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Customs Tariff 1921

Authoritative Version
Act No. 25 of 1921 as made
An Act relating to Duties of Customs.
Date of Assent 16 Dec 1921
Date of repeal 04 Dec 1933
Repealed by Customs Tariff 1933

 

CUSTOMS TARIFF.

 

No. 25 of 1921.

An Act relating to Duties of Customs.

[Assented to l6th December, 1921.]

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 1921.

Incorporation.

2.  The Customs Act 1901–1920 shall be incorporated and read as one with this Act.

Definitions.

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

“the Tariff” means the Customs Tariff proposed in the Parliament on the twenty-fourth day of March One thousand nine hundred and twenty;

“Tariff alteration” means any alteration of the Tariff since proposed in the Parliament;

“the Tariff Board” means the Tariff Board appointed in pursuance of the Tariff Board Act 1921.

Headings of Divisions not to affect interpretation.

4.  The headings of the respective Divisions in the Schedule are used solely for convenience of classification, and shall not in any way affect the interpretation of the Tariff.

Time of imposition of Duties.

5.  The time of the imposition of the Duties of Customs imposed by this Act is the twenty-fifth day of March One thousand nine hundred and twenty at nine o’clock in the forenoon, reckoned according to the standard time in the State of Victoria and this Act shall be deemed to have come into operation at that time.


 

Imposition of Duties.

6.  The duties of Customs specified in the Schedule are hereby imposed in accordance with the Schedule as from the time of the imposition of such duties or such 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 time.

Validation of Collections under Tariff proposals.

7.  All duties of Customs collected pursuant to the Tariff or any Tariff alteration shall be deemed to have been lawfully imposed and collected.

Application of British Preferential Tariff to United Kingdom.

8.  The rates of duty set out in the Schedule in the column headed “British Preferential Tariff” shall apply to goods the produce or manufacture of the United Kingdom, subject to the condition that the goods have been shipped in the United Kingdom to Australia, and have not been transhipped, or, if transhipped, then only if it is proved to the satisfaction of the Collector that the intended destination of the goods, when originally shipped from the United Kingdom, was Australia.

Power to apply British Preferential Tariff or Intermediate Tariff to British Dominions or foreign countries.

9.—(1.)   Subject to this section, the provisions of the British Preferential Tariff may be applied wholly or in part to any part of the British Dominions, and the provisions of the Intermediate Tariff may be applied wholly or in part to any part of the British Dominions or to any foreign country.

(2.)  The application of the British Preferential Tariff or the Intermediate Tariff in pursuance of the last preceding sub-section shall be by means of a proclamation which shall specify the extent to which and the time from which the Tariff shall apply, and thereafter, so long as the proclamation remains in force, the British Preferential Tariff or the Intermediate Tariff, as the case may be, shall apply, in accordance with the tenor of, and to the extent specified in, the proclamation, to goods the produce or manufacture of that part of the British Dominions or of that foreign country which are shipped in that part or country, as the case may be, to Australia, and have not been transhipped, or, if transhipped, then only if it is proved to the satisfaction of the Collector that the intended destination of the goods, when originally shipped from that part or country, as the case may be, was Australia.

(3.)  A proclamation shall not be issued under the last preceding sub-section until—

(a) the Minister has referred to the Tariff Board the question whether, having regard to the reciprocal benefits which have been or will be granted to Australia by that part of the British Dominions or that foreign country, as the case may be, it is desirable in the interests of the Commonwealth that the British Preferential Tariff


 

or the Intermediate Tariff should apply to the part or foreign country, as the case may be, and if so the extent to which it should so apply, and the Tariff Board has reported thereon; and

(b) each House of the Parliament has by resolution agreed that the application is, to the extent specified in the resolution, desirable in the interests of the Commonwealth,

nor except in accordance with the resolution of each House of the Parliament.

(4.)  A proclamation issued in pursuance of the preceding provisions of this section shall not be revoked or varied unless—

(a) the Minister has referred to the Tariff Board the question whether it is desirable in the interests of the Commonwealth that the British Preferential Tariff or the Intermediate Tariff, as the case may be, should cease to apply to that part of the British Dominions or that foreign country, or whether its application should be varied, and the Tariff Board has reported thereon; and

(b) each House of the Parliament has by resolution agreed that it is desirable that the Tariff should cease to apply, or that its application should be varied to the extent specified in the resolution,

nor shall any such proclamation be varied except in accordance with the resolution of each House of the Parliament.

(5.)  Upon the revocation of a proclamation issued in pursuance of this section, the British Preferential Tariff or the Intermediate Tariff, as the case may be, shall cease to apply to the part of the British Dominions or the foreign country, as the case may be.

(6.)  Upon the variation of a proclamation issued in pursuance of this section, the proclamation as varied shall, from the date of the variation, have full force and effect as if it had in the first place been issued as so varied.

Application of General Tariff

10.   The rates of duty set out in the Schedule in the column headed “General Tariff” shall, subject to this Act, apply to all goods to which the rates set out in either of the columns headed “British Preferential Tariff” or “Intermediate Tariff” do not apply.

Deferred duties.

11.—(1.) If the Tariff Board certifies to the Minister that any goods in the Schedule, upon which a deferred duty is imposed, will not be made or produced in Australia in reasonable quantities and of satisfactory quality on or immediately after the date specified in the Schedule for the collection of the duty, the Minister may, by notice published in the Gazette, defer the duty from time to time until the date specified by the Tariff Board as being the date by which in its opinion the goods will be made or produced in Australia in reasonable quantities and of satisfactory quality.

(2.)  In this section “deferred duty” means a duty provided in the Schedule to operate on and after a date subsequent to the date of assent to this Act.


 

Repeal of Acts.

12. (1.)  The undermentioned Acts are hereby repealed, as from the time when this Act is deemed to have come into operation, namely:—

Customs Tariff 1908 (No. 7 of 1908).

Customs Tariff Amendment 1908 (No. 13 of 1908).

Customs Tariff 1910 (No. 39 of 1910).

Customs Tariff 1911 (No. 19 of 1911).

(2.)  The Customs Tariff Validation Act 1917 (No. 6 of 1917) and the Customs Tariff Validation Act 1919 (No. 17 of 1919) shall cease, as from the time when this Act is deemed to have come into operation, to apply to the demanding and collection of duties of Customs pursuant to any Tariff proposals other than the proposals relating to the Tariff on goods imported from, and the produce or manufacture of, the Union of South Africa.

Cessation of operation of certain Tariff proposals.

13.   The undermentioned Tariff proposals shall be deemed to have ceased to have effect as from the time when this Act is deemed to have come into operation, namely:—

The Tariff proposals proposed in the House of Representatives on the following dates, namely:—

3rd December, 1914—(Relating to the Tariff on goods other than those imported from, and the produce or manufacture of, the Union of South Africa);

12th December, 1914;

9th June, 1915;

12th November, 1915;

10th August, 1917;

26th September, 1917; and

25th September, 1918—(Relating to the Tariff on goods other than those imported from, and the produce or manufacture of, the Union of South Africa.)

Validation of collection of certain higher duties.

14.   Notwithstanding anything contained in this Act, where the duty which would be payable on any goods under any Act repealed by sub-section (1.) of section twelve of this Act or under the Tariff proposals specified in section thirteen of this Act is higher than the duty payable on the goods under this Act, such higher duty, or, if more than one, the highest duty, shall be charged, collected and paid to the use of the King for the purposes of the Commonwealth, on all such goods entered for home consumption prior to the date of assent to this Act, and no refund shall be given of any duty paid or. deposited at such higher or highest rate, as the case may be:

Provided that no higher duty than that set out in the Schedule shall, in pursuance of this section, be charged on any goods, entered for home consumption prior to the date of assent to this Act, on which, with the consent of the Minister, a duty lower than the higher or highest duty authorized by this section was paid or deposited at the time of such entry.


 

Saving of South African Preference.

15.   This Act shall not affect the provisions of the Customs Tariff (South African Preference) 1906 (No. 17 of 1906), the Tariff proposals proposed in the House of Representatives on the following dates, namely:—

3rd December, 1914—(Relating to the Tariff on goods imported from, and the produce or manufacture of, the Union of South Africa); and

25th September, 1918—(Relating to the Tariff on goods imported from, and the produce or manufacture of, the Union of South Africa),

and the duties imposed by that Act. and those proposals shall continue to be collected in accordance with that Act and those proposals:

Provided that no higher duty shall be payable under that Act or those proposals on any goods than the duty under the General Tariff in this Act:

Provided further that no duty shall be payable under that Act or those proposals on any goods which under the General Tariff in this Act are free of or exempt from duty.

 

THE SCHEDULE.

 

THE CUSTOMS TARIFF.

(1)  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.

(2)  “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 0·91976 as compared with that of distilled water at the same temperature.

(3)  The term “Iron” includes Steel.

(4)  “Wool” or “Woollen” includes all manufactures of wool or hair or combinations thereof.

(5)  “N.E.I.” means “not elsewhere included.”

(6)  “Departmental By-law” means By-law made by the Minister, and published in the Gazette.

(7)  Unless the Tariff otherwise provides or the Minister otherwise directs, any article composed of two or more materials shall be deemed for the purpose of classification to be composed wholly of the material of chief value in the article, provided that when the respective materials are of equal value the article shall be deemed for the aforesaid purpose to be composed wholly of the material that would make the article liable to the higher or highest rate of duty.

(8)  Whenever any goods are composed of two or more separate parts any part though imported by itself shall, if so directed by the Minister, be dealt with under the item applicable to the complete goods.

(9)  “Non-spirituous” means free from spirit or containing not more than two per cent of proof spirit.

(10) “Spirituous” means containing more than two per cent of proof spirit.


 

IMPORT DUTIES.

Tariff Items.

British Preferential Tariff.

Intermediate Tariff.

General Tariff.

DIVISION I.—ALE, SPIRITS, AND BEVERAGES.

1. Ale and other Beer, Porter, Cider and Perry, spirituous:—

 

 

 

(a) In bulk----------------------------------------------------- per gallon

2s.

2s. 3d.

2s. 6d.

And on and after 17th September, 1920

 

 

 

per gallon

2s. 6d.

2s. 9d.

3s.; and on and after 14th October, 1921, 4s.

(b) In bottle*-------------------------------------------------- per gallon

2s. 6d.

2s. 9d.

3s.

And on and after 17th September, 1920

 

 

 

per gallon

3s.

3s. 3d.

3s. 6d.; and on and after 14th October, 1921, 6s.

* Six reputed quarts or twelve reputed pints or twenty-four reputed half-pints to be charged as one gallon.

2. Ale and other Beer, Porter, Cider and Perry, non-spirituous

 

 

 

ad val.

25 per cent.

30 per cent.

30 per cent.

3. Spirits;† and spirituous liquors, n.e.i.:—

 

 

 

† Spirits in cases of two gallons and under, to he 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, provided that small bottles or vials of liquor intended for samples or other special purposes only may he entered at actual measurement.

(a) Brandy—

 

 

 

(1) When not exceeding the strength of proof

 

 

 

per gallon

27s.

27s.

28s.

And on and after 17th September, 1920

 

 

 

per gallon

30s.

30s.

31s.

(2) When exceeding the strength of proof

 

 

 

per proof gallon

27s.

27s.

28s.

And on and after 17th September, 1920

 

 

 

per proof gallon

30s.

30s.

31s.

(b) Whisky, including Liqueur Whisky—

 

 

 

(1) When not exceeding the strength of proof

 

 

 

per gallon

27s.

29s.

30s.

And on and after 17th September, 1920

 

 

 

per gallon

30s.

32s.

33s.

(2) When exceeding the strength of proof

 

 

 

per proof gallon

27s.

29s.

30s.

And on and after 17th September, 1920

 

 

 

per proof gallon

30s.

32s.

33s.

(c) Gin, Liqueurs, and Bitters—

 

 

 

(1) When not exceeding the strength of proof

 

 

 

per gallon

27s.

28s.

29s.

And on and after 17th September, 1920

 

 

 

per gallon

30s.

31s.

32s.

(2) When exceeding the strength of proof

 

 

 

per proof gallon

27s.

28s.

29s.

And on and after 17th September, 1920

 

 

 

per proof gallon

30s.

31s.

32s.

And on and after 14th May, 1921

 

 

 

(c) (1) Gin, distilled wholly from barley malt, grain, grape wine or fruit, and certified in the prescribed form by the competent Government official in the country of production to be Gin, distilled wholly from barley malt, grain, grape wine or fruit; Liqueurs and Bitters—

 

 

 

(a) When not exceeding the strength of proof

 

 

 

per gallon

30s.

31s.

32s.


 

Import Dutiescontinued.

Tariff Items.

British Preferential Tariff.

Intermediate Tariff.

General Tariff.

Division I.—Ale, Spirits, and Beveragescontinued.

3. Spirits, &c.—continued.

 

 

 

(c) (1) Gin—continued.

 

 

 

(b) When exceeding the strength of proof

 

 

 

per proof gallon

30s.

31s.

32s.

(c) (2) Gin, n.e.i.—

 

 

 

(a) When not exceeding the strength of proof

 

 

 

per gallon

31s.

32s.

33s.

(b) When exceeding the strength of proof

 

 

 

per proof gallon

31s.

32s.

33s.

(d) Rum, pure, distilled wholly from sugar, sugar syrup, molasses, or the refuse of sugar cane, by a pot-still or similar process at a strength not exceeding 45 per cent. over proof and certified in the prescribed form by the competent Government official in the country of production to be pure Rum distilled wholly from sugar, sugar syrup, molasses, or the refuse of sugar cane, under the conditions specified—

 

 

 

(1) When not exceeding the strength of proof

 

 

 

per gallon

27s.

28s.

28s.

And on and after 17th September, 1920

 

 

 

per gallon

30s.

31s.

31s.

(2) When exceeding the strength of proof

 

 

 

per proof gallon

27s.

28s.

28s.

And on and after 17th September, 1920

 

 

 

per proof gallon

30s.

31s.

31s.

(e) Blended Rum, distilled wholly from sugar, sugar syrup, molasses, or the refuse of sugar cane, containing not less than 25 per cent. of pure spirit which has been separately distilled from sugar, sugar syrup, molasses, or the refuse of sugar cane, by a pot-still or similar process at a strength not exceeding 45 per cent. over proof and certified in the prescribed form by the competent Government official in the country of production to be Rum distilled wholly from sugar, sugar syrup, molasses, or the refuse of sugar cane, under the conditions specified and so blended—

 

 

 

(1) When not exceeding the strength of proof

 

 

 

per gallon

28s.

29s.

29s.

And on and after 17th September, 1920

 

 

 

per gallon

31s.

32s.

32s.

(2) When exceeding the strength of proof

 

 

 

per proof gallon

28s.

29s.

29s.

And on and after 17th September, 1920

 

 

 

per proof gallon

31s.

32s.

32s.

(f) Spirit of strength not less than 65 per cent. over proof, denatured, or to be denatured prior to delivery:—

 

 

 

(1) The produce of Papua or of any island or territory belonging to or administered under mandate by the Commonwealth, may, subject to conditions as prescribed by Departmental By-laws, be delivered for use as motor fuel on payment of duty at 1d. per gallon.

 

 

 


 

Import Dutiescontinued.

Tariff Items.

British Preferential Tariff.

Intermediate Tariff.

General Tariff.

Division I.—Ale, Spirits, and Beveragescontinued.

3. Spirits, &c.—continued.

 

 

 

(f) Spirit of strength, &c.—continued.

 

 

 

(2) N.E.I., as prescribed by Departmental By-laws--- per gallon

1s.

1s.

1s.

(g) Other—

 

 

 

(1) When not exceeding the strength of proof

 

 

 

per gallon

40s.

40s.

40s.

And on and after 17th September, 1920

 

 

 

per gallon

43s.

43s.

43s.

(2) When exceeding the strength of proof

 

 

 

per proof gallon

40s.

40s.

40s.

And on and after 17th September, 1920

 

 

 

per proof gallon

43s.

43s.

43s.

4. Amylic Alcohol and Fusel Oil------------------------------------- per gallon

27s.

28s.

28s.

And on and after 17th September, 1920

 

 

 

per gallon

30s.

31s.

31s.

5. Collodion------------------------------------------------------------- per gallon

5s.

6s. 6d.

7s. 6d.

6. Wood Naphtha, Methyl Alcohol, and Acetone------------------ per gallon

1s.

1s. 6d.

1s. 6d.

And on and after 8th July, 1921

 

 

 

(a) Wood Naphtha and Methyl Alcohol---------------------- per gallon

2s.

2s. 6d.

3s.

(b) Acetone----------------------------------------------------------- ad val.

30 per cent.

35 per cent.

40 per cent.

7. Bay Rum-------------------------------------------------------------- per gallon

30s.

32s. 6d.

35s.

And on and after 17th September, 1920

 

 

 

per gallon

33s.

35s. 6d.

38s.

8. Perfumed Spirits----------------------------------------------------- per gallon

35s.

37s. 6d.

40s.

or ad val.

35 per cent.

40 per cent.

45 per cent.

whichever rate returns the higher duty

 

 

 

And on and after 17th September, 1920

 

 

 

per gallon

38s.

40s. 6d.

43s.

or ad val.

35 per cent.

40 per cent.

45 per cent.

whichever rate returns the higher duty

 

 

 

And on and after 14th May, 1921

 

 

 

per gallon

40s.

45s.

50s.

or ad val.

20 per cent.

25 per cent.

30 per cent.

whichever rate returns the higher duty

 

 

 

And on and after 14th October, 1921

 

 

 

per gallon

40s.

45s.

50s.

and ad val.

20 per cent.

25 per cent.

30 per cent.

9. Spirituous Preparations, viz.:—Essences, Fruit Ethers Aromas and Flavours, Fluid Extracts, Sarsaparilla, Tinctures, Medicines, Infusions, Toilet Preparations, Limejuice and other Fruit Juices and Fruit Syrups, containing—

 

 

 

(a) Not more than 25 per cent. of proof spirit----------------- per gallon

6s. 9d.

7s.

7s.

And on and after 17th September, 1920

 

 

 

per gallon

7s. 6d.

7s. 9d.

7s. 9d.

(b) More than 25 per cent., but not more than 50

 

 

 

per cent. of proof spirit--------------------------------- per gallon

13s. 6d.

14s.

14s.

And on and after 17th September, 1920

 

 

 

per gallon

15s.

15s. 6d.

15s. 6d.

(c) More than 50 per cent., but not more than 75 per

 

 

 

cent. of proof spirit-------------------------------------- per gallon

20s. 3d.

21s.

21s.

And on and after 17th September, 1920

 

 

 

per gallon

22s. 6d.

23s. 3d.

23s. 3d.


 

Import Dutiescontinued.

Tariff Items

British Preferential Tariff.

Intermediate Tariff.

General Tariff

Division I.—Ale, Spirits, and Beveragescontinued.

9. Spirituous Preparations—continued.

 

 

 

(d) More than 75 per cent. of proof spirit, but not over

 

 

 

proof----------------------------------------------------- per gallon

27s.

28s.

28s

And on and after 17th September, 1920

 

 

 

per gallon

30s.

31s.

31s.

(e) Over proof-------------------------------------------- per proof gallon

27s.

28s.

28s.

And on and after 17th September, 1920

 

 

 

per proof gallon

30s.

3ls.

31s.

And on and after 14th October, 1921

 

 

 

9. Spirituous Preparations, viz.:—Essences, Fruit Ethers Aromas and Flavours, Fluid Extracts, Sarsaparilla, Tinctures, Infusions, Limejuice and other Fruit Juices and Fruit Syrups, containing—

 

 

 

(a) Not more than 25 per cent. of proof spirit-------------- per gallon

7s. 6d.

7s. 9d.

7s. 9d.

(b) More than 25 per cent., but not more than 50 per cent. of proof spirit     per gallon

15s.

15s. 6d.

15s. 6d.

(c) More than 50 per cent., but not more than 75 per cent. of proof spirit     per gallon

22s. 6d.

23s. 3d.

23s. 3d.

(d) More than 75 per cent. of proof spirit, but not over proof       per gallon

30s.

31s.

31s.

(e) Over proof--------------------------------------------- per proof gallon

30s.

31s.

31s.

10. Ethers and Chloroform, viz.:—

 

 

 

(a) Sulphuric Ether, Anaesthetic Ether n.e.i., Ether Purificatus, and Chloroform, containing not more than 5 per cent. of proof spirit per gallon

6s.

7s. 6d.

8s.

(b) N.E.I., containing not more than 5 per cent. of proof spirit      ad val.

15 per cent.

20 per cent.

25 per cent

(c) Containing more than 5 per cent. of proof spirit

 

 

 

per gallon

27s.

28s.

28s.

And on and after 17th September, 1920

 

 

 

per gallon

30s.

31s.

31s.

(d) Ethyl Chloride, spirituous or non-spirituous

 

 

 

per fluid ounce

1s. 3d.

1s. 9d.

2s.

11. (a) Amyl Acetate and Ethyl Acetate, non-spirituous------------- ad val.

35 per cent.

40 per cent.

45 per cent.

(b) Ethereal Fruit Essences and Artificial Fruit Essences Ethers Aromas and Flavours, non-spirituous, n.e.i.

 

 

 

ad val.

20 per cent.

25 per cent.

30 per cent

12. Wine, Sparkling*--------------------------------------------------- per gallon

25s.

25s.

28s.

* Three magnums, six reputed quarts, twelve reputed pints, or twenty-four reputed half-pints to be charged as one gallon.

13. Wine, Still (including Medicated and Vermouth):—

 

 

 

(a) In bulk-------------------------------------------------------- per gallon

12s. 6d.

12s. 6d.

14s.

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

15s.

15s.

18s.

(c) 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

9d.

9d.

1s.

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

 

 

 

per gallon

27s.

28s.

28s.

And on and after 17th September, 1920

 

 

 

per gallon

30s.

31s.

31s.

† six reputed quarts, twelve reputed pints, or twenty-four reputed half-pints to he charged as one gallon.


 

Import Dutiescontinued.

Tariff Items.

British Preferential Tariff.

Intermediate Tariff.

General Tariff.

Division I.—Ales, Spirits, and Beveragescontinued.

Wine (Grape), unfermented------------------------------------------ per gallon

3s.

3s.

3s.

Wine, n.e.i., including Sake, Ginger, and Prune Wines; and Wines (other than Grape); containing:—

 

 

 

(a) Not more than 25 per cent. of proof spirit------------ per gallon

6s. 6d.

6s. 9d.

6s. 9d.

And on and after 17th September, 1920

 

 

 

per gallon

7s. 6d.

7s. 9d.

7s. 9d.

(b) More than 25 per cent., but not more than 50 per

 

 

 

cent. of proof spirit--------------------------------- per gallon

13s.

13s. 6d.

13s. 6d

And on and after 17th September, 1920

 

 

 

per gallon

15s.

15s. 6d.

15s. 6d.

(c) More than 50 per cent. of proof spirit----------------- per gallon

27s.

28s.

28s.

And on and after 17th September 1920

 

 

 

per gallon

30s.

31s.

31s.

Limejuice and other Fruit Juices n.e.i., and Fruit Syrups, and liquid substitutes therefor, non-spirituous:—

 

 

 

(a) In bulk----------------------------------------------------- per gallon

1s. 3d.

1s. 6d.

1s. 6d.

(b) In bottle---------------------------------------------------- per gallon

2s.

2s. 3d.

2s. 3d.

And on and after 14th October, 1921

 

 

 

(a) In bulk----------------------------------------------------- per gallon

1s. 6d.

1s. 9d.

1s. 9d.

(b) In bottle---------------------------------------------------- per gallon

2s. 6d.

2s. 9d.

2s. 9d.

Table Waters (Aerated or Mineral), and preparations n.e.i. packed for household use for the production thereof; preparations n.e.i. for compounding non-alcoholic beverages        ad val.

25 per cent.

35 per cent.

40 per cent.

DIVISION II.—TOBACCO AND MANUFACTURES THEREOF.

Tobacco, unmanufactured----------------------------------------------- per lb.

4s. 8d.

4s. 8d.

4s. 8d.

And on and after 17th September, 1920

 

 

 

per lb.

5s. 4d.

5s. 4d.

5s. 4d.

Tobacco, unmanufactured, entered to be locally manufactured into Tobacco or Cigarettes—to be paid at the time of removal to the factory:—

 

 

 

(a) Unstemmed----------------------------------------------------- per lb.

2s.

2s.

2s.

(b) Stemmed, or partly stemmed, or in strips------------------- per lb.

2s. 6d.

2s. 6d.

2s. 6d.

Tobacco, cut, n.e.i.--------------------------------------------------------- per lb.

4s. 11d.

4s. 11d.

4s. 11d.

And on and after 17th September. 1920

 

 

 

per lb.

5s. 7d.

5s. 7d.

5s. 7d.

Tobacco, manufactured n.e.i., including the weight of tags, labels, and other attachments------------------------------------------------------------------------ per lb.

4s. 8d.

4s. 8d.

4s. 8d.

And on and after 17th September, 1920

 

 

 

per lb.

5s. 4d.

5s. 4d.

5s. 4d.

Cigarettes, including weight of cards and mouth-pieces contained in inside packages; Fine Cut Tobacco, suitable for the manufacture of Cigarettes------------ per lb.

10s. 6d.

11s.

11s.

And on and after 17th September, 1920

 

 

 

per lb.

11s. 6d.

12s.

12s.

Tobacco, unmanufactured, entered to be locally manufactured into Cigars—to be paid at the time of removal to the factory:—

 

 

 

(a) Unstemmed----------------------------------------------------- per lb.

2s. 6d.

2s. 6d.

2s. 6d.

(b) Stemmed, or partly stemmed, or in strips------------------- per lb.

3s.

3s.

3s.


 

Import Dutiescontinued.

Tariff Items.

British Preferential Tariff.

Intermediate Tariff.

General Tariff.

Division II.—Tobacco and Manufactures thereofcontinued.

24. Cigars, including the weight of bands and ribbons--------------- per lb.

10s.

11s.

11s.

And on and after 17th September, 1920

 

 

 

per lb.

11s.

12s.

12s.; and of and after 14th October, 1921 13s.

25. Snuff-------------------------------------------------------------------- per lb.

6s. 6d.

6s. 6d.

6s. 6d.

26. Tobacco destroyed for manufacture of Sheepwash or other purposes, as prescribed by Departmental By-laws

Free

Free

Free

DIVISION III.—SUGAR.

27. Glucose                                                                                           per cwt.

8s.

8s.

8s.

And on and after 14th May, 1921

 

 

 

per cwt.

12s.

12s.

12s.

28. Sugar, the produce of Sugar-cane----------------------------------- per cwt.

6s.

6s.

6s.

29. Invert Sugar and Invert Syrup, including Brewers’ Priming Sugars per cwt.

6s.

6s.

6s.

30. Sugar, n.e.i.------------------------------------------------------------ per cwt.

10s.

10s.

10s.

31. Golden Syrup and Sugar Syrups, n.e.i.---------------------------- per cwt.

3s.

3s.

3s.

32. Molasses--------------------------------------------------------------------

Free

Free

Free

DIVISION IV.—AGRICULTURAL PRODUCTS AND GROCERIES.

33. Animal Foods, n.e.i.-------------------------------------------------- per cental

2s.

2s.

2s

34. Animals, living (except for stud purposes), viz.:—

 

 

 

(a) Sheep---------------------------------------------------------- per head

2s.

2s.

2s.

(b) Pigs------------------------------------------------------------ per head

5s.

5s.

5s.

(c) Horned Cattle------------------------------------------------- per head

10s.

10s.

10s.

(d) Horses--------------------------------------------------------- per head

10s.

10s.

10s.

And on and after 14th October, 1921

 

 

 

34. Animals, living, viz.:—

 

 

 

(a) Sheep------------------------------------------------------------------------

Free

Free

Free

(b) Pigs--------------------------------------------------------------------------

Free

Free

Free

(c) Horned Cattle---------------------------------------------------------------

Free

Free

Free

(d) Horses----------------------------------------------------------------------

Free

Free

Free

35. Annatto, liquid and solid, in packages over 1.1b. net

Free

Free

Free

36. Arrowroot:—

 

 

 

(a) Packed for household use---------------------------------------- per lb.

1½d.

1½d.

1½d.

(b) N.K.I.--------------------------------------------------------------- per lb.

1d.

1d.

1d.

37. Bacon and Hams, partly or wholly cured----------------------------- per lb.

3d.

4d.

4d.

38. Biscuits-------------------------------------------------------------------- per lb.

1½d.

2d.

2d.

39. Blue, Laundry------------------------------------------------------------ per lb.

2d.

2d.

2d.


 

Import Dutiescontinued.

Tariff Items.

British Preferential Tariff.

Intermediate Tariff.

General Tariff.

Division IV.—Agricultural Products and Groceries.continued.

40. Broom Corn Millet and Rice Straw---------------------------- per cental

4s.

4s.

4s.

And on and after 19th May, 1921

 

 

 

per cental

8s.

8s.

8s.

41. (a) Butter and Cheese------------------------------------------------ per lb.

3d.

3d.

3d.

(b) Butter substitutes as prescribed by Departmental By-laws

 

 

 

                                                                                                      per lb.

3d.

3d.

3d.

42. Candles, Tapers, and Night Lights:—

 

 

 

(a) Wax, wholly or in part------------------------------------------- per lb.

1½d.

2d.

2d.; and on and after 19th May 1921, 2½d.

(b) N.E.I.--------------------------------------------------------------- per lb.

1d.

1½d.

1½d.; and on and after 19th May 1921, 2d.

43. Coffee and Chicory:—

 

 

 

(a) Raw and kiln dried------------------------------------------------ per lb.

3d.

3d.

3d.

(b) Roasted, or ground; in liquid form; or mixed with milk or other substance             per lb.

6d.

6d.

6d.

(c) Substitutes--------------------------------------------------------- per lb.

6d.

6d.

6d.

44. Confectionery, Cocoa and Chocolate, viz.:—

 

 

 

(a) Cocoa Beans, whole or broken, raw; Cocoa shells, raw

Free

Free

Free

(b) (1) Cocoa Beans Shells and Nibs, roasted; Cocoa Mass Paste or Slab, unsweetened----------------------------------------------------------------- per lb.

½d.

¾d.

¾d.

(2) Cocoa Mass Paste or Slab, sweetened--------------------- per lb.

3d.

3½d.

3½d.

or ad val.

30 per cent.

40 per cent.

40 per cent.

whichever rate returns the higher duty

 

 

 

(c) Cocoa Butter and substitutes therefor; Caramel; Caramel Paste and Caramel Butter---------------------------------------------------------------------- per lb.

1½d.

2d.

2d.

(d) Cocoa and Chocolate, for potable use, in powdered or granulated form  per lb.

3d.

4d.

5d.

(e) Confectionery, n.e.i., including Cocoa and Chocolate prepared for edible use, or potable use (not in powdered or granulated form); Bon-bons and mixed packets of Confectionery containing trinkets (gross weights); Sugar Candy; Medicated Confectionery; Cachous; and Crystallized or Candied Fruits  per lb.

3d.

3½d.

3½d.

or ad val.

35 per cent.

45 per cent.

45 per cent.

whichever rate returns the higher duty

 

 

 

(f) Confectionery, ornamental but not edible----------------------- ad val.

25 per cent.

30 per cent.

30 per cent.

45. Copra----------------------------------------------------------------------------

Free

Free

Free

46. Egg albumen, dry------------------------------------------------------- per lb.

2s. 6d.

3s.

3s.

47. Egg contents, being yolk and albumen combined, dry------------- per lb.

1s. 4d.

1s. 8d.

1s. 8d.

48. Egg (not in shell) in liquid form, when imported for use in industries other than those for the preparation of articles of food, and denatured, as prescribed by Departmental By-laws--------------------------------------------------------------------------------

Free

Free

Free


 

Import Dutiescontinued.

Tariff Items.

British Preferential Tariff.

Intermediate Tariff.

General Tariff.

Division IV.—Agricultural Products and Groceriescontinued.

49. Egg yolk, dry------------------------------------------------------------- per lb.

1s.

1s.

1s. 6d.

50. Eggs, in shell -------------------------------------------------------- per dozen

6d.

8d.

9d.

51. Fish, viz.:—

 

 

 

(a) Fish of all kinds caught from or cured dried or preserved by any process on board any Australian registered ship fitted out in and sailing from any port in the Commonwealth, and imported in such ship, or imported in any Australian registered tender working in conjunction with such ship-------------------------

Free

Free

Free

(b) Fresh, smoked or dried (but not salted), or preserved by cold process    per lb.

1d.

1d.

1½d.

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

1d.

1½d.

2½d.

(d) Potted or concentrated, including extracts of, and caviar----- ad val.

25 per cent.

25 per cent.

25 per cent.

(e) N.E.I.-------------------------------------------------------------- per cwt.

5s.

6s.

6s.

(f) Oysters, fresh, in the shell-------------------------------------- per cwt.

2s.

2s.

2s.

52. Fruits, Fresh, viz.:—

 

 

 

(a) Bananas-------------------------------------------------------- per cental

1s. 6d.

2s. 6d.

2s. 6d.

And on and after 19th May, 1921

 

 

 

per lb.

1d.

1d.

1d.

(b) Citrus--------------------------------------------------------------- per lb.

½d.

1d.

1d.

(c) N.E.I., including fresh Lychee nuts-------------------------- per cental

3s.

6s.

6s.

53. Fruits, Dried, viz.:—

 

 

 

(a) Currants, Raisins and other; Ginger preserved (not in liquid); Desiccated Banana, Banana Flour, and Peel candied drained or dried---------- per lb.

3d.

3d.

3d.

And on and after 14th October, 1921

 

 

 

(a) (1) Currants, Raisins and other; Desiccated Banana, Banana Flour, and Peel candied drained or dried

 

 

 

per lb.

3d.

3d.

3d.

(2) Ginger preserved (not in liquid)------------------------- per lb.

4d.

4d.

4d.

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

1d.

1d.

1d.

(c) Prunes—on and after 9th July, 1921------------------------ per lb.

4½d.

4½d.

4½d.

(d) Apples, Pears, Peaches, Nectarines and Apricots, dried or evaporated—

 

 

 

On and after 14th October, 1921 per lb.

4d.

4d.

4d.

54. Fruits and Vegetables, including Ginger n.e.i. (preserved in liquid, or partly preserved, or pulped)—

 

 

 

(a) Quarter-pints and smaller sizes----------------------------- per dozen

9d.

1s.

1s. 3d.

(b) Half-pints and over quarter-pints--------------------------- per dozen

1s. 3d.

1s. 9d.

2s.

(c) Pints and over half-pints------------------------------------- per dozen

2s. 6d.

3s. 6d.

4s.

(d) Quarts and over pints---------------------------------------- per dozen

5s.

7s. 6d.

8s. 6d.

(e) Exceeding a quart--------------------------------------------- per gallon

1s. 9d.

2s. 6d.

3s.

(f) When preserved in spirituous liquid, additional duty to be paid on the liquid          per gallon

27s.

28s.

28s.

And on and after 17th September, 1920

 

 

 

per gallon

30s.

31s.

31s.

(g) Ginger in brine or syrup for the manufacture of Preserved Ginger, as prescribed by Departmental By-laws----------------------------------------------------

Free

Free

Free


 

Import Dutiescontinued.

Tariff Items.

British Preferential Tariff.

Intermediate Tariff.

General Tariff.

Division IV.—Agricultural Products and Groceriescontinued.

55. Infants’ and Invalids’ Foods as prescribed by Departmental By-laws-----

Free

Free

Free

56. Ginger, green------------------------------------------------------------ per lb.

1d.

1d.

1d.

57. Grain and Pulse, not prepared or manufactured, viz.:—

 

 

 

(a) Wheat---------------------------------------------------------- per cental

Free

2s.

2s.

(b) Barley---------------------------------------------------------- per cental

2s.

2s.

2s.

(c) Maize----------------------------------------------------------- per cental

1s. 6d.

2s.; and on and after 14th October, 1921, 2s. 6d.

2s.; and on and after 14th October, 1921, 3s.

(d) N.E.I.---------------------------------------------------------- per cental

1s. 6d.

1s. 6d.

1s. 6d.

58. Grain and Pulse, prepared or manufactured, viz.:—

 

 

 

(a) Bran, Pollard, and Sharps----------------------------------- per cental

1s.

1s.

1s. 3d.

(b) Wheaten Flour------------------------------------------------ per cental

Free

2s. 6d.

2s. 6d.

(c) Corn Flour------------------------------------------------------ per lb.

2d.

2d.

2d.

(d) Semolina, up to and including 19th May, 1921

 

 

 

per lb.

Free

½d.

½d.

(e) N.E.I., including Phosphorized Wheat---------------------- per lb.

½d.

½d.

¾d.

And on and after 20th May, 1921

 

 

 

(e) N.E.I., including Phosphorized Wheat, when not packed for retail sale   per lb.

½d.

½d.

¾d.

59. Hay and Chaff--------------------------------------------------------- per cwt.

1s.

1s.

1s.

60. Herbs dried not medicinal-------------------------------------------- per lb.

4d.

4d.

5d

61. (a) Honey-------------------------------------------------------------- per lb.

1½d.

2d.

2d

(b) Jams, and Jellies, including Calves’ Foot but not Meat Jellies  per lb.

3d.

3d.

3d.

(c) Jelly Crystals and Jelly Powders---------------------------- per lb.

4d.

4d.

5d.

62. Hops-------------------------------------------------------------------- per lb.

6d.

9d.

1s.

63. Isinglass—

 

 

 

(a) Packed for household use------------------------------ ad val.

15 per cent.

20 per cent.

25 per cent.

(b) N.E.I.---------------------------------------------------------------

Free

Free

Free

64. Lard and Lard Oil; and Edible Fats, n.e.i.----------------------- per lb.

1d.

1½d.

2d.

65. Linseed Cake and Oil Cake--------------------------------------- per cental

1s.

1s.

1s. 3d.

66. Linseed for the manufacture of oil and cake and Linseed for cultivation, as prescribed by Departmental By-laws

Free

Free

Free

67. Linseed Meal------------------------------------------------------- per cental

4s.

4s.

4s.

68. Linseed n.e.i.-------------------------------------------------------- per cental

2s.

2s.

2s. 6d.

69. Liquorice—

 

 

 

(a) Root in its natural state or decorticated

Free

Free

Free

(b) Crude; Crude Paste; and Block Juice--------------------- per lb.

1d.

1d.

1d.

(c) N.E.I.—

 

 

 

(1) When the Home Consumption value, including the inside packages, exceeds 1s. per lb.---------------------------------------------------- ad val.

25 per cent.

30 per cent.

35 per cent.

(2) Otherwise-------------------------------------------------- per lb.

2½d.

3d.

3½d.


 

Import Dutiescontinued.

Tariff Items.

British Preferential Tariff.

Intermediate Tariff.

General Tariff.

Division IV.—Agricultural Products and Groceriescontinued.

70. Macaroni and Vermicelli------------------------------------------ per lb.

1d.

1½d.

2d.

And on and after 20th May, 1921

 

 

 

per lb.

1d.

2d.

3d.

71. Malt Extract, non-spirituous, including Peptonized Malt Extract    per lb.

2d.

2d.

2½d.

72. Malt, including granulated, maize, and rice Malts and roasted or torrified Barley             per cental

0s.

6s.

7s.

73. Matches and Vestas of all kinds:—

 

 

 

(a) In boxes containing 100 or less of Matches or Vestas—

 

 

 

(1) Wax--------------------------------------------- per gross of boxes

8d.

1s. 3d.

1s. 6d.

(2) Wood------------------------------------------- per gross of boxes

1s. 1d.

1s. 6d.

2s.

(b) In boxes containing over 100, but not exceeding 200 Matches or Vestas—

 

 

 

(1) Wax--------------------------------------------- per gross of boxes

1s. 4d.

2s. 6d.

3s.

(2) Wood------------------------------------------- per gross of boxes

2s. 2d.

3s.

4s.

(c) For each additional 100, or portion of 100 Matches or Vestas per box, an additional duty as follows:—

 

 

 

(1) Wax--------------------------------------------- per gross of boxes

8d.

1s. 3d.

1s. 6d.

(2) Wood------------------------------------------- per gross of boxes

1s. 1d.

1s. 6d.

2s.

(d) When in boxes upon which the number of Matches contained therein is not printed or stamped, in addition to the duties set out in (a), (b), (c) above

 

 

 

per gross of boxes

2s.

2s.

2s.

And on and after 20th May, 1921

 

 

 

73. Matches and Vestas of all kinds:—

 

 

 

(a) (1) Wax, in boxes containing 50 Vestas or less

 

 

 

per gross of boxes

8d.

1s. 3d.

1s. 6d.

(2) Wood, in boxes containing 70 Matches or less

 

 

 

per gross of boxes

1s. 1d.

1s. 6d.

2s.

(b) (1) Wax, in boxes containing over 50, but not exceeding 100 Vestas

 

 

 

per gross of boxes

1s. 4d.

2s. 6d.

3s.

(2) Wood, in boxes containing over 70, but not exceeding 140 Matches

 

 

 

per gross of boxes

2s. 2d.

3s.

4s.

(c) (1) Wax, for each additional 50 Vestas or portion of 50 Vestas per box, an additional duty

 

 

 

per gross of boxes

8d.

1s. 3d.

1s. 6d.

(2) Wood, for each additional 70 Matches or portion of 70 Matches per box, an additional duty

 

 

 

per gross of boxes

1s. 1d.

1s. 6d.

2s.

(d) N.E.I.---------------------------------- per 1,000 Matches or Vestas

l¾d.

2¼d.

3d.

(e) When put up in boxes or in other form for retail sale, unless the number of Matches or Vestas contained in each box or other retail unit is printed or stamped thereon, in addition to the duties set out in (a), (b), (c), (d) above

 

 

 

per gross of boxes

2s.

2s.

2s.

or per 1,000 Matches or Vestas

3d.

3d.

3d.

whichever rate is applicable

 

 

 


 

Import Dutiescontinued.

Tariff Items.

British Preferential Tariff.

Intermediate Tariff.

General Tariff.

Division IV.—Agricultural Products and Groceriescontinued.

74. Meats, Poultry, Game, and Soup, viz.:—

 

 

 

(a) Fresh or smoked-------------------------------------------- per lb.

2d.

2½d.

2½d.

(b) Potted or concentrated, including extracts of, and Meat Jellies; Preparations in dry form for making Soup--------------------------------- ad val.

30 per cent.

35 per cent.

40 per cent.

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

2d.

2d.

2½d.

(d) Preserved by cold process--------------------------------- per lb.

2d.

2d.

3d.

(e) N.E.I.--------------------------------------------------------- per cwt.

5s.

6s.

6s. 6d.

75. Milk (including Cream)—

 

 

 

(a) Preserved, Condensed, Concentrated, Peptonized, and Frozen:—

 

 

 

(1) Sweetened------------------------------------------------- per lb.

2d.

2½d.; and on and after 14th October, 1921, 2d.

3d.; and on and after 14th October, 1921, 2½d.

(2) Unsweetened---------------------------------------------- per lb.

2d.

2½d.; and on and after 14th October, 1921, 2d.

3d.; and on and after 14th October, 1921, 2½d.

(b) Dried or in Powder form----------------------------------- per lb.

3d.

4d.

4d.

(c) Malted Milk-------------------------------------------------- per lb.

6d.

7d.

8d.

76. Mustard, including French Mustard----------------------------- per lb.

3d.

4d.

5d.

77. Mustard Seed

Free

Free

Free

78. Nuts—Edible, viz.:—

 

 

 

(a) Coconuts, whole, for the manufacture of Coconut Oil and Oil Cake and other substances, as prescribed by Departmental By-laws

Free

Free

Free

(b) Coconuts, whole-------------------------------------------- per cwt.

1s.

1s.

1s.

(c) Coconuts, prepared----------------------------------------- per lb.

2d.

2d.

3d.

(d) Unshelled---------------------------------------------------- per lb.

2d.

2d.

3d.

(e) Kernels, Pastes and Meals--------------------------------- per lb.

4d.

4d.

6d.

(f) Peanuts—On and after 20th May, 1921------------------ per lb.

2d.

3d.

4d.

79. Oilmen’s Stores, n.e.i., being Groceries, including Culinary and Flavouring Essences non-spirituous, Soap Dyes, and Condition Foods, n.e.i.; Food for Birds in packages for retail sale; Goods put up for household use, n.e.i.; Goods, n.e.i., put up for retail sale          ad val.

20 per cent.

25 per cent.

30 per cent

80. Onions, in their natural state-------------------------------------- per cwt.

1s.

1s.

1s. 6d.

And on and after 20th May, 1921

 

 

 

per cwt.

6s.

6s.

6s.

81. Peel, preserved in liquid, including the weight of the liquid        per lb.

1d.

1d.

1½d.

And on and after 20th May, 1921

 

 

 

per lb.

1d.

1½d.

2d; and on and after 14th October, 1921, 3d.

 


 

Import Dutiescontinued.

Tariff Items.

British Preferential Tariff.

Intermediate Tariff.

General Tariff.

Division IV.—Agricultural Products and Groceriescontinued.

82. Pickles, Sauces, Chutney, Olives, and Capers—

 

 

 

(a) Quarter-pints and smaller sizes-------------------------------- per doz.

9d.

1s.

1s. 3d.

(b) Half-pints and over quarter-pints------------------------------ per doz.

1s. 3d.

1s. 9d.

2s.

(c) Pints and over half-pints---------------------------------------- per doz.

2s. 6d.

3s. 6d.

4s.

(d) Quarts and over pints------------------------------------------- per doz.

5s.

7s. 6d.

8s. 6d.

(e) Exceeding a quart------------------------------------------------ per gal.

1s. 9d.

2s. 6d.

3s.

(f) Curry manufactured, whether paste or powder--------------- per lb.

3d.

3d.

3d.

(g) Soy, for Sauces, in packages containing over 10 gallons, as prescribed by Departmental By-laws

Free

Free

Free

And on and after 23rd March, 1921

 

 

 

(a) Quarter-pints and smaller sizes-------------------------------- per doz.

9d.

1s.

1s. 3d.

(b) Half-pints and over quarter-pints------------------------------ per doz.

1s. 3d.

1s. 9d.

2s.

(c) Pints and over half-pints---------------------------------------- per doz.

2s. 6d.

3s. 6d.

4s.

(d) Quarts and over pints------------------------------------------- per doz.

5s

7s. 6d.

8s. 6d.

(e) Exceeding a quart and not exceeding a gallon

 

 

 

per gal.

1s. 8d.

2s. 6d.

3s.

(f) Exceeding a gallon (except Capers and Olives)

 

 

 

per gal.

1s. 6d.

2s. 4d.

2s. 10d.

(g) Capers and Olives in vessels exceeding a gallon

 

 

 

per gal.

1s. 6d.

1s. 6d.

1s. 6d.

(h) Curry, manufactured, whether paste or powder

 

 

 

per lb.

3d.

3d.

3d.

(i) Soy, for Sauces, in packages containing over 10 gallons, as prescribed by Departmental By-laws

Free

Free

Free

83. Potatoes, in their natural state---------------------------------------- per cwt.

1s.

1s.

1s.

84. Rennet—

 

 

 

(a) In liquid form------------------------------------------------- per gallon

6s.

7s.

8s.

(b) N.E.I.-------------------------------------------------------------- ad val.

25 per cent.

30 per cent.

40 per cent.

85. Rice—

 

 

 

(a) Uncleaned----------------------------------------------------------------

Free

Free

Free

(b) N.E.I., including Rice Meal and Rice Flour                 per cental

3s.

3s.

3s.

86. Rice Root

Free

Free

Free

87. Sago and Tapioca—

 

 

 

(a) Packed for household use-------------------------------------- per lb.

1d.

1d.

1d.

(b) N.E.I.---------------------------------------------------------------------

Free

Free

Free

88. Salt, and table preparations thereof, in packages of any description, not exceeding 14 lb. net weight---------------------------------------------------------------- ad val.

20 per cent.

25 per cent.

30 per cent.

89. Salt—

 

 

 

(a) Brown, Light Brown, Pink, or Dark Red Rock------------- per ton

Free

15s.

20s.

(b) N.E.I.-------------------------------------------------------------- per ton

20s.

25s.

30s.

90. Sausage casings

Free

Free

Free

91.--- (a) Seeds and Nuts, for the manufacture of Oils, Oil Cake and other by-products, as prescribed by Departmental By-laws------------------------------------

Free

Free

Free

(b) Seed—Canary, Hemp and Rape; also mixtures in which such seeds predominate, n.e i. ------------------------------------------------------------- per cental

4s.

4s.

5s.

And on and after 20th May, 1921

 

 

 

per cental

6s.

6s.

7s. 6d.


 

Import Dutiescontinued.

Tariff Items.

British Preferential Tariff.

Intermediate Tariff.

General Tariff.

Division IV.—Agricultural Products and Groceriescontinued.

92. Seed—Cotton, Kapok, and Sesame------------------------------ per cental

4s.

4s.

4s.

93. Seed—Lucerne-------------------------------------------------------- per lb.

6d.

6d.

6d.; and on and after 20th May, 1921, 9d.

94. Soap—

 

 

 

(a) Toilet, Fancy, or Medicated----------------------------------- per lb.

6d.

8d.

9d.

or ad val.

35 per cent.

40 per cent.

45 per cent

whichever rate returns the higher duty

 

 

 

(b) N.E.I.; Soap Substitutes and Compounded Detergents for washing and cleansing purposes, not including saponaceous disinfectants--- ad val.

30 per cent.

35 per cent.

40 per cent

95. Sparklets, for aerating waters

Free

Free

Free

96. Spices—

 

 

 

(a) Unground, n.e.i.------------------------------------------------ per lb.

2d.

2d.

2d.

(b) Ground, n.e.i.--------------------------------------------------- per lb.

4d.

4d.

4d.

(c) Unground, for manufacturing purposes, as prescribed by Departmental By-laws -

Free

Free

Free

97. Starch------------------------------------------------------------------- per lb.

2d.

2½d.

3d.

98. Starch Flours, including Custard Powders------------------------- per lb.

2d.

2½d.

3d.

99. Straw------------------------------------------------------------------- per cwt.

1s.

1s.

1s.

100. Tea—

 

 

 

(a) In packets not exceeding 20 lb. net weight--------------- per lb.

1d.

1d.

1d.

(b) N.E.I.

Free

Free

Free

101. Vegetables, dried, drysalted, concentrated, compressed, or powdered            ad val.

20 per cent.

25 per cent.

30, per cent.

102. Vegetables, n.e.i.--------------------------------------------------- per central

2s.

2s.

2s.

103. Waxes—

 

 

 

(a) Mixed or Compounded, liquid or solid; Shoemakers’ Wax    per lb.

1d.

1d.

1½d.

(b) Vegetable, for manufacturing purposes, as prescribed by Departmental By-laws

Free

Free

Free

104. Waxes, n.e.i., including Stearine, Paraffine Wax, Beeswax, Carnauba, Ceresine, Japanese or Vegetable Wax, Vegetable Wax n.e.i.                       per lb.

1d.

1d.

1½d

And on and after 21st May, 1921

 

 

 

104. Waxes—

 

 

 

(a) Paraffine Wax-------------------------------------------------- per lb.

1d.

1½d.

2d.

(b) N.E.I., including Stearine, Beeswax, Carnauba, Ceresine, Japanese or Vegetable Wax, Vegetable Wax n.e.i.                                                   per lb.

1d.

1d.

1½d.


 

Import Dutiescontinued.

Tariff Items.

British Preferential Tariff.

Intermediate Tariff.

General Tariff.

DIVISION V.—TEXTILES, FELTS AND FURS, AND MANUFACTURES THEREOF, AND ATTIRE.

105. Piece Goods,* viz.:—

* definition of piece goods.—When material is defined by selvedge or by pattern for cutting up into separate articles, and is not elsewhere specified, it is not to be considered Piece Goods but as dutiable under the heading applying to the article into which it is designed to be made. Tasselled, Whipped (with or without loops), or Taped Curtain material, when not defined for cutting up, is to be considered Piece Goods.

(a) (1) Cotton, Linen, and other piece goods, n.e.i.; Oil Baize not containing wool      ad val.

Free

5 per cent.

15 per cent.

(2) Calico, for bag making, as prescribed by Departmental By-laws -   

Free

Free

Free

(aa) Cotton piece goods, Knitted, in tubular form— On and after 2lst May, 1921

 

 

 

(1) For the manufacture of goods other than Apparel, as prescribed by Departmental By-laws--------------------------- ad val.

Free

5 per cent.

15 per cent.

(2) Other----------------------------------------------------- ad val.

20 per cent.

30 per cent.

35 per cent.

(b) Cotton and Linen Piece Goods defined for cutting up for the manufacture of hemmed or hemstitched Handkerchiefs, Serviettes, Tablecloths, Towels, or Window Blinds, as prescribed by Departmental By-laws------------------------- ad val.

5 per cent.

10 per cent.

20 per cent.

(c) Piece Goods, n.e.i., other than of wool or silk, suitable for human apparel, or to be worn in connexion with the human body, having on one or both sides a teased, treated, combed, fluffed, or raised nap or surface in imitation of or resembling flannel in feel or appearance-------------------------------------------- ad val.

Free

5 per cent.

15 per cent.

(d) Silk, or containing silk or having silk worked thereon, except piece goods enumerated in sub-item (f)--------------------------------------------------- ad val.

15 per cent

25 per cent.

30 per cent.

And on and after 21st May, 1921

 

 

 

ad val.

15 per cent.

15 per cent.

20 per cent.

(e) Velvets, Velveteens, Plushes, Sealette and Cloths imitating furs, Astrachans; Lace for Attire; Lace Flouncings; Millinery and Dress Nets; Veilings; Embroideries in the piece; Italians containing wool; Tucked Linens or Cottons ad val.

15 per cent.

25 per cent.

30 per cent.

And on and after 21st May, 1921

 

 

 

ad val.

15 per cent.

15 per cent.

25 per cent; and on and after 9th July, 1921, 20 per cent.

(f) Woollen, or containing wool, n.e.i.--------------------------- ad val.

30 per cent.

40 per cent.

45 per cent.

(g) Hair Cloth and Cloth of Hair and Cotton or Hair and Wool combined for lining apparel---------------------------------------------------------- ad val.

Free

5 per cent.

10 per cent.

(h) Waterproofed Cloth, prepared with Rubber, Oil, or Celluloid—

 

 

 

(1) Woollen or containing wool------------------------- ad val.

30 per cent.

40 per cent.

45 per cent.

(2) Silk or containing silk, but not containing wool

 

 

 

ad val.

20 per cent.

25 per cent.

30 per cent.

(3) Leather Cloth------------------------------------------ ad val.

5 per cent.

10 per cent.

15 per cent.

(4) N.E.I.--------------------------------------------------- ad val.

15 per cent.

20 per cent.

25 per cent.

(i) Piece goods dutiable at a higher rate than that payable under this sub-item, imported for the manufacture of waterproofed piece goods, as prescribed by Departmental By-laws—

 

 

 

On and after 20th May, 1921

 

 

 

ad val.

10 per cent.

20 per cent.

25 per cent


 

Import Dutiescontinued.

Tariff Items.

British Preferential Tariff.

Intermediate Tariff.

General Tariff

Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attirecontinued.

106. (a) Buttons, n.e.i., for Bonnets, Hats, Shoes, and other attire, not being partly or wholly of gold or silver; Cotton Featherstitch Braids; Piping; Tinsel Cloth; Tinsel Belting, having warp or weft composed wholly of tinsel or of continuous threads of tinsel and an alternate thread of textile; Tinsel Thread

 

 

 

ad val.

Free

5 per cent.

15 per cent.

(b) Trimmings and Ornaments n.e.i. (except Buckles, Clasps, and Slides, of metal) for Bonnets, Hats, Shoes, and other attire, not being partly or wholly of gold or silver; Badges n.e.i.; Braids n.e.i.; Fringes n.e.i.; Frillings; Rufflings; Pleatings; Ruchings; Galoons n.e.i.; Ribbons n.e.i.; Tinselled Belting n.e.i.; Webbings n.e.i.; Belting for apparel not elsewhere specified and not being cut to length for belts        ad val.

15 per cent.

20 per cent.

30 per cent.

(c) Braids, Straw or Grass, for hat making—

 

 

 

(1) Not bleached or dyed—

 

 

 

On and after 27th May, 1921

Free

Free

Free

(2) Bleached or dyed—

 

 

 

On and after 27th May, 1921

 

 

 

ad val.

5 per cent.

5 per cent.

10 per cent.

(d) Buttons, wholly of metal other than gold or silver, of the class used externally on uniforms and liveries—

 

 

 

On and after 27th May, 1921.

 

 

 

ad val.

30 per cent.

35 per cent.

40 per cent.

107. Woven Materials in the piece or otherwise:—Badges; Hat and Cap Crowns; Medal Ribbons; Looping and Labels for boots; Labels and Hangers for Textile Articles including Hanger Material plain or otherwise; Ribbons, Galoons, Bands or Bandings, Tapes and the like, with printed, woven, or embroidered lettering, badge, trade name, mark or similar design for use with boots or other articles of attire; Ribbons and Galoons having not more than 48 ribs to the lineal inch---- ad val.

35 per cent.

40 per cent.

50 per cent.

And on and after 14th October, 1921

 

 

 

107. Woven Materials in the piece or otherwise:—Badges; Hat and Cap Crowns; Medal Ribbons; Looping and Labels for boots; Labels and Hangers for Textile Articles including Hanger Material plain or otherwise; Ribbons, Galoons, Bands or Bandings, Tapes and the like, with printed, woven, or embroidered lettering, badge, trade name, mark or similar design for use with boots or other articles of attire; Ribbons and Galoons having not more than 40 ribs to the lineal inch and not more than three and a half inches in width----------------------------------------------- ad val.

35 per cent.

40 per cent.

50 per cent.

108. (a) Feathers, undressed, and Down-------------------------------- ad val.

15 per cent.

15 per cent.

15 per cent.

(b) Feathers, dressed, including Feathers made up into trimmings; also Natural Birds and Wings-------------------------------------------------------- ad val.

30 per cent.

35 per cent.

40 per cent.

109. (a) Artificial Flowers, n.e.i.; Artificial Plants, Fruits, Leaves, and. Grain, of all kinds and materials---------------------------------------------------------------- ad val.

30 per cent.

35 per cent.

40 per cent.


 

Import Dutiescontinued.

Tariff Items.

British Preferential Tariff.

Intermediate Tariff.

General Tariff.

Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attirecontinued.

109. Artificial Flowers—continued.

 

 

 

(b) Artificial Flowers in sprays and trails

 

 

 

per dozen sprays or trails

3s.

3s. 3d.

3s. 6d.

or ad val.

30 per cent.

35 per cent.

40 per cent.

whichever rate returns the higher duty

 

 

 

And on and after 27th May, 1921

 

 

 

109. Artificial Plants, Flowers, Fruits, Leaves, and Grains of all kinds and materials            ad val.

30 per cent.

35 per cent.

40 per cent.

And on and after 14th October, 1921

 

 

 

109. (a) Artificial Flowers, n.e.i.; Artificial Plants, Fruits, Leaves, and Grains, of all kinds and materials---------------------------------------------------------- ad val.

30 per cent.

35 per cent.

40 per cent.

(b) Artificial Flowers in sprays, trails, or posies

 

 

 

per dozen sprays, trails, or posies

4s.

4s. 6d.

5s.

or ad val.

30 per cent.

35 per cent.

40 per cent.

whichever rate returns the higher duty

 

 

 

110. Apparel, articles of, viz.:—

 

 

 

(a) (1) Blouses and Skirts, of cotton, linen, or other material n.e.i.             each

1s.

1s. 6d.

2s.

(2) Blouses and Skirts of wool or silk, or containing wool or silk        each

2s.

3s.

4s.

(3) Coats, Girls’--------------------------------------------------- each

1s. 6d.

2s.

2s. 6d.

(4) Coats, Women’s---------------------------------------------- each

3s. 6d.

5s.

6s. 6d.

(5) Costumes, of cotton, linen, or other material n.e.i.-------- each

3s.

4s. 6d.

6s.

(6) Costumes of wool, or containing wool (except the costumes enumerated in sub-item (a) (7))

 

 

 

each

5s.

7s. 6d.

10s.

(7) Costumes, of silk or containing silk------------------------ each

7s. 6d.

11s.

15s.

and in addition to the rates specified in

 

 

 

sub-items (1) to (7)-------------------------- ad val.

25 per cent.

30 per cent.

40 per cent

or the rates imposed by sub-item (b) if higher

 

 

 

(b) Apparel, n.e.i., for the human body, partly or wholly made up, including materials cut into shape therefor; also material defined by pattern or design for manufacture into Apparel; Second-hand Apparel not imported for sale or trade and not exceeding a total value of £5------------------------------------------------ ad val.

40 per cent.

50 per cent.

55 per cent.

(c) Corsets—On and after 14th October, 1921------------------ ad val.

30 per cent.

40 per cent.

45 per cent.

111. Articles of natural or imitation hair:—

 

 

 

(a) Wigs, Transformations, and Fringes including Scalps or Patches         each

10s.

12s.

12s.

or ad val.

20 per cent.

25 per cent.

25 per cent.

whichever rate returns the higher duty

 

 

 

(b) Switches------------------------------------------------------------- each

5s.

6s.

6s.

or ad val.

20 per cent.

25 per cent.

25 per cent.

whichever rate returns the higher duty

 

 

 

(c) Hair Nets, and n.e.i.-------------------------------------------- ad val.

20 per cent.

25 per cent.

35 per cent.

112. Furs and other Skins and articles made thereof:—

 

 

 

(a) Apparel or Attire or other article in part or wholly made up, including Furs or other Skins sewn together

 

 

 

ad val.

40 per cent.

50 per cent.

55 per cent


 

Import Dutiescontinued.

Tariff Items.

British Preferential Tariff.

Intermediate Tariff.

General Tariff.

Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attirecontinued.

112. Furs, &c.—continued.

 

 

 

(b) Fur and other Skins n.e.i., dressed or prepared for making up               ad val.

15 per cent.

15 per cent.

20 per cent.

(c) Hatters’ Fur, not on the skin------------------------------- ad val.

15 per cent.

20 per cent.

25 per cent.

113. Gloves (except of rubber), viz:—

 

 

 

(a) Harvesting, Driving, Housemaids’, and Gardening

 

 

 

ad val.

25 per cent.

35 per cent.

40 per cent.

(b) N.E.I., including Mittens------------------------------------ ad val.

10 per cent.

15 per cent.

25 per cent.

114. Hats, Caps, and Bonnets—