1Customs Tariff (Canadian Preference) 1934

CUSTOMS TARIFF (CANADIAN PREFERENCE).

No. 5 of 1934.

An Act relating to Preferential Duties of Customs on Goods, the Produce or Manufacture of the Dominion of Canada.

[Assented to 12th July, 1934.]

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 (Canadian Preference) 1934

Incorporation.

2. The Customs Act 1901–1930 shall be incorporated and read as one with this Act.

Imposition of duty on imports from Canada.

3. Notwithstanding anything to the contrary contained in the Customs Tariffs 1933, there shall be imposed on the importation into Australia of the undermentioned goods (being the produce or manufacture of the Dominion of Canada), when—

(i) those goods have been shipped from that Dominion to Australia and have not been transhipped; or

(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;

Duties of Customs as follows:—

(a) On the goods specified in the column headed “Tariff Item” in the Schedule hereto Duties of Customs at the rates respectively specified in the column headed “Tariff on goods the produce or manufacture of Canada” in the Schedule hereto;

(b) On such goods as are specified in Schedule b to the Trade Agreement between Canada and Australia a copy of which is set forth in the Schedule to the Customs Tariff (Canadian Preference) 1931 and as are, by that Act, dutiable at the rates specified in the General Tariff, Duties of Customs at the rates in force under the General Tariff on the dates on which the goods are respectively entered for home consumption; and

(c) On all goods other than those covered by paragraphs (a) and (b), Duties of Customs at the rates in force under the British Preferential Tariff on the dates on which the goods are respectively entered for home consumption.

Time of Imposition of duties.

4. The Duties of Customs 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 duties which are imported on or after the eighth day of December, One thousand nine hundred and thirty-three, or which, having been imported before that date, are entered for home consumption on or after that date.

Duties to be in lieu of those under Customs Tariff (Canadian Preference) 1931.