of Customs demanded or collected pursuant to the proposals for the imposition of primage duties introduced into the House of Representatives on the twenty-fifth day of February, One thousand nine hundred and thirty-two, and on the thirteenth day of October, One thousand nine hundred and thirty-two, as varied from time to time by proclamations made in accordance with those proposals, shall be deemed to have been lawfully imposed and lawfully demanded or collected.\n\nValidation of proclamations.\n\n7. All proclamations made by the Governor-General prior to the commencement of this Act exempting any goods from primage duty or adding to the list of goods upon which primage duty at the rate of four per centum is imposed, shall be deemed to have been lawfully made.\n\nValidation of securities.\n\n8. All securities required or given prior to the commencement of this Act that any goods will be used for any purpose specified in any proposal for the imposition of primage duties, shall be deemed to have been lawfully required or given.\n\nSaving.\n\n9. Nothing in this Act shall, on and after the first day of December, One thousand nine hundred and thirty-three, apply to any goods the produce or manufacture of the Dominion of New Zealand.\n\nTHE SCHEDULE.\n\n1. Goods exempt from primage duty—\n\nGoods covered by Items 51 (a), 100, 129 (a), 157, 158, 160 (a), 162, 163, 164, 165, 166, 167, 171, 285 (c), 320 (c) (2) (b), 334 (g) (2), 338 (c), 339, 368, 370, 371, 371a, 372, 373, 394 (a), 400, 401, 409, 410 (b) (1), 410 (c). 417 (b), 423, 424 (e) and 427 (a);\n\nAgricultural and horticultural seeds not covered by any Item;\n\n \n\nThe Schedule—continued.\n\nAgricultural horticultural and viticultural spraying and dusting materials and preparations to be used in the checking of plant and seed insect pests and of plant and seed diseases;\n\nAnnatto cheese cloth and rennet to be used in the cheese industry;\n\nBags sacks packs and bales for bran, chaff, potatoes, onions, ore, coal, corn, flour, sugar and wool;\n\nBlue prints;\n\nBooks and periodicals imported by or for:—\n\nAny public library including the Mitchell Library of New South Wales,\n\nThe National Library, Federal Capital Territory,\n\nThe libraries of the Universities of Sydney, Melbourne, Adelaide, Queensland, Western Australia and Tasmania,\n\nState Parliamentary Libraries;\n\nBullion and specie;\n\nCalico for use in the manufacture of bags of a size capable of holding at least forty-five pounds of flour;\n\nCaustic soda and caustic potash for follmongering purposes;\n\nChemicals to be used in the recovery of metals by the flotation cyaniding and similar processes;\n\nCream separators and parts thereof;\n\nDips washes and drenches for live stock and materials for use in the manufacture of such dips washes and drenches;\n\nFauna for Zoological Gardens at Sydney, Melbourne, Brisbane, Adelaide, Perth and Hobart;\n\nFishing nets and netting for fishing and twine for the manufacture or repair of such nets or netting;\n\nGarden and field spraying machines and spray pumps;\n\nHay presses;\n\nHistorical records, in print picture or manuscript, imported by or for public libraries, including the Mitchell Library of New South Wales;\n\nLinseed—On and after 8th December, 1933;\n\nLiterature published by or issued under the authority of the League of Nations;\n\nMachinery and parts thereof for use in the mining industry;\n\nManures and fertilizers;\n\nMaterials for use in the manufacture of agricultural horticultural and viticultural spraying preparations;\n\nMaterials for use in the manufacture of cornsacks floursacks and other sacks;\n\nMilking machines and parts thereof;\n\nMiners’ hats and caps ;\n\n```html\n

\"\"Nitrate of soda

for use as a fertilizer or in the manufacture of fertilizers;

Potash

\n```\n\nOutside packages and outer coverings, including the sole containing package, containing solely goods exempt from primage duty;\n\nPostage stamps;\n\nPotato raisers diggers sorters and planters;\n\nRabbit poisons;\n\nRabbit and dingo traps;\n\nRadium;\n\nRape seed for pasture purposes;\n\nRock phosphate;\n\nRock salt;\n\nSheep shearing machines and parts thereof;\n\nSoda ash covered by Item 278 (a) (2) (a);\n\nStockinette for use in the manufacture of meat wraps;\n\nStraw stackers;\n\nStud stock, viz.:—horses, cattle, donkeys, sheep, pigs and poultry;\n\nSub-surface packers for agricultural purposes;\n\nSulphur:\n\nTractors and parts thereof;\n\nVessels exceeding 500 tons gross register;\n\nWater bore casings;\n\nWater pipes to be used in the agricultural, dairying, grazing and mining industries;\n\nWire, iron and steel, of gauges (Imperial Standard Wire Gauge) Nos. 8 to 14 both inclusive;\n\nWool presses;\n\nWorks of art for national art galleries;\n\n \n\nThe Schedule—continued.\n\nThe following goods when admissible under the British Preferential Tariff:—\n\nGoods covered by Items 174, 176 (j)—On and after 8th December, 1933, 178 (d) (2)—On and after 8th December, 1933, 178 (d) (3)—On and after 8th December, 1933, 178 (f) (1)—On and after 8th December, 1933, 178 (f) (2) (a)—On and after 8th December, 1933, 178 (f) (3) (a)—On and after 8th December, 1933, 179 (b) (1) to (5) inclusive, 179 (d) (1) (a) (1) (b) (when exceeding 175 horse-power)—On and after 8th December, 1933, 179 (d) (1) (a) (2)—On and after 8th December, 1933, 179 (d) (1) (a) (3)—On and after 8th December, 1933, 179 (d) (1) (a) (4) (b)—On and after 8th December, 1933, 179 (d) (1) (b) (2)—On and after 8th December, 1933, 179 (d) (1) (c) (3)—On and after 8th December, 1933, 179 (d) (1) (c) (4) (b)—On and after 8th December, 1933, 179 (d) (2) (a) (2) (when exceeding 12,750 k.v.a.)—On and after 8th December, 1933, 179 (d) (2) (b) (2) (when exceeding 1,275 k.v.a.)—On and after 8th December, 1933, 179 (d) (2) (c) (2)—On and after 8th December, 1933, 194 (a)—On and after 8th December, 1933, 194 (b) (1)—On and after 8th December, 1933, 219 (c), 278 (a) (2) (b), 294 (c)—On and after 8th December, 1933, 404, 404a and 415a;\n\nFuel oil and coal consumed in Australian waters;\n\nGoods, not otherwise exempt from primage duty, for public hospitals; and\n\nAny other goods which are from time to time exempted from primage duty by Proclamation made by the Governor-General acting with the advice of the Federal Executive Council and published in the Gazette;\n\n2. Goods subject to primage duty at the rate of four per centum ad valorem:—\n\nGoods covered by Items 55, 108 (a), 334 (c), 335, 344 and 419 (c);\n\nFibres for use in the manufacture of binder twine;\n\nOutside packages and outer coverings, including the sole containing package, containing any goods subject to primage duty at the rate of four per centum ad valorem but not containing any goods subject to primage duty at the rate of five per centum or ten per centum ad valorem;\n\nPower kerosene;\n\nThe following goods when admissible under the British Preferential Tariff which are not exempt from primage duty:—\n\nGoods covered by Items 136 (f) (2) (first occurring), 358 (a) and 358 (b);\n\nCovered cable and wire covered by Item 181 (a) (1);\n\nGelignite; blasting and dynamite gelatine;\n\nKnitting machines and parts thereof;\n\nThe following goods when not admissible under the British Preferential Tariff which are not exempt from primage duty:—\n\nGoods covered by Items 174, 176 (j)—On and after 8th December, 1933, 178 (d) (2)—On and after 8th December, 1933, 178 (d) (3)—On and after 8th December, 1933, 178 (f) (1)—On and after 8th December, 1933, 178 (f) (2) (a)—On and after 8th December, 1933, 178 (f) (3) (a)—On and after 8th December, 1933, 179 (b) (1) to (5) inclusive, 179 (d) (1) (a) (1) (b) (when exceeding 175 horse-power)—On and after 8th December, 1933, 179 (d) (1) (a) (2)—On and after 8th December, 1933, 179 (d) (1) (a) (3)—On and after 8th December, 1933, 179 (d) (1) (a) (4) (b)—On and after 8th December, 1933, 179 (d) (1) (b) (2)—On and after 8th December, 1933, 179 (d) (1) (c) (3)—On and after 8th December, 1933, 179 (d) (1) (c) (4) (b)—On and after 8th December, 1933, 179 (d) (2)(a) (2) (when exceeding 12,750 k.v.a.)—On and after 8th December, 1933, 179 (d) (2) (b) (2) (when exceeding 1,276 k.v.a.)—On and after 8th December, 1933, 179 (d) (2) (c) (2)—On and after 8th December, 1933, 194 (a)—On and after 8th December, 1933, 194 (b) (1)—On and after 8th December, 1933, 219 (c), 294 (c)—On and after 8th December, 1933, 404, 404a and 415a ;\n\nFuel oil and coal consumed in Australian waters;\n\nGoods for public hospitals; and\n\n \n\nThe Schedule—continued.\n\nAny other goods which are from time to time, by Proclamation made by the Governor-General acting with the advice of the Federal Executive Council and published in the Gazette, added to the list of goods upon which primage duty at the rate of four per centum is imposed;\n\n3. Goods subject to primage duty at the rate of five per centum ad valorem:—\n\nGoods covered by Items 106 (c), 147, 224, 231 (a) (2), 281 (l) (1), 392 (a) (1), 392 (a) (2), 392 (a) (3), 392 (a) and 435, which are not subject to primage duty at the rate of four per centum ad valorem or exempt from primage duty;\n\nIron and steel boiler tubes;\n\nJute fibre;\n\nThe following goods when admissible under the British Preferential Tariff which are not subject to primage duty at the rate of four per centum ad valorem or exempt from primage duty:—\n\nGoods covered by the following Items, viz.:—\n\n```html\n

2,

59,

105 (a)(1) (b),

4,

60,

105 (aa) (2),

5,

61,

105 (f) (1),

6 (b) (as to deferred duty),

62,

105 (f) (2),

63 (a),

105 (f) (4),

7,

64 (a),

105 (f) (5),

8,

65,

105 (g),

9,

67,

105 (h)(1),

10,

68,

105 (h) (2) (a),

11,

69 (c),

105 (j) (1),

16,

70,

105 (j) (2) (b),

17,

71,

106 (d) (2),

27,

72,

106 (e) (2),

28,

74,

106 (e) (3),

29,

75,

106 (f) (2),

30,

76,

106 (f) (3),

31,

78 (d),

107—Up to and including 3rd November, 1933,

33,

78 (e),

36

78 (f),

37,

78 (g),

107 (a)—On and after 4th November, 1933,

38,

78 (h) (1),

39,

78 (h) (3),

40,

79,

108 (b),

41,

80,

109,

42,

81,

110,

44 (b) (2),

82 (a),

111,

44 (c) (2),

82 (b),

112 (a),

44 (c) (3),

82 (c),

112 (b) (2),

44 (d),

82 (d),

113 (a),

44 (e)

82 (b),

114 (b),

44 (f),

82 (f),

114 (c),

46,

82 (g),

114 (d),

47,

82 (h),

114 (e),

49,

83,

114 (f),

50,

84,

114 (g),

51 (c) (2),

85,

114 (h),

51 (e),

87 (a),

115,

52,

88,

116,

53 (a),

89 (b),

117,

53 (c),

91 (b),

118 (b),

53 (d),

93,

118 (c),

54,

94,

119,

56 (e),

96 (b),

120 (a),

56 (c),

97,

120 (aa),

57 (b),

98,

120 (b),

57 (c),

99,

120 (c) (1)(b),

57 (d),

101,

120 (e),

58 (a),

102,

121 (a),

58 (c),

103 (a),

122,

58 (d),

104,

123,

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

124,

179 (c),

187 (d),

126 (b),

179 (d) (1) (a) (1) (a),

188,

130 (a),

179 (d) (1) (a) (1) (b) (when not exceeding 175 horsepower),

190,

131,

191,

133,

192,

136 (a),

194 (b) (2),

136 (b),

179 (d) (1) (a) (3) (a)—Up to and including 3rd November, 1933,

194 (c),

136 (c),

197 (a),

136 (d),

199,

136 (e),

200,

136 (f) (1),

179 (d)(1) (a) (4) (a)—On and after 4th November, 1933,

201,

136 (f) (2) (as to deferred duty),

203,

204 (b),

136 (g),

179 (d) (1) (b) (1),

206,

137 (a) (2),

179 (d) (1) (c) (1),

208 (a),

137 (b),

179 (d) (1) (c) (2),

208 (c),

138,

179 (d) (1) (c) (3) (a)—Up to and including 3rd November, 1933,

208 (d),

139,

208 (e),

140,

209,

141,

210 (a),

143,

179 (d) (1) (c) (4) (a)—On and after 4th November, 1933,

211,

144 (a),

213,

144 (b),

215—Up to and Including 3rd November, 1933,

146,

179 (d) (1) (d),

148 (a),

179 (d) (2) (a) (1),

152 (a) (2),

179 (d) (2) (a) (2) (when not exceeding 12,750 k.v.a.),

215 (b)—On and after 4th November, 1933,

152 (a) (3),

152 (b),

152 (c),

179 (d) (2) (b) (1),

216 (b),

153,

179 (d) (2) (b) (2) (when not exceeding 1,275 k.v.a.),

219 (a),

154,

219 (b),

155,

222,

156 (b),

179 (d) (2) (c) (1),

225,

159 (b),

179 (d) (2) (d),

226,

161 (a),

179 (d) (3) (a),

227 (a) (as to tallow only),

161 (b) (1),

179 (d) (3) (c) (as to deferred duty),

161 (b) (2),

227 (b),

161 (c),

179 (d) (4),

228 (d),

170 (a) (1),

179 (d) (5),

229 (f) (2),

170 (a) (2) (a),

179 (f),

229 (h) (1),

170 (a) (2) (b),

180 (a) (2),

229 (h) (2),

170 (b),

180 (b) (1),

230,

170 (c),

180 (b) (2) (b),

231 (b) (1),

170 (d),

180 (c),

231 (b) (2),

172 (b),

180 (d),

231 (c),

173 (a),

180 (e),

231 (d),

176 (c),

180 (f),

231 (e),

176 (d),

180 (g),

231 (f),

176 (e),

180 (h),

231 (g),

176 (f),

180 (i),

231 (h),

176 (h),

180 (j),

232 (a),

176 (i),

180 (k),

232 (b),

177 (a),

180 (l),

232 (c),

178 (b),

180 (m),

233,

178 (c),

180 (n),

234,

178 (d) (1),

181 (aa),

235,

178 (e),

181 (b),

237 (c),

178 (f) (2) (b)—On and after 4th November, 1933,

181 (c),

239,

182,

240,

184,

241 (b),

178 (f) (3) (b)—On and after 4th November, 1933,

185,

241 (c);

186 (as to deferred duty),

242 (b) (as to deferred duty),

179 (a),

187 (b),

242 (c),

179 (b) (7),

187 (c),

242 (f),

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

242 (g),

286 (c),

328,

244 (b),

289 (a),

329,

244 (c),

289 (b),

330,

249 (b),

290 (c),

331 (b) (2) (a),

250 (b),

290 (e),

331 (c),

250 (c),

291 (c) (2),

332 (a),

250 (e),

291 (d),

332 (b),

250 (f),

291 (f) (2),

332 (c),

251 (a),

291 (f) (3),

332 (e),

251 (c),

291 (h),

332 (f),

252,

291 (i) (2),

332 (g),

254 (b),

291 (j),

333,

255,

291 (k),

334 (f) (1) (as to deferred duty),

256,

291 (l),

257,

291 (m),

334 (f) (2),

258,

291 (n),

334 (g) (1) (a),

259,

292,

334 (g) (3),

262 (b) (2),

293 (b),

334 (i),

262 (c),

293 (c),

334 (j) (as to blotting paper only),

262 (d),

294 (a),

262 (e),

294 (b),

334 (l) (2),

262 (f),

295,

334 (l) (3),

264 (a),

296,

334 (m) (1),

264 (b),

297,

334 (n),

264 (c),

298 (b),

334 (o) (1),

264 (d) (1),

299,

334 (o) (4),

265,

300 (a),

334 (q),

266 (a),

300 (b),

334 (s),

206 (b),

300 (c),

334 (t),

266 (c),

300 (d),

334 (u),

267 (a),

300 (e),

336 (b),

268,

300 (g),

337 (b),

269 (b),

300 (h),

338 (a),

269 (c),

300 (i),

340,

270,

300 (j),

341,

271,

301 (d),

342,

272,

302,

343,

273,

303,

346 (d),

275 (b),

304,

346 (e),

276,

305,

346 (f),

277,

306,

352 (a) (1),

278(a) (1),

318 (a) (1),

352 (a) (4),

278 (b),

318 (a) (2),

352 (b),

278 (c),

318 (a) (4) (a),

353,

279 (a) (as to deferred duty),

319 (a) (1),

354 (a),

319 (a) (2),

355,

279 (b),

319 (a) (3)—Up to and including 3rd November, 1933,

356,

280 (b),

357,

280 (d) (1),

359 (b),

281 (a),

319 (a) (4)—On and after 4th November, 1933,

359 (c),

281 (b),

359 (d) (1),

281 (c),

359 (d) (2),

281 (d),

319 (a) (5) ,

359 (d) (3),

281 (e),

319 (a) (6)—Up to and including 3rd November, 1933,

359 (b),

281 (f),

359 (f) (1),

281 (g),

359 (f) (2),

281 (h),

319 (b) (1),

359 (f) (3),

281 (l) (2),

320 (b),

359 (f) (5),

281 (m),

322,

359 (f) (7),

281 (n),

323 (b),

359 (f) (8),

281 (o),

324 (a),

359 (f) (9),

283,

324 (c),

359 (g) (1),

284 (b),

324 (d),

359 (g) (2),

285 (a),

325,

359 (g) (3),

286 (b),

326,

359 (g) (4),

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

359 (g) (5),

376 (c),

397 (b),

359 (g) (6) (a)—Up to and including 3rd November, 1933,

376 (d),

397 (c),

376 (f),

397 (f),

376 (a),

398,

359 (g) (7)—Up to and including 3rd November, 1933,

330 (a) (1),

402,

381 (b),

410 (b) (3),

381 (c),

410 (d),

359 (g) (8)—Up to and including 3rd November, 1933,

381 (e),

411,

384 (a),

419 (b),

385,

419 (d),

360,

386,

420,

363,

388 (b),

422 (a),

364,

390 (a),

424 (a),

365 (a),

391,

424 (b) (1),

365 (b),

392 (a) (4),

424 (d),

365 (c),

392 (c),

425,

365 (d),

392 (d),

426 (b),

374 (b),

392 (e),

427 (c),

374 (c),

392 (f) (1),

428,

374 (d) (1),

393 (a),

429,

374 (d) (3),

393 (d),

430,

375 (b),

394 (b),

431,

375 (c),

394 (c),

432 (a),

376 (a),

394 (d),

432 (b), and

378 (b),

397 (a),

433; and

\n```\n\nAny other goods which are from time to time, by Proclamation made by the Governor-General acting with the advice of the Federal Executive Council and published in the Gazette, added to the list of goods upon which primage duty at the rate of live per centum is imposed; and\n\n4\\. Goods subject to primage duty at the rate of ten per centum ad valorem—\n\nAll goods whatsoever, which are not, in pursuance of the foregoing provisions of this Act—\n\n(i) exempt from primage duty;\n\n(ii) subject to primage duty at the rate of four per centum ad valorem; or\n\n(iii) subject to primage duty at the rate of five per centum ad valorem.\n\nFor the purposes of determining the rate of duty applicable under this Act to any goods to which Items 168 (b) (1), 179 (b) (6), 179 (e), 332 (d) or 376 (e) apply, the goods shall be deemed to be covered by the Item which determines, for the purposes of the Customs Tariffs 1933, the rate of duty on those goods.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2743},"content_quality":"ok","complexity_score":8,"scope_assessment":{"changed":false,"description":"The legislation maintains its original scope of establishing primage duties as a supplementary customs taxation system. The inclusion of validation provisions for prior collections and detailed exemption schedules are integral components of implementing this revenue measure, not scope expansion."},"complexity_factors":["References over 200 specific tariff item numbers from the Customs Tariffs 1933","Four-tier tax structure (exempt, 4%, 5%, 10%) with intricate categorisation","Multiple retrospective and prospective effective dates (October, November, and December 1933)","Incorporation by reference of the Customs Act 1901","Conditional logic based on British Preferential Tariff status and specific end-use cases (e.g., 'for use in the mining industry')","Validation provisions covering administrative actions from February 1932 through July 1934","Deeply nested sub-item classifications (e.g., Item 179(d)(1)(a)(1)(b)) with technical thresholds like horsepower and kilovolt-ampere ratings"],"plain_english_summary":"This Act creates \"primage duties\"—additional import taxes on goods brought into Australia, effective from 5 October 1933 (validated where already collected). Rates are tiered (generally 10%, with many listed items at 5%, select items at 4%, and specified essentials exempt).\n\nIt affects all importers—businesses, farmers, hospitals and manufacturers—who must check tariff listings to know applicable rates. It also lets the Governor‑General alter lists by proclamation and preserves British preferential treatment for qualifying empire goods."},"flash_summary":{"complexity_score":9,"scope_assessment":{"changed":true,"description":"The Act broadens and fixes the scope of primage duties retroactively by declaring duties imposed as from specified earlier dates (generally 5 Oct 1933) (s4–5) and by validating earlier proposals, proclamations, collections and securities (s6–8). That retroactive validation alters legal exposure for past imports and administrative practice. At the same time the Act narrows scope for New Zealand produce after 1 Dec 1933 (s9) and preserves ongoing executive power to modify the covered goods by proclamation (Schedule)."},"complexity_factors":["Extensive, highly detailed Schedule cross‑referencing dozens of Tariff Items in the Customs Tariffs 1933, creating many conditional classifications (Schedule).","Multiple ad valorem rates (4%, 5%, 10%) with layered exceptions and contextual timing for specific items (s4; Schedule).","Staggered effective dates and transitional/deferred duty provisions for subsets of items (s4; Schedule entries noting 'On and after' or 'Up to and including').","Retroactive validation clauses that deem prior proclamations, collections and securities lawful, which affect legal exposure and past compliance (s6–8).","Executive discretion to alter the list by proclamation (Schedule), increasing administrative uncertainty and reliance on Gazette notices.","Incorporation of the Customs Act 1901–1930 (s2) and a final deeming rule mapping certain items to tariff items for rate determination, requiring cross‑statute interpretation (Schedule, final paragraph).","Large volume of technical item codes and sub‑clauses requiring specialist tariff interpretation and record‑keeping for importers and customs officers (Schedule)."],"plain_english_summary":"This Act adds a layer of customs 'primage' duties on imported goods by reference to a detailed Schedule, making those duties payable when goods are entered for home consumption from the specified effective dates (generally 5 Oct 1933) (s4–5). Rates are mostly 4%, 5% or 10% ad valorem, with many specific exemptions and item cross‑references in the Schedule. It makes earlier proclamations, collections and securities lawful (s6–8), gives the Governor‑General power to add or exempt goods by proclamation (Schedule), and excludes New Zealand produce after 1 Dec 1933 (s9)."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-primage-duties-1934","history":"/api/acts/customs-tariff-primage-duties-1934/history","analysis":"/api/acts/customs-tariff-primage-duties-1934/analysis","conflicts":"/api/acts/customs-tariff-primage-duties-1934/conflicts","importantCases":"/api/acts/customs-tariff-primage-duties-1934/important-cases","documents":"/api/acts/customs-tariff-primage-duties-1934/documents"}}