{"id":"C1906A00017","name":"Customs Tariff (South African Preference) 1906","slug":"customs-tariff-south-african-preference-1906","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"17 of 1906","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":12313,"registerId":"commonwealth-C1906A00017-current","compilationNumber":null,"startDate":"2026-03-31","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs Tariff (South African Preference) 1906","content":"CUSTOMS TARIFF (SOUTH AFRICAN PREFERENCE).\n\nNo. 17 of 1906.\n\nAn Act relating to Preferential Duties of Customs on certain Goods the produce or manufacture of the British Colonies or Protectorates in South Africa which are included within the South African Customs Union.\n\n\\[Assented to 12th October, 1906.\\]\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 (South African Preference) 1906.\n\nRates of duty on goods from British South African Colonies or Protectorates.\n\n2. From and after the first day of October One thousand nine hundred and six at nine o’clock in the forenoon according to the standard time in the State of Victoria, Duties of Customs on the dutiable goods specified in the Schedule shall, when those goods are imported from and are the produce or manufacture of any of the British South African Colonies or Protectorates winch are included within the South African Customs Union, be in accordance with the rates of duty specified in the fourth column of the said Schedule. Provided that nothing in this Act shall have the effect of imposing any duty on any goods which are free of or exempt from duty under the Customs Tariff 1902.\n\nTime from which duties are to apply.\n\n3. The rates of duty specified in the fourth column of the Schedule shall be charged collected and paid to the King for the use of the Commonwealth on all goods subject to those rates imported into Australia after nine o’clock in the forenoon on the first day of October One thousand nine hundred and six or imported into Australia before that time and not entered for home consumption until after that time.\n\n \n\nTHE SCHEDULE.\n\n“N.E.I.” means not elsewhere included in this Schedule or the Customs Tariff 1902.\n\n“Proof” has reference to spirit of a strength equal to that of pure ethyl alcohol compounded with distilled water, so that the resultant mixture at a temperature of 60 Fahrenheit has a specific gravity of 0.9198 as compared with that of distilled water at the same temperature.\n\nImport Duties on Goods Produced or Manufactured in the British Colonies or Protectorates. which are included within the South African Customs Union.\n\n```html\n

1st Column

—

2nd Column.

—

3rd Column.

—

4th Column.

—

No. of Item in the Customs Tariff 1902

Dutiable Goods.

Rates of Duty under the Customs Tariff 1902.

Rates of Duty under this Schedule.

—

Angora Hair....................................

Free

Free

Div. XI.

Diamonds, unset.................................

Free

Free

(e)

\"\"

14

Butter and cheese...............................................................per lb.

3d.

Rates imposed by the customs Tariff 1902, less 25 per cent,

18

Confectionery, n.e.i., including bon-bons and mixed packets of confectionery containing trinkets (gross weight), sugar candy, cachous, and fruits crystallized or candied..................per lb.

2d.

23(d)

Fodder.................................................................................per cental

2s. 6d.

24

Hay and chaff......................................................................per cwt.

1s.

Grain—

22

Oats...................................per cental

1s. 6d.

22

Wheat.................................per cental

1s. 6d.

23(c)

Bran..................................per cental

1s.

23(d)

Flour..................................per cental

2s. 6d.

25

Jams, and jellies..................................................................per lb.

1½d.

121

Leather, n.e.i., including Green-hide for belting purposes...ad val.

15 per cent.

Machinery—

78(a)

(a) Agricultural, Horticultural, and Viticultural Machinery and Implements, n.e.i., including Shares and Plough Plates cut to shape, Horse Gears; and Road-making Ploughs, Scoops, Horse Road Rollers, and Machines............ad val.

12½ per cent.

78(p)

(p) Mining Machinery n.e.i...................................................ad val.

12½ per cent.

36

Meats, Fish, Poultry, and Game:—

36(a)

(A) Fresh, Smoked, or Preserved by cold process......per lb.

1d.

36(b)

(B) Potted or Concentrated, including extracts of, and Caviare.....................................................................ad val.

20 per cent.

36(c)

(c) Preserved in tins or other air-tight vessels, including the weight of the contents per lb.

1½.

36(e)

(e) Preserved Fish in tins or other air-tight vessels, including the weight of liquids per lb.

1d.

36(f)

(f) N.E.I..................................per cwt.

5s.

37

Milk—Preserved..............................per lb.

1d.

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

1st Column

—

2nd Column.

—

Dutiable Goods.

3rd Column.

—

4th Column.

—

No. of Item in the Customs Tariff 1902.

Rates of Duty under the Customs Tariff, 1902.

Rates of Duty under this Schedule.

Timber, viz.:—

\"\"

Rates imposed by the customs Tariff 1902, less 25 per cent

110(a)

(a) Architraves, Mouldings. and Skirtings of any material ....................................................................per 100 lineal feet

5s.

110(b)

(b) Timber, Dressed, n.e.i..................................per 100 super. feet

3s.

110(c)

(c) Timber, undressed, n.e.i., in sizes of 12 in. x 6 in. (or its equivalent) and over per 100 super. feet

1s.

110(d)

(d) Timber, undressed, being Oregon, in sizes of 12 in. x 6 in. (or its equivalent) and over............................per 100 super. feet

6d.

110(e)

(e) Timber. undressed, n.e.i., in sizes of 7 in. x 2½ in. (or its equivalent) and upwards, and less than 12 in. x 6in. (or its equivalent)...............................................per 100 super. feet

1s. 6d.

110(f)

(f) Timber, undressed, n.e.i., of sizes less than 7 in. x 2½ in. (or its equivalent)...........................................per 100 super. feet

1s. 6d.

110(g)

(g) Laths...............................per 1,000

5s.

110(h)

(h) Palings.............................per 1,000

15s.

110(i)

(i) Pickets, dressed........................per 100

4s.

110(j)

(j) Pickets, undressed......................per 100

1s.

110(k)

(k) Shingles.............................per 1,000

3s.

Doors of Wood:—

110(l)

(l) 3¾ in. and over...........................each

7s. 6d.

110(m)

(m) Over 1½ in. and under 1¾ in..................each

5s.

110(n)

(n) 1½ in. and under..........................each

3s. 6d.

36(f)

Fish, Dried................................per cwt.

5s.

2s. 8d.

21

Fruits and Vegetables, viz.:—

Fruits, Dried, viz.:—

21(a)

(a) Currants.............................per lb.

2d.

1d.

21(b)

(b) Dates ..............................per lb.

1d.

½d.

21(c)

(c) Raisins and other, including Peel and Ginger preserved (not in liquid) per lb.

3d.

1½d.

21(i)

(i) Fruits, n.e.i. ........................per cental

2s.

Free

21(k)

(k) Bananas..........................per cental

1s.

Free

58(b)

Feathers—Dressed............................ad val.

25 per cent.

20 per cent.

70

Feathers—Undressed ..........................ad val.

15 per cent.

10 per cent.

22

Grain—Maize ............................per cental

\"\"1s. 6d.

1s.

2

Spirits, viz.:—

Rates equal to rates of Excise duty for the time being in force increased by 2½ percent.

(a) Spirits*, and spirituous compounds, n.e.i., when not exceeding the strength of proof per gallon

14s.

(b) When exceeding the strength of proof....per proof gallon

14s.

Tobacco, viz.:—

(a) Manufactured, including the weight of tags, labels, and other attachments per lb.

3s. 3d.

2s. 6d.

(b) Unmanufactured.........................per lb.

3s. 3d.

2s. 6d.

\n```\n\n\\* Case spirits, in cases of two gallons and under, to be charged as two gallons; over two gallons, and not exceeding three gallons, as three gallons; over three gallons, and not exceeding four gallons, as four gallons; and so on.\n\n \n\nThe Schedule—continued.\n\n```html\n

1st Column.

—

2nd Column.

—

Dutiable Goods.

3rd Column.

—

4th Column.

—

No. of Item in the Customs Tariff 1902.

Rates of Duty under the Customs Tariff 1902.

Rates of Duty under this Schedule.

7

Sugar. viz.:—

(a) The produce of Sugarcane.................per cwt.

6s.

Produced solely by white labour............per cwt.

...

4s.

Produced wholly or partly by black labour ..........per cwt.

...

5s.

3

Wine, Fermented (other than Sparkling), including Medicinal or Medicated and Vermouth, viz.:—

3(b)

(b) In bottle ........................per gallon†

8s.

3s.

3(c)

(c) Other..........................per gallon

6s.

2s.

3(d)

(d) Containing more than 35 per cent. of proof spirit, for each 1 per cent. of proof spirit over 35 per cent. up to and including 40 per cent. Additional.....................per gallon

6d.

3d.

3(e)

(e) Containing more than 40 per cent. of proof spirit...per gallon

14s.

10s. 3d.

\n```\n\n† Six reputed quarts, twelve reputed pints, or twenty-four reputed half-pints to be charged as one gallon.","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":true,"description":"This Act alters the scope of the existing tariff regime by creating a carve‑out: listed dutiable goods from British South African Colonies/Protectorates included in the South African Customs Union are charged the Schedule rates instead of the general Customs Tariff 1902 rates (s.2–3, Schedule). It therefore narrows the uniform application of the 1902 tariff for that class of imports and adds origin‑based preferential treatment and associated proof/classification requirements."},"complexity_factors":["Detailed, itemised Schedule with many entries and mixed measurement units and bases (specific per lb/cwt/cental, ad valorem) (Schedule).","Cross-reference to the Customs Tariff 1902 for baseline rates and an exception where goods are free under that Act (s.2).","Different calculation rules embedded (e.g. 'rates imposed by the Customs Tariff 1902 less 25%', and 'rates equal to rates of Excise... increased by 2½ per cent') (Schedule).","Temporal operation and entry-for-home-consumption timing rule determining when the new rates apply (s.2–3).","Need for origin verification (produce or manufacture in specified Colonies/Protectorates) to claim preference — creates administrative compliance and evidentiary burden (s.2, Schedule).","Mixture of percent, currency-denominated duties and conditional rules (case spirits rounding rules, 'proof' definition) increases application complexity (Schedule).","No broad delegation of discretion in the text, but many factual determinations (origin, classification, strength of spirits) fall to customs officers."],"plain_english_summary":"This 1906 law creates a list of preferential customs rates for specified goods when imported into Australia from British South African Colonies or Protectorates that belong to the South African Customs Union, replacing the standard 1902 tariff rates for those imports and taking effect 1 October 1906 (ss.2–3, Schedule). Importers pay the adjusted duties to the Crown; Parliament fixed the goods and rates in the Schedule. The ostensible aim is to lower tariffs for those colonies; mechanically this shifts prices and trade incentives, concentrates gains on those exporters, and requires origin proof and tariff classification (Schedule)."},"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":3132},"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The legislation maintains its original narrow scope of establishing preferential customs duties specifically for goods from British South African colonies within the South African Customs Union, with no expansion beyond this limited trade preference purpose."},"complexity_factors":["Detailed tabular Schedule cross-referencing item numbers from the Customs Tariff 1902","Technical measurement units including 'cental' (100 pounds), 'proof gallon', and 'super feet'","Racial labour-based classification system for sugar duties distinguishing 'white' and 'black' labour","Formula-based duty calculation for spirits requiring reference to current excise duty rates","Temporal conditions for application based on importation and customs entry dates"],"plain_english_summary":"This Act grants preferential reductions on import duties for goods produced or manufactured in specified British South African colonies and protectorates—generally a 25% cut from the 1902 Tariff—lowering costs on foods, raw materials, machinery and other listed imports and leaving previously duty-free items unchanged. It changes rates for items like alcohol and tobacco with special rules.\n\nCrucially, the law imposes a racially discriminatory sugar duty: sugar made solely with white labour is charged less than sugar produced using any black labour, penalising non‑white-produced sugar."}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-south-african-preference-1906","history":"/api/acts/customs-tariff-south-african-preference-1906/history","analysis":"/api/acts/customs-tariff-south-african-preference-1906/analysis","conflicts":"/api/acts/customs-tariff-south-african-preference-1906/conflicts","importantCases":"/api/acts/customs-tariff-south-african-preference-1906/important-cases","documents":"/api/acts/customs-tariff-south-african-preference-1906/documents"}}