1Customs Tariff 1902

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.

1. This Act may be cited as the Customs Tariff 1902.

Incorporation.

2. The Customs Act 1901 shall be incorporated and read as one with this Act.

Definitions.

3. In this Act, except where otherwise clearly intended—

“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.

4. The time of the imposition of uniform Duties of Customs is the eighth day of October One thousand nine hundred and one at four o’clock in the afternoon reckoned according to the standard time in force in the State of Victoria and this Act shall be deemed to have come into operation at that time.

Duties of Customs.

5. The Duties of Customs specified in the Schedule are hereby imposed according to the Schedule, as from the time of the imposition of uniform Duties of Customs or such other later dates as are mentioned in the Schedule in regard to any particular items, and such duties shall be deemed to have been imposed at such time and dates, 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 imported into Australia after the time when such duties are deemed to have been imposed, or before such time if not entered for home consumption until after such imposition.

Validation of collections under Tariff proposals.

6. All Duties of Customs collected pursuant to any Tariff or Tariff alteration shall be deemed to have been lawfully imposed and collected, and no additional duty shall be payable on any goods on which duty was so collected, merely by reason that the rate at which the duty was so collected is less than the rate of duty specified in this Act, and no duty shall be payable in respect of goods delivered for home consumption free of duty pursuant to any Tariff or Tariff alteration.

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.