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Commonwealth act
This Act has been repealed and is no longer in force. It is retained for historical reference.
This law gives New Zealand goods preferential, generally lower customs duties when imported into Australia, replacing older preference acts. It sets a 50% local-value origin test, requires direct shipment (or proof of intended Australian destination if transhipped), and creates specific exemptions and duty-free entries for certain items while excluding others. It affects New Zealand exporters and Australian importers by strengthening bilateral trade access and altering competitive duties compared with other countries.
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Direct links to the current provisions in Customs Tariff (New Zealand Preference) 1933.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
CUSTOMS TARIFF (NEW ZEALAND PREFERENCE).
No. 26 of 1933.
An Act relating to Preferential Duties of Customs on Goods the Produce or Manufacture of the Dominion of New Zealand and for other purposes.
[Assented to 24th November, 1933.]
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.
Commencement.
Repeal.
The Customs Tariff (New Zealand Preference) 1922;
The Customs Tariff (New Zealand Preference) 1922 (No. 2);
The Customs Tariff (New Zealand Preference) 1926; and
The Customs Tariff (New Zealand Preference) 1928.
Definitions.
“Proclamation” means a Proclamation by the Governor-General, acting with the advice of the Federal Executive Council, published in the Gazette; and
“the British Preferential Tariff” means the British Preferential Tariff in force in the Commonwealth of Australia on the date on which any goods in relation to which the expression is used are entered for home consumption.
Rates of duty on Imports from the Dominion of New Zealand.
5.—(1.) From and after a time and date to be fixed by Proclamation, there shall be payable on the importation into Australia of the undermentioned goods (being the produce or manufacture of the Dominion of New Zealand), 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 all goods specified in the Schedule to this Act in the column headed “Tariff Item”—duties at the rates indicated in that Schedule in the column headed “Tariff Rates on Goods the Produce or Manufacture of New Zealand”, and
(b) on all goods other than those provided for in the last preceding paragraph—duties at the rates in force under the British Preferential Tariff.
(2.) The duties imposed by this section on the goods specified therein shall be in lieu of the duties payable upon those goods under the Customs Tariff (New Zealand Preference) 1922, as amended by the Customs Tariff (New Zealand Preference) 1922 (No. 2), the Customs Tariff (New Zealand Preference) 1926 and the Customs Tariff (New Zealand Preference) 1928.
Rates of duty on goods re-exported from New Zealand.
(a) which are imported into Australia from New Zealand, and
(b) upon which, if they had been imported into Australia direct from the country of origin there would have been payable duties of Customs at the rates in force under the British Preferential Tariff,
shall be payable at the rates of duty in force under the British Preferential Tariff.
Exemption from duty of publicity films.
Exemption from duty of cocoa beans the produce of Western Samoa.
Exemption of goods from primage duty.
Goods from Cook Islands.
Conditions of preference.
Time of imposition of duties.
THE SCHEDULE.
<table cellspacing="0" cellpadding="0" style="width:100%; margin-bottom:0pt; border-collapse:collapse"><tbody><tr style="height:55.95pt"><td style="width:6.36%; height:55.95pt; writing-mode:tb-rl; 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"><div style="height:55.95pt; writing-mode:tb-rl"><p style="margin-bottom:0pt; line-height:normal"><span style="font-family:'Times New Roman', serif">Consecutive No.</span></p></div></td><td colspan="2" style="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:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal"><span style="font-family:'Times New Roman', serif">Tariff Item.</span></p></td><td style="width:19.54%; 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:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal"><span style="font-family:'Times New Roman', serif">Tariff Rates on Goods the Produce or Manufacture of New Zealand.</span></p></td></tr><tr style="height:7.1pt"><td rowspan="2" style="width:6.36%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-top:6pt; margin-bottom:0pt; text-align:center; line-height:normal"><span style="font-family:'Times New Roman', serif; font-variant:small-caps">1</span></p></td><td style="width:11.88%; border-top:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:6pt; margin-bottom:0pt; text-align:justify; line-height:normal"><span style="height:0pt; margin-top:-6pt; text-align:left; display:block; position:relative; z-index:0"><img src="image.001.png" width="8" height="27" alt="" style="margin-top:7.18pt; margin-left:27.58pt; position:absolute"></span><span style="font-family:'Times New Roman', serif">Ex 12</span></p></td><td rowspan="2" style="width:62.22%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-top:6pt; margin-bottom:0pt; text-align:justify; line-height:normal"><span style="font-family:'Times New Roman', serif">Wine, New Zealand, containing not more than 40 per cent. of proof spirit, viz.:—</span></p></td><td rowspan="2" style="width:19.54%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top"><p style="margin-top:6pt; margin-bottom:0pt; text-align:justify; line-height:normal"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:7.05pt"><td style="width:11.88%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal"><span style="font-family:'Times New Roman', serif">Ex 13</span></p></td></tr><tr style="height:2.15pt"><td style="width:6.36%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:11.88%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:62.22%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-left:50.4pt; margin-bottom:0pt; text-indent:-28.8pt; text-align:justify; line-height:normal"><span style="font-family:'Times New Roman', serif">(1) Sparkling, all kinds: per gallon or for six reputed quart bottles, or the reputed equivalent in bottles of a larger or smaller reputed capacity</span><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:19.54%; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:bottom"><p style="margin-bottom:0pt; text-align:justify; line-height:normal"><span style="font-family:'Times New Roman', serif">10s.</span></p></td></tr><tr style="height:2.15pt"><td style="width:6.36%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:11.88%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:62.22%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-left:50.4pt; margin-bottom:0pt; text-indent:-28.8pt; text-align:justify; line-height:normal"><span style="font-family:'Times New Roman', serif">(2) Other kinds: per gallon or for six reputed quart bottles, or the reputed equivalent in bottles of a larger or smaller reputed capacity</span><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:19.54%; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:bottom"><p style="margin-bottom:0pt; text-align:justify; line-height:normal"><span style="font-family:'Times New Roman', serif">4s.</span></p></td></tr><tr style="height:2.15pt"><td style="width:6.36%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-top:6pt; margin-bottom:0pt; text-align:center; line-height:normal"><span style="font-family:'Times New Roman', serif">2</span></p></td><td style="width:11.88%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:6pt; margin-right:7.2pt; margin-bottom:0pt; text-align:center; line-height:normal"><span style="font-family:'Times New Roman', serif">37</span></p></td><td style="width:62.22%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-top:6pt; margin-bottom:0pt; text-align:justify; line-height:normal"><span style="font-family:'Times New Roman', serif">Bacon and Hams, partly or wholly cured</span><span style="width:98.25pt; font-family:'Lucida Console', monospace; display:inline-block">..............</span></p></td><td style="width:19.54%; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:bottom"><p style="margin-top:6pt; margin-bottom:0pt; text-align:justify; line-height:normal"><span style="font-family:'Times New Roman', serif">2d. per lb.</span></p></td></tr><tr style="height:2.15pt"><td style="width:6.36%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal"><span style="font-family:'Times New Roman', serif">3</span></p></td><td style="width:11.88%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal"><span style="font-family:'Times New Roman', serif">Ex 41 (</span><span style="font-family:'Times New Roman', serif; font-variant:small-caps">a</span><span style="font-family:'Times New Roman', serif">)</span></p></td><td style="width:62.22%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal"><span style="font-family:'Times New Roman', serif">Cheese, viz.:—</span></p></td><td style="width:19.54%; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:bottom"><p style="margin-bottom:0pt; text-align:justify; line-height:normal"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:2.15pt"><td style="width:6.36%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:11.88%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:62.22%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-left:14.4pt; margin-bottom:0pt; text-align:justify; line-height:normal"><span style="font-family:'Times New Roman', serif">(1) Stilton</span><span style="width:216.78pt; font-family:'Lucida Console', monospace; display:inline-block">................................</span></p></td><td style="width:19.54%; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:bottom"><p style="margin-bottom:0pt; text-align:justify; line-height:normal"><span style="font-family:'Times New Roman', serif">Free</span></p></td></tr><tr style="height:2.15pt"><td style="width:6.36%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:11.88%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:62.22%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-left:14.4pt; margin-bottom:0pt; text-align:justify; line-height:normal"><span style="font-family:'Times New Roman', serif">(2) Other kinds</span><span style="width:194.49pt; font-family:'Lucida Console', monospace; display:inline-block">.............................</span></p></td><td style="width:19.54%; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:bottom"><p style="margin-bottom:0pt; text-align:justify; line-height:normal"><span style="font-family:'Times New Roman', serif">6d. per</span><
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