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Commonwealth act
This Act has been repealed and is no longer in force. It is retained for historical reference.
Australia’s first national customs tariff establishes import duties on a wide range of goods brought into the Commonwealth, using schedules that set fixed or ad valorem rates, special measurements and packaging rules, timed rate changes, and a column of specific exemptions. It validates duties previously charged under temporary measures and operates alongside the Customs Act 1901 to govern how import taxes are collected and who is affected.
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Direct links to the current provisions in Customs Tariff 1902.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
CUSTOMS TARIFF.
No. 14 of 1902.
An Act relating to Duties of Customs.
[Assented to 16th September, 1902.]
BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—
Short title.
Incorporation.
Definitions.
“Tariff” means the Tariff proposed in the Parliament on the eighth day of October One thousand nine hundred and one.
“Tariff alteration” means any alteration of the Tariff since proposed in the Parliament.
Time of imposition of uniform duties.
Duties of Customs.
Validation of collections under Tariff proposals.
THE SCHEDULE.
THE CUSTOMS TARIFF.
All goods to be free if not included among dutiable goods.
All imitations to be dutiable at the rate chargeable on the goods they imitate, unless such rate is less than the rate which would otherwise be chargeable on the imitations.
“Proof” or “Proof Spirit” means 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.E.I.” means “not elsewhere included.”
“Departmental By-law” means By-law made by the Minister, and published in the Gazette.
“Proclamation” means proclamation by the Governor-General published in the Gazette.
IMPORT DUTIES.
<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><tbody><tr style="height:23.95pt"><td style="width:57.64%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-top:6pt; margin-bottom:6pt; text-align:center; font-size:11pt"><span>Dutiable Goods.</span></p></td><td style="width:19.58%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="margin-top:6pt; margin-bottom:6pt; text-align:center; font-size:11pt"><span>Duties.</span></p></td><td style="width:22.78%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top"><p style="margin-top:6pt; margin-bottom:6pt; text-align:center; font-size:11pt"><span>Special Exemptions.</span></p></td></tr><tr style="height:13.15pt"><td colspan="3" style="border-top:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:3pt; margin-bottom:3pt; text-align:center; font-size:11pt"><span style="font-variant:small-caps">Division I</span><span>.—</span><span style="font-variant:small-caps">Stimulants.</span></p></td></tr><tr style="height:25.6pt"><td style="width:57.64%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-left:36pt; text-indent:-36pt; font-size:11pt"><span>1</span><span>. Ale, Porter, and Other Beer, Cider, and Perry, containing not less than 2</span><span> </span><span>% of proof spirit, viz.:—*</span></p></td><td style="width:19.58%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="font-size:11pt"><span></span></p></td><td style="width:22.78%; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top"><p style="font-size:11pt"><span></span></p></td></tr><tr style="height:7.45pt"><td style="width:57.64%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="text-indent:21.6pt; font-size:11pt"><span>(</span><span style="font-variant:small-caps">a</span><span>) </span><span>In bottle</span><span> </span><span></span><span></span><span>per gallon</span></p></td><td style="width:19.58%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="text-align:center; font-size:11pt"><span>1s. 6d.</span></p></td><td style="width:22.78%; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top"><p style="font-size:11pt"><span></span></p></td></tr><tr style="height:8.4pt"><td style="width:57.64%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="text-indent:21.6pt; font-size:11pt"><span>(</span><span style="font-variant:small-caps">b</span><span>) Other</span><span> </span><span>per gallon</span></p></td><td style="width:19.58%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="text-align:center; font-size:11pt"><span>1s.</span></p></td><td style="width:22.78%; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top"><p style="font-size:11pt"><span></span></p></td></tr><tr style="height:7.45pt"><td style="width:57.64%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="font-size:11pt"><span>2</span><span>. Spirits, viz.:—</span></p></td><td style="width:19.58%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="text-align:center; font-size:11pt"><span></span></p></td><td style="width:22.78%; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top"><p style="font-size:11pt"><span></span></p></td></tr><tr style="height:24.7pt"><td style="width:57.64%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-left:43.2pt; text-indent:-21.6pt; font-size:11pt"><span>(</span><span style="font-variant:small-caps">a</span><span>) Spirits, † and spirituous compounds, n.e.i., when not </span><span>exceeding the strength of proof</span><span style="width:23.94pt; text-indent:0pt; display:inline-block"> </span><span></span><span></span><span>per gallon</span></p></td><td style="width:19.58%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:bottom"><p style="text-align:center; font-size:11pt"><span>14s.</span></p></td><td style="width:22.78%; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top"><p style="font-size:11pt"><span></span></p></td></tr><tr style="height:15.85pt"><td style="width:57.64%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-left:43.2pt; text-indent:-21.6pt; font-size:11pt"><span>(</span><span style="font-variant:small-caps">b</span><span>) When </span><span>exceeding the strength of proof</span><span> </span><span style="width:9.61pt; text-indent:0pt; display:inline-block"></span><span style="width:36pt; text-indent:0pt; display:inline-block"></span><span style="width:36pt; text-indent:0pt; display:inline-block"></span><span style="width:36pt; text-indent:0pt; display:inline-block"></span><span></span><span></span><span>per proof gallon</span></p></td><td style="width:19.58%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:bottom"><p style="text-align:center; font-size:11pt"><span>14s.</span></p></td><td style="width:22.78%; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top"><p style="font-size:11pt"><span></span></p></td></tr><tr style="height:7.45pt"><td style="width:57.64%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-left:43.2pt; text-indent:-21.6pt; font-size:11pt"><span>(</span><span style="font-variant:small-caps">c</span><span>) Amylic</span><span> Alcohol and Fusel Oil</span><span> </span><span></span><span>per</span><span> </span><span>gallon</span></p></td><td style="width:19.58%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="text-align:center; font-size:11pt"><span>14s.</span></p></td><td style="width:22.78%; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top"><p style="font-size:11pt"><span></span></p></td></tr><tr style="height:14.8pt"><td style="width:57.64%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-left:43.2pt; text-indent:-21.6pt; font-size:11pt"><span>(</span><span style="font-variant:small-caps">d</span><span>) Collodion </span><span></span><span></span><span></span><span>per gallon</span></p></td><td style="width:19.58%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="text-align:center; font-size:11pt"><span>3s.</span></p></td><td style="width:22.78%; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top"><p style="font-size:11pt"><span></span></p></td></tr><tr style="height:41.35pt"><td style="width:57.64%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-left:43.2pt; text-indent:-21.6pt; font-size:11pt"><span>(</span><span style="font-variant:small-caps">e</span><span>) Methylated </span><span></span><span></span><span></span><span>per gallon</span></p></td><td style="width:19.58%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="margin-left:7.2pt; text-indent:-7.2pt; font-size:11pt"><span>3s.; and on and after 18th April, 1902, 1s.</span></p></td><td style="width:22.78%; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top"><p style="font-size:11pt"><span></span></p></td></tr><tr style="height:13.75pt"><td style="width:57.64%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-left:43.2pt; text-indent:-21.6pt; font-size:11pt"><span>(</span><span style="font-variant:small-caps">f</span><span>) Perfumed and Bay Rum per gallon</span></p></td><td style="width:19.58%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="text-align:center; font-size:11pt"><span>25s</span><span>.</span></p></td><td style="width:22.78%; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top"><p style="font-size:11pt"><span></span></p></td></tr><tr style="height:50.35pt"><td style="width:57.64%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-left:28.8pt; text-indent:-21.6pt; font-size:11pt"><span>Bitters, Essences, Fluid Extracts, Sarsaparilla, Ginger Wine (on and after 14th August, 1902), Tinctures, Medicines, Infusions, and Toilet Preparations, containing—</span></p></td><td style="width:19.58%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="text-align:center; font-size:11pt"><span></span></p></td><td style="width:22.78%; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top"><p style="font-size:11pt"><span></span></p></td></tr><tr style="height:15.1pt"><td style="width:57.64%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-left:43.2pt; text-indent:-21.6pt; font-size:11pt"><span>(</span><span style="font-variant:small-caps">g</span><span>) Not more th</span><span>an 25 per cent, of proof </span><span>spirit</span><span> </span><span>per gallon</span></p></td><td style="width:19.58%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:bottom"><p style="text-align:center; font-size:11pt"><span>3s. 6d.</span></p></td><td style="width:22.78%; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top"><p style="font-size:11pt"><span></span></p></td></tr><tr style="height:16.55pt"><td style="width:57.64%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-left:43.2pt; text-indent:-21.6pt; font-size:11pt"><span>(</span><span style="font-variant:small-caps">h</span><span>) Not </span><span>more than 50 per cent, of proof</span><span> spirit</span><span> </span><span>per gallon</span></p></td><td style="width:19.58%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:bottom"><p style="text-align:center; font-size:11pt"><span>7s.</span></p></td><td style="width:22.78%; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top"><p style="font-size:11pt"><span></span></p></td></tr><tr style="height:16.3pt"><td style="width:57.64%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-left:43.2pt; text-indent:-21.6pt; font-size:11pt"><span>(</span><span style="font-variant:small-caps">i</span><span>) Not </span><span>more than 75 per cent, of proof</span><span> </span><span>s</span><span>pirit</span><span> </span><span></span><span>per gallon</span></p></td><td style="width:19.58%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:bottom"><p style="text-align:center; font-size:11pt"><span>10s. 6d.</span></p></td><td style="width:22.78%; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top"><p style="font-size:11pt"><span></span></p></td></tr><tr style="height:27.85pt"><td style="width:57.64%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-left:43.2pt; text-indent:-21.6pt; font-size:11pt"><span>(</span><span style="font-variant:small-caps">j</span><span>) If containing more than 75 per cent,
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