CUSTOMS TARIFF.
No. 27 of 1933.
An Act relating to Duties of Customs.
[Assented to 4th December, 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.
1. This Act may be cited as the Customs Tariff 1933.
Incorporations.
2. The Customs Act 1901–1930 shall be incorporated and read as one with this Act.
Definitions.
3. In this Act, except where otherwise clearly intended—
“non-self-governing Colony” includes British Protectorates, the Mandated Territory of Tanganyika and so much of the Cameroons and Togoland as is governed under British mandate;
“proclaimed duty” means a duty which, in accordance with the Schedule, may commence on a date to be fixed by proclamation;
“tariff alteration” means any alteration of the Tariff proposed in the Parliament on or after the fourteenth day of October One thousand nine hundred and thirty-two and before the commencement of this Act:
“the Schedule” means the Schedule to this Act;
“the Tariff” means the Customs Tariff proposed in the Parliament on the thirteenth day of October, One thousand nine hundred and thirty-two;
“the Tariff Board” means the Tariff Board appointed in pursuance of the Tariff Board Act 1921–1929.
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.—(1.) The time of the imposition of the Duties of Customs imposed by this Act, except in respect of items in the Schedule in respect of which a later date is specified, is the fourteenth day of October, One thousand nine hundred and thirty-two, at nine o’clock in the forenoon, reckoned according to standard time in the Territory for the Seat of Government, and this Act shall be deemed to have come into operation at that time.
(2.) The time of the imposition of the Duties of Customs imposed by this Act in respect of items in the Schedule in respect of which a date later than the fourteenth day of October, One thousand nine hundred and thirty-two is fixed, is the later date so fixed, at nine o’clock in the forenoon, reckoned according to standard time in the Territory for the Seat of Government.
Imposition of duties.
6. Each Duty of Customs specified in the Schedule in relation to an item contained therein, is hereby imposed in accordance with the Schedule as from such time as is specified in the last preceding section as the time of imposition of the Duty of Customs in respect of that item, and that duty shall be deemed to have been imposed at that time, and shall be charged, collected and paid to the use of the King for the purposes of the Commonwealth on all goods, dutiable under that item in the Schedule, imported into Australia after the time when that duty is deemed to have been imposed, or before that time if not entered for home consumption until after that time.
Validation of collections.
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.—(1.) The rates of duty set out in the Schedule, in the column headed “British Preferential Tariff”, shall, subject to this section, apply to goods the produce or manufacture of the United Kingdom.
(2.) The rates of duty set out in the Schedule, in the column headed “British Preferential Tariff”, shall not apply to any goods unless the goods—
(a) comply with the laws and statutory regulations for the time being in force affecting the grant of British preference; and
(b) have been shipped in the United Kingdom to Australia, and have not been transhipped, or, unless, if the goods are transhipped, 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.
Application of British Preferential Tariff to the non-self-governing Colonies.
9.—(1.) The Governor-General may, from time to time, by proclamation declare that the rates of duty set out in the column headed “British Preferential Tariff” in the Schedule shall apply to such goods as are specified in the proclamation as are the produce or manufacture of a British non-self-governing Colony specified in that proclamation in relation to those goods, and thereupon the British Preferential Tariff shall apply to the goods so specified as are the produce or manufacture of the Colony so specified.
(2.) A proclamation issued in pursuance of the last preceding sub-section may be revoked or varied by a further proclamation, and upon the revocation or variation of the proclamation issued in pursuance of that sub-section, the British Preferential Tariff shall cease to apply to the goods specified in the proclamation so revoked or, as the case may be, the application of the British Preferential Tariff to the goods specified in the proclamation so varied, shall be varied accordingly.
(3.) Nothing in this section shall be deemed to authorize the application of the rate of duty set out in the column headed “British Preferential Tariff” in respect of Item 52 (a) in the Schedule to any bananas the produce of any British non-self-governing Colony other than Fiji.
Power to fix a date for proclaimed duty.
10.—(1.) The Governor-General may by proclamation fix a date as the date on which a proclaimed duty shall commence.
(2.) Any proclamation issued prior to the commencement of this Act, in accordance with the Tariff, fixing a date on which any duty shall commence shall be deemed to have been lawfully issued.
Application of General Tariff.
11. The rates of duty set out in the Schedule in the column headed “General Tariff” shall apply to all goods to which the rates set out in the column headed “British Preferential Tariff” do not apply.
Deferred duties.
12.—(1.) Where a deferred duty on any goods is provided in the Schedule, the Minister shall refer to the Tariff Board for inquiry and report the question whether the deferred duty should or should not operate on and after the date to which it has been deferred.
(2.) In making its inquiry and report the Board shall consider whether the goods in respect of which the deferred duty is provided are being made or produced in Australia or will be so made or produced on, or immediately after, the date to which the duty has been deferred—
(a) in reasonable quantities;
(b) of satisfactory quality; and
(c) at a reasonable price having regard, among other things, to the probable economic effect of the imposition of the deferred duty upon other industries concerned, and upon the community in general.
(3.) The Minister may, upon receipt of a report or reports from the Tariff Board, made in pursuance of the foregoing provisions of this section, by notice published in the Gazette defer the duty to such date as is specified in the notice, and may so act in respect of all, or any portion of, the goods, specified in the notice, in respect of which a deferred duty is provided.
(4.) Where the duty on any goods has been deferred by the Minister, the Minister shall, before the date to which the duty is deferred, again refer to the Tariff Board, for inquiry and report, the question whether the duty should or should not operate on and after the date to which it has been deferred, and upon receipt of a report from the Tariff Board, the Minister may, by notice published in the Gazette, again defer the duty to such date as is specified in the notice.
(5.) In this section “deferred duty” means a duty which, in relation to any goods, is expressly described in the Schedule as a deferred duty.
Repeal of Acts.
13. The undermentioned Acts are hereby repealed as from the time when this Act is deemed to have come into operation, namely:—
Customs Tariff 1921 (No. 25 of 1921)
Customs Tariff 1922 (No. 16 of 1922)
Customs Tariff (Sugar) 1922 (No. 32 of 1922)
Customs Tariff 1923 (No. 22 of 1923)
Customs Tariff 1924 (No. 1 of 1924)
Customs Tariff 1926 (No. 26 of 1926)
Customs Tariff (No. 2) 1926 (No. 45 of 1926)
Customs Tariff 1928 (No. 2 of 1928)
Customs Tariff (No. 2) 1928 (No. 35 of 1928)
Customs Tariff (No. 3) 1928 (No. 36 of 1928)
Customs Tariff 1930 (No. 3 of 1930).
Validation of collections under Tariff Proposals.
14. All duties of Customs demanded or collected pursuant to the Tariff Proposals introduced into the House of Representatives on the undermentioned dates (but not including proposals for the imposition of primage duties or the special duty of Customs) shall be deemed to have been lawfully imposed and lawfully demanded or collected:—
25th February, 1932;
17th March, 1932;
3rd May, 1932 (Customs Tariff Proposal No. 3 and No. 4);
24th May, 1932; and
1st September, 1932.
Cessation of operation of certain Tariff Proposal.
15. Any Tariff Proposal, the date of the introduction of which into the House of Representatives is specified in the last preceding section, and which was in operation immediately prior to the time when this Act is deemed to have come into operation, shall be deemed to have ceased to have effect as from that time.
Validation of collection of certain higher duties.
16. Notwithstanding anything contained in this Act, where the duty which would be payable on any goods under any Act repealed by section thirteen of this Act is higher than the duty payable under the Tariff Proposals, the date of the introduction of which into the House of Representatives is specified in section fourteen of this Act, or under the Schedule, such higher 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 rate:
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 duty authorized by this section was paid or deposited at the time of such entry.
Saving.
17. Nothing in this Act shall affect the operation of the Customs Tariff (New Zealand Preference) 1922–1926, the Customs Tariff (New Zealand Preference) 1922 (No. 2), the Customs Tariff (Papua and New Guinea Preference) 1926, the Customs Tariff (New Zealand Preference) 1928 or the Customs Tariff (Canadian Preference) 1931.
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 and gazetted substitutes therefor of a strength equal or equivalent to that of pure ethyl alcohol compounded with distilled water so that the resultant mixture at a temperature of 60 degrees 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 goods 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 goods, provided that when the respective materials are of equal value the goods shall be deemed for the aforesaid purpose to be composed wholly of the material that would make the goods liable to the higher ox 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.
(11) Whenever goods are composed of two or more separate articles, even though such articles are specifically mentioned in the Tariff, the Minister may classify the goods under such item or items as he directs.
IMPORT DUTIES.
| Tariff Items. | British Preferential Tariff. | General Tariff. |
| DIVISION I.—ALE, SPIRITS, AND BEVERAGES. |
| 1. Ale and other Beer, Porter, Cider and Perry, spirit-noun:— | | |
| (a) In bulk................................................. | per gallon | 2s. 9d. | 5s. |
| (b) In bottle*.............................................. | per gallon | 3s. 3d. | 6s. 6d. |
* Six reputed quarts or twelve reputed pints or twenty-four reputed half-pints to be charged as one gallon.
Import Duties—continued.
| Tariff Items. | British Preferential Tariff. | General Tariff. | |
| Division I.—Ale, Spirits, and Beverages—continued. | |
| 2. Ale and other Beer, Porter, Cider and Perry, non-spirituous ad val. | 25 per cent. | 30 per cent. | |
| 3. Spirits, ↑ and spirituous liquors, n.e.i.:— | | | |
| ↑ Spirits In cases of two gallons and under, to be 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 be entered at actual measurement. | |
| (a) Brandy— | |
| (1) When not exceeding the strength of proof per gallon | 45s. | 46s. | |
| (2) When exceeding the strength of proof per proof gallon | 45s. | 46s. | |
| (b) Whisky, including Liqueur Whisky— | | | |
| (1) When not exceeding the strength of proof per gallon | 45s. | 48s. | |
| (2) When exceeding the strength of proof per proof gallon | 45s. | 48s. | |
| And on and after 5th October, 1933 | | | |
| (b) Whisky, including Liqueur Whisky:— | | | |
| (1) Distilled in the United Kingdom wholly from barley malt by a pot-still or similar process at a strength not exceeding 45 per cent. over proof, and certified by the competent Government Official in the United Kingdom to be whisky so distilled, imported at the strength of proof or over, and entered to be delivered to a distillery to be used in blending with Australian distilled whisky—to be paid at the time of removal to the distillery--- per proof gallon | 14s. | … | |
| (2) Other— | | | |
| (a) When not exceeding the strength of proof-------- per gallon | 40s. | 43s. | |
| (b) When exceeding the strength of proof per proof gallon | 40s. | 43s. | |
| (c) 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— | | | |
|
|
| (1) When not exceeding the strength of proof per gallon | 45s. | 47s. | |
| (2) When exceeding the strength of proof per proof gallon | 45s. | 47s. | |
| (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 | 36s. | 41s. | |
| (2) When exceeding the strength of proof per proof gallon | 36s. | 41s. | |
Import Duties—continued.
| Tariff Items. | British Preferential Tariff. | General Tariff. | |
| Division I.—Ale, Spirits, and Beverages—continued. | |
| 3.—continued. | |
| (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 | 37s. | 42s. | |
| (2) When exceeding the strength of proof per proof gallon | 37s. | 42s. | |
| (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 ld. per gallon. | | | |
|
|
|
| (2) N.E.I., as prescribed by Departmental By laws per gallon | 1s. | 1s. | |
| (g) Bitters— | | | |
| (1) When not exceeding the strength of proof per gallon | 42s. | 47s. | |
| (2) When exceeding the strength of proof per proof gallon | 42s. | 47s. | |
| (h) Liqueurs— | | | |
| (1) When not exceeding the strength of proof per gallon | 45s. | 47s. | |
| (2) When exceeding the strength of proof per proof gallon | 45s. | 47s. | |
| (i) Other— | | | |
| (1) When not exceeding the strength of proof per gallon | 53s. | 53s. | |
| (2) When exceeding the strength of proof per proof gallon | 53s. | 53s. | |
| 4. Amylio Alcohol and Fusel Oil------------------------------------------------------ per gallon | 30s. | 31s. | |
| 5. Collodion--------------------------------------------------------------------------------- per gallon | 5s. | 7s. 6d. | |
| 6. (a) Wood Naphtha and Methyl Alcohol------------------------------------------------------ | Free | Free | |
| (b) Acetone---------------------------------------------- and a deferred duty as follows:— | Free | Free | |
| on and after 1srt July, 1934 | | | |
| (b) Acetone---------------------------------------------------------------------------------- ad val. | 30 per cent. | 40 per cent. | |
| 7. Bay Rum--------------------------------------------------------------------------------- per gallon | 33s. | 38s. | |
| 8. Perfumed Spirits------------------------------------------------------------------------ per gallon | 50s. | 60s. | |
| and ad val. | 30 per Cent. | 50 per cent. | |
Import Duties—continued.
| Tariff Items. | British Preferential Tariff. | General Tariff. |
| Division I.—Ale, Spirits, and Beverages—continued. |
| 9. Spirituous Preparations, viz.:— | | |
| (a) Fluid Extracts, Sarsaparilla, Tinctures and Infusions, containing— | | |
| (1) Not more than 25 per cent. of proof spirit------- per gallon | 7s. 6d. | 7s. 9d. |
| (2) More than 25 per cent., but not more than 50 per cent, of proof spirit---------------------------------------------------------- per gallon | 15s. | 15s. 6d. |
| (3) More than 50 per cent., but not more than 75 per cent, of proof spirit---------------------------------------------------------- per gallon | 22s. 6d. | 23s. 3d. |
| (4) More than 75 per cent, of proof spirit, but not over proof- per gallon | 30s. | 31s. |
| (5) Over proof---------------------------------------- per proof gallon | 30s. | 31s. |
| (b) Essences, Fruit Ethers Aromas and Flavours, Limejuice and other Fruit Juices and Fruit Syrups, Spirituous preparations n.e.i., containing— | | |
| (1) Not more than 25 per cent, of proof spirit per gallon | 7s. 6d. | 7s. 9d. |
| (2) More than 25 per cent., but not more than 50 per cent, of proof spirit---------------------------------------------------------- per gallon | 15s. | 15s. 6d. |
| (3) More than 50 per cent., but not more than 75 per cent, of proof spirit per gallon | 22s. 6d. | 23s. 3d. |
| (4) More than 75 per cent, of proof spirit, but not over proof per gallon | 30s. | 31s. |
| (5) Over proof---------------------------------------- per proof gallon and as to all the goods covered by paragraphs (1) (2) (3) (4) and (5) of sub-item (b)---------------------------------------------------------------------------- ad val. | 30s. 30 per cent. | 31s. 50 per cent |
| And on and after 9th March, 1933 | | |
| 9. Spirituous Preparations (non-medicinal), viz.:— Essences, Extracts, Fruit Ethers Aromas and Flavours, Limejuice and other Fruit Juices and Fruit Syrups, Spirituous preparations n.e.i., containing— |
| (a) Not more than 25 per cent. of proof spirit per gallon | 7s. 6d. | 7s. 9d. |
| (b) More than 25 per cent., but not more than 50 per cent, of proof spirit per gallon | 15s. | 15s. 6d. |
| (c) More than 50 per cent., but not more than 75 per cent. of proof spirit per gallon | 22s. 6d. | 23s. 3d. |
| (d) More than 75 per cent. of proof spirit, but not over proof--- per gallon | 30s. | 31s. |
| (e) Over proof------------------------------------------------- per proof gallon | 30s. | 31s. |
| and in addition to the rates specified in sub-items (a), (b), (c), (d) and (e) ad val. | 30 per cent. | 50 per cent |
| 10. Ethers and Chloroform, viz.:— | | |
| (a) Sulphuric Ether, Anæsthetic Ether n.e.i., Ether Purificatus, and Chloroform, containing not more than 5 per cent, of proof spirit per gallon | 6s. | 8s. |
| (b) N.E.I., containing not more than 5 per cent, of proof spirit---------- ad val. | 35 per cent. | 55 per cent |
| (c) Containing more than 5 per cent, of proof spirit per gallon | 30s. | 31s. |
| (d) Ethyl Chloride, spirituous or non-spirituous per fluid ounce | 1s. 3d. | 2s. |
Import Duties—continued.
| Tariff Items. | British Preferential Tariff. | General Tariff. | |
| Division I.—Ale, Spirits, and Beverages—continued. | |
| 11. (a) Amyl Acetate and Ethyl Acetate, non-spirituous ad val. | 35 per cent. | 55 per cent. | |
| (b) Ethereal Fruit Essences and Artificial Fruit Essences Ethers Aromas and Flavours, non-spirituous, n.e.i. | | | |
|
| per lb. | 3s. 6d. | 5s. | |
| or ad val. | 30 per cent. | 50 per cent. | |
| whichever rate returns the higher duty. | | | |
| And on and after 9th March, 1933 | |
| 11. Non-spirituous Preparations, viz.:— | | | |
| (a) Amyl Acetate and Ethyl Acetate------------------------------------- ad val. | 35 per cent. | 55 per cent. | |
| (b) Flavouring Essences Extracts and Ethers, including Culinary Essences; Fruit Aromas------------------------------------------------------------------------------- per lb. | | | |
| 3s. 6d. | 5s. | |
| or ad val. whichever rate returns the higher duty. | 30 per cent. | 50 per cent. | |
|
| 12. Wine, Sparkling*--------------------------------------------------------------- per gallon | 35s. | 38s. | |
| * 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) Containing up to and including 35 per cent. of proof spirit— | | | |
|
| (1) In bulk------------------------------------------------------- per gallon | 16s. 6d. | 18s. | |
| (2) In bottle*---------------------------------------------------- per gallon | 19s. | 22s. | |
| (b) Containing more than 35 per cent. and up to and including 40 per cent. of proof spirit—in addition to the rates under sub-item (a) for each 1 per cent. or part† thereof of proof spirit over 35 per cent. per gallon | 9d. | 1s. | |
|
|
|
| (c) Containing more than 40 per cent. of proof spirit------------ per gallon | 30s. | 31s. | |
| * Six reputed quarts, twelve reputed pints, or twenty-four reputed half-pints to be charged as one gallon. † The nearest l/10th of 1 per cent. to be taken in charging duty. | |
|
| 14. Wine, grape, unfermented--------------------------------------------------- per gallon | 3s. | 3s. | |
| 15. Wine, n.e.i., including Sake, Ginger, and Prune Wines; and Wines (other than Grape); containing:— | | | |
|
| (a) Not more than 25 per cont. of proof spirit per gallon | 7s. 6sd. | 7s. 9d. | |
| (b) More than 25 per cent., but not more than 50 per cent, of proof spirit per gallon | 15s. | 15s. 6d. | |
|
| (c) More than 50 per cent. of proof spirit per gallon | 30s. | 31s. | |
| 16. Limejuice and other Fruit Juices n.e.i., and Fruit Syrups, and liquid substitutes therefor, non-spirituous:— | | | |
|
| (a) In bulk------------------------------------------------------------------- per gallon | 1s. 6d. | 1s. 9d. | |
| (b) In bottle------------------------------------------------------------------ per gallon | 2s. 6d. | 2s. 9d. | |
| 17. 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. | 40 per cent. | |
|
|
|
| | | | | |
Import Duties—continued.
| Tariff Items. | British Preferential Tariff. | General Tariff. | |
| DIVISION II.-TOBACCO AND MANUFACTURES THEREOF. | |
| 18. Tobacco, unmanufactured, n.e.i.------------------------------------------------------ per lb. | 8s. 6d. | 8s. 6d. | |
| 19. (a) Tobacco, unmanufactured, entered to be locally manufactured into tobacco other than fine cut tobacco suitable for the manufacture of cigarettes—to be paid at the time of removal to the factory— | | | |
|
|
| (1) Unstemmed------------------------------------------------------------------ per lb. | 3s. | 3s. | |
| (2) Stemmed, or partly stemmed, or in strips per lb. | 3s. 6d. | 3s. 6d. | |
| (b) Tobacco, unmanufactured, entered to be locally manufactured into cigarettes or into fine cut tobacco suitable for the manufacture of cigarettes—to be paid at the time of removal to the factory— (1) Unstemmed------------------------------------------------------------------ per lb. | 5s. 2d. | 5s. 2d. | |
|
|
|
| (2) Stemmed, or partly stemmed, or in strips---------------------------- per lb. | 5s. 8d. | 5s. 8d. | |
| 20. Tobacco, out, n.e.i.------------------------------------------------------------------------- per lb. | 9s. 3d. | 10s. 3d. | |
| 21. Tobacco, manufactured, n.e.i., including the weight of tags, labels, and other attachments per lb. | 9s. | 10s. | |
|
| 22. Cigarettes, including weight of cards and mouthpieces contained in inside packages; Fine Cut Tobacco, suitable for the manufacture of cigarettes------------------------- per lb. | 16s. | 18s. | |
|
| 23. 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. | 2s. 6d. | |
|
|
| (b) Stemmed, or partly stemmed, or in strips--------------------------------- per lb. | 2s. 6d. | 3s. | |
| 24. Cigars, including the weight of bands and ribbons-------------------------------- per lb. | 18s. | 20s. | |
| 25. Snuff------------------------------------------------------------------------------------------- per lb. | 6s. 6d. | 6s. 6d. | |
| 26. Tobacco destroyed for manufacture of sheepwash or other purposes, as prescribed by Departmental By-laws------------------------------------------------------------------------------------------- | Free | Free | |
|
| DIVISION III.—SUGAR. | |
| 27. Glucose-------------------------------------------------------------------------------------- per lb. | 2d. | 2d. | |
| 28. Sugar, the produce of Sugar cane----------------------------------------------------- per ton | £9 6s. 8d. | £9 6s. 8d. | |
| 29. Invert Sugar and Invert Syrup, including Brewers’ Priming Sugars--------------- per ton | £9 6s. 8d. | £9 6s. 8d. | |
| 30. Sugar n.e.i.---------------------------------------------------------------------------------- per ton | £14 | £14 | |
| 31. Golden Syrup and Sugar Syrups, n.e.i.---------------------------------------------- per ton | £4 13s. 4d. | £4 13s. 4d. | |
| 32. Molasses---------------------------------------------------------------------------------------------- | Free | Free | |
| DIVISION IV.-AGRICULTURAL PRODUCTS AND GROCERIES. | |
| 33. Animal Foods n.e.i.----------------------------------------------------------- per cental | 2s. | 2s. | |
| 34. Animals, living, viz.:— (a) Sheep---------------------------------------------------------------------------------------- | Free | Free | |
|
| (b) Pigs------------------------------------------------------------------------------------------- | Free | Free | |
| (c) Horned Cattle----------------------------------------------------------------------------- | Free | Free | |
| (d) Horses--------------------------------------------------------------------------------------- | Free | Free | |
| 35. Annatto, liquid and solid, in packages over 1 lb. net------------------------------------ | Free | Free | |
| 36. Arrowroot:— (a) Packed for household use----------------------------------------------------- per lb. | 1½d. | 1½d. | |
|
| (b) N.E.I.-------------------------------------------------------------------------------- per lb. | 1d. | 1d. | |
| | | | |
Import Duties—continued.
| Tariff Items. | British Preferential Tariff. | General Tariff. | |
| Division IV.—Agricultural Products and Groceries—continued | |
| 37. Bacon and Hams, partly or wholly cured----------------------------------------- per lb. | 3d. | 4d. | |
| 38. Biscuits------------------------------------------------------------------------------------- per lb. | 3d. | 4d. | |
| 39. Blue, Laundry---------------------------------------------------------------------------- per lb. | 2d. | 2d. | |
| 40. Broom Corn Millet and Rice Straw-------------------------------------------- per cental | 8s. | 8s. | |
| 41. (a) Butter and Cheese------------------------------------------------------------------ per lb. | 6d. | 7d. | |
| (b) Butter substitutes, as prescribed by Departmental By-laws------------ per lb. | 6d. | 7d. | |
| 42. Candles, Tapers, and Night Lights:— (a) Wax, wholly or in part-------------------------------------------------------- per lb. | l½d. | 2½d. | |
|
| (b) N.E.I.------------------------------------------------------------------------------- per lb. | 1d. | 2d. | |
| 43. Coffee and Chicory:— (a) Raw and kiln dried------------------------------------------------------------- per lb. | 4d. | 4d. | |
|
| (b) Roasted, or ground; in liquid form; or mixed with milk or other substance per lb. | 7d. | 7d. | |
|
| (c) Substitutes------------------------------------------------------------------------ per lb. | 7d. | 7d. | |
| 44. Confectionery, Cocoa and Chocolate, viz.:— (a) Cocoa Beans, whole or broken, raw; Cocoa Shells, raw------------------- And in respect to sub-item (a)—on and after a date to be fixed by proclamation | Free | Free | |
|
|
|
| (a) Cocoa Beans, whole or broken, raw; Cocoa shells,------------ raw per lb. | Free | ½d. | |
| (b) (1) Cocoa Beans Shells and Nibs, roasted; Cocoa Mass Paste or Slab, unsweetened------------------------------------------------------------------------------- per lb. | ½d. | ¾d. | |
|
| (2) Cocoa Mass Paste or Slab, sweetened------------------------------- per lb. | 3d. | 3½d. | |
| or ad val. whichever rate returns the higher duty. | 30 per cent. | 40 per cent. | |
|
| (c) (1) Cocoa Butter and substitutes therefor, as prescribed by Departmental By-laws----------------------------------------------------------------------------- per lb. | 1d. | 2d. | |
|
| (2) Cocoa Butter and substitutes therefor, n.e.i.---------------------- per lb. | 3d. | 4d. | |
| (3) Caramel; Caramel Paste and Caramel Butter--------------------- per lb. | 1½d. | 2d. | |
| (d) Cocoa and Chocolate, for potable use, in powdered or granulated form per lb. | 3d. | 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. | |
| or ad val. | 35 per cent. | 55 per cent. | |
| whichever rate returns the higher duty. | | | |
| (f) Confectionery, ornamental but not edible------------------------------ ad val. | 25 per cent. | 30 per cent. | |
| 45. Copra----------------------------------------------------------------------------------------------- | Free | Free | |
| 46. Egg albumen, dry------------------------------------------------------------------------ per lb. | 2s. 6d. | 5s. | |
| 47. Egg contents, being yolk and albumen combined, dry------------------------ per lb. | 1s. 4d. | 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 | |
| 49. Egg yolk, dry------------------------------------------------------------------------------ per lb. | 1s. | 1s. 6d. | |
| 90. Eggs, in shell-------------------------------------------------------------------------- per dozen | 6d. | 9d. | |
Import Duties—continued.
| Tariff Items. | British Preferential Tariff. | General Tariff. | |
| Division IV.—Agricultural Products and Groceries—continued. | |
| 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 | |
|
|
|
|
|
| (b) Fresh, smoked or dried (but not salted), or preserved by cold process per lb. | 1d. | 1½d. | |
|
| (c) Preserved in tins or other air-tight vessels including the weight of liquid contents— (1) Salmon-------------------------------------------------------------------- per lb. | 1d. | 4d. | |
| (2) Crustaceans-------------------------------------------------------------- per lb. | 2½d. | 4d. | |
| (3) Sardines------------------------------------------------------------------- per lb. | 1d. | 3d. | |
| (4) Other----------------------------------------------------------------------- per lb. | 1d. | 2⅓d. | |
| (d) Potted or concentrated, including extracts of, and caviare------------ ad val. | 25 per cent. | 42½ per cent | |
| (e) Oysters, fresh, in the shell------------------------------------------------------ per cwt. | 2s. | 2s. | |
| (F) N.E.I.-------------------------------------------------------------------------------- per cwt. | 5s. | 6s. | |
| 52. Fruits, Fresh, viz.:— (a) Bananas------------------------------------------------------------------------- per cental | 2s. 6d. | 8s. 4d. | |
|
| (b) Citrus---------------------------------------------------------------------------------- per lb. | ½d. | 1d. | |
| (c) N.E.I., including fresh Lyohee nuts--------------------------------------- per cental | 3s. | 6s. | |
| 53. Fruits, Dried, viz.:— (a) Currants, Raisins and other; Desiccated Banana, Banana Flour, Peel candied drained or dried ------------------------------------------------------------------------------- per lb. | 6d. | 6d. | |
|
|
| (b) Dates----------------------------------------------------------------------------------- per lb. And on and after 1st December, 1933 | 3d. | 3d. | |
| (b) Dates----------------------------------------------------------------------------------- per lb. | 2d. | 2d. | |
| (c) Prunes--------------------------------------------------------------------------------- per lb. | 6d. | 6d. | |
| (d) Apples, Pears, Poaches, Nectarines, and Apricots, dried or evaporated per lb. | 6d. | 6d. | |
|
| 54. (a) Fruits and Vegetables, n.e.i., including Ginger, n.e.i. (preserved in liquid, or partly preserved, or pulped)— (1) Quarter-pints and smaller sizes-------------------------------------------- per dozen | 1s. 3d. | 1s. 9d. | |
|
|
| (2) Half-pints and over quarter-pints----------------------------------------- per dozen | 2s. 6d. | 3s. 6d. | |
| (3) Pints and over half-pints---------------------------------------------------- per dozen | 5s. | 7s. | |
| (4) Quarts and over pints-------------------------------------------------------- per dozen | 10s. | 14s. | |
| (5) Exceeding a quart------------------------------------------------------------- per gallon | 3s. | 4s. 3d. | |
| (6) When preserved in spirituous liquid, additional duty to be paid on the liquid per gallon | 30s. | 31s. | |
|
| (b) Asparagus Tips— (1) Half-pints and smaller sizes------------------------------------------------ per dozen | 4s. | 6s. | |
| (2) Pints and over half-pints---------------------------------------------------- per dozen | 5s. 6d. | 9s. | |
| (3) Quarts and over pints-------------------------------------------------------- per dozen | 10s. | 14s. | |
| (4) Exceeding a quart------------------------------------------------------------- per gallon | 3s. | 4s. 8d. | |
| 55. Infants’ and Invalids’ Foods, as proscribed by Departmental By-laws | Free | Free | |
| 56. Ginger, viz.:— (a) Green---------------------------------------------------------------------------------- per lb. | 1d. | 1d. | |
| (b) Ground-------------------------------------------------------------------------------- per lb. | 4d. | 4d. | |
| (c) Preserved (not in liquid)---------------------------------------------------------- per lb. | 4d. | 4d. | |
| (d) In brine or syrup in vessels exceeding 10 gallon----------------------------------- | Free | Free | |
| (e) Dry, unground------------------------------------------------------------------------------- And on and after a date to be fixed by proclamation | Free | Free | |
| (e) Dry, unground---------------------------------------------------------------------- ad val. | Free | 15 per cent. | |
Import Duties—continued.
| Tariff Items. | British Preferential Tariff. | General Tariff. | |
| Division IV.—Agricultural Products and Groceries—continued. | |
| 57. Grain and Pulse, not prepared or manufactured, viz.:— | | | |
| (a) Wheat------------------------------------------------------------------------ per cental | Free | 2s. | |
| (b) Barley------------------------------------------------------------------------- per cental | 2s. | 2s. | |
| (c) Maize------------------------------------------------------------------------- per cental | 2s. 6d. | 3s. 6d. | |
| (d) N.E.I.-------------------------------------------------------------------------- per cental | 1s. 6d. | 1s. 6d. | |
| 58. Grain and Pulse, prepared or manufactured, viz.:— (a) Bran, Pollard, and Sharps----------------------------------------------- per cental | 1s. | 1s. 3d. | |
|
| (b) Wheaten Flour-------------------------------------------------------------- per cental | Free | 2s. 6d. | |
| (c) Cornflour------------------------------------------------------------------------- per lb. And on and after 27th October, 1933 | 3d. | 3d. | |
|
| (c) Cornflour; Starch Flour derived from maize— (1) When not packed for household use per lb. | 1½d. | 2¾d. | |
| (2) When packed for household use--------------------------------- per lb. | 2d. | 3d. | |
| (d) N.E.I., including Phosphorized Wheat, when not packed for retail sale per lb. | ½d. | ¾d. | |
| 59. Hay and Chaff------------------------------------------------------------------------ per cwt. | 1s. | 1s. | |
| 60. Herbs, dried, not medicinal----------------------------------------------------------- per lb. | 4d. | 5d. | |
| 61. (a) Honey---------------------------------------------------------------------------------- per lb. | 1½d. | 2d. | |
| (b) Jams, and Jellies, including Calves’ Foot but not Meat Jellies---------- per lb. | 3d. | 3d. | |
| (c) Jelly Crystals and Jelly Powders------------------------------------------------- per lb. | 4d. | 5d. | |
| 62. Hops---------------------------------------------------------------------------------------- per lb. | 6d. | 1s. | |
| 63. Isinglass— (a) Packed for household use--------------------------------------------------- ad val. | 15 per cent. | 25 per cent. | |
| (b) N.E.I.--------------------------------------------------------------------------------------- | Free | Free | |
| 64. Lard and Lard Oil; and Edible Fats, n.e.i.----------------------------------------- per lb. And on and after 9th March, 1933 | 1d. | 2d. | |
|
| 64. (a) Edible Fats n.e.i. and Lard-------------------------------------------------------- per lb. | 3d. | 4d. | |
| (b) Lard Oil-------------------------------------------------------------------------------- per lb. | 1d. | 2d. | |
| 65. Linseed Cake and Oil Cake------------------------------------------------------ per cental | 1s. | 1s. 3d. | |
| 66. Linseed for the manufacture of oil and cake and Linseed for cultivation, as prescribed by Departmental By-laws | Free | Free | |
|
| 67. Linseed Meal------------------------------------------------------------------------ per cental | 4s. | 4s. | |
| 68. Linseed n.e.i.------------------------------------------------------------------------- per cental | 2s. | 2s. 6d. | |
| 69. Liquorice— (a) Boot in its natural state or decorticated------------------------------------------ | Free | Free | |
| (b) Crude; Crude Paste; and Block Juice------------------------------------- per lb. | 1d. | 1d. | |
| (c) N.E.I.— (1) When the current domestic value, including the inside packages, exceeds 1s. per lb.---------------------------------------------------------------------- ad val. | 25 per cent. | 35 per cent. | |
|
| (2) Otherwise------------------------------------------------------------------ per lb. | 2½d. | 3½d. | |
| 70. Macaroni and Vermicelli-------------------------------------------------------------- per lb. | 1d. | 3d. | |
| 71. Malt Extract, non-spirituous, including Peptonized Malt Extract---------- per lb. | 2d. | 2½d. | |
| 72. Malt, including granulated, maize, and rice Malts and roasted or torrified Barley per cental | 6s. | 7s. | |
| 73. Matches and Vestas of all kinds:— (a) (1) Wax, in boxes containing 50 vestas or less--------- per gross of boxes | 7d. | 1s. 7d. | |
| (2) Wood, in boxes containing 70 matches or less---- per gross of boxes | 10d. | 1s. 9d. | |
| (b) (1) Wax, in boxes containing over 50, but not exceeding 100 vestas per gross of boxes | 1s. 2d. | 3s. 2d. | |
| (2) Wood, in boxes containing over 70, but not exceeding 140 matches per gross of boxes | 1s. 8d. | 3s. 10d. | |
Import Duties—continued.
| Tariff Items. | British Preferential Tariff. | General Tariff. | |
| Division IV.—Agricultural Products and Groceries—continued. | |
| 73.—continued. (c) (1) Wax, for each additional 50 vestas or portion of 50 vestas per box, an additional duty--------------------------------------------------------- per gross of boxes | 7d. | 1s. 7d. | |
|
|
| (2) Wood, for each additional 70 matches or portion of 70 matches per box, an additional duty-------------------------------------- per gross of boxes | 10d. | 1s. 9d. | |
|
| (d) N.E.I.---------------------------------------------------- per 1,000 matches or vestas | 2d. | 3½d. | |
| (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. | |
|
| or per 1,000 matches or vestas whichever rate is applicable. | 3d. | 3d. | |
| 74. Meats, Poultry, Game, and Soup, viz.:— (a) Fresh or smoked------------------------------------------------------------------- per lb. | 2d. | 2½d. | |
|
| (b) Potted or concentrated, including extracts of, and Meat Jellies; Preparations in dry form for making soup------------------------------------------------------ ad val. | 30 per cent. | 50 per cent | |
| (c) Preserved in tins or other air-tight vessels, including the weight of liquid contents------------------------------------------------------------------------------------ per lb. | 3d. | 6d. | |
| (d) Preserved by cold process------------------------------------------------------- per lb. | 2d. | 3d. | |
| (e) N.E.I.-------------------------------------------------------------------------------- per cwt. | 5s. | 6s. 6d. | |
| 75. Milk (including Cream)— | | | |
| (a) Preserved, Condensed, Concentrated, Peptonized, and Frozen:— (1) Sweetened--------------------------------------------------------------- per lb. | 2d. | 2½d. | |
| (2) Unsweetened------------------------------------------------------------ per lb. | 2d. | 2½d. | |
| (b) Dried or in powder form--------------------------------------------------------- per lb. | 3d. | 4d. | |
| (c) Malted Milk------------------------------------------------------------------------- per lb. | 6d. | 8d. | |
| 76. Mustard, including French Mustard--------------------------------------------------- per lb. | 3d. | 5d. | |
| 77. Mustard Seed---------------------------------------------------------------------------------------- | 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 | |
|
| (b) Coconuts, whole----------------------------------------------------------------- per cwt. | Free | 1s. | |
| (c) Coconuts, prepared--------------------------------------------------------------- per lb. | 2d. | 3d. | |
| (d) Unshelled, n.e.i.-------------------------------------------------------------------- per lb. | 2d. | 3d. | |
| (e) Kernels n.e.i., Pastes n.e.i., and Meals---------------------------------------- per lb. | 4d. | 6d. | |
| (f) Peanuts, unshelled----------------------------------------------------------------- per lb. | 2d. | 4d. | |
| (g) Peanut Butter----------------------------------------------------------------------- per lb. | 8d. | 1s. | |
| (h) Almonds, viz.:— (1) Unshelled--------------------------------------------------------------------- per lb. | 4d. | 6d. | |
| (2) Kernels for use in the manufacture of marzipan, as prescribed by Departmental By-laws-------------------------------------------------------------------------- | Free | Free | |
| (3) Kernels n.e.i.----------------------------------------------------------------- per lb. | 6d. | 9d. | |
| 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 (excepting canary seed and mixtures containing canary seed) 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. | 45 per cent. | 65 per cent. | |
|
|
Import Duties—continued.
| Tariff Items. | British Preferential Tariff. | General Tariff. | |
| Division IV.—Agricultural Products and Groceries—continued. | |
| And on and after 9th March, 1933 | | | |
| 79. Oilmen’s Stores, n.e.i., being Groceries, including Soap Dyes and Condition Foods, n.e.i.; Food for birds (excepting canary seed and mixtures containing canary seed) 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. | 37½ per cent. | |
|
|
|
| 80. Onions in their natural state--------------------------------------------------------- per ton | £8 | £8 | |
| 81. Peel, preserved in liquid, including the weight of the liquid per lb. | 1d. | 3d. | |
| 82. Pickles, Sauces, Chutney, Olives, and Capers— (a) Quarter-pints and smaller sizes------------------------------------------- per doz. | 1s. 3d. | 1s. 9d. | |
|
| (b) Half-pints and over quarter-pints---------------------------------------- per doz. | 2s. 6d. | 3s. 6d. | |
| (c) Pints and over half pints--------------------------------------------------- per doz. | 5s. | 7s. | |
| (d) Quarts and over pints------------------------------------------------------- per doz. | 10s. | 14s. | |
| (e) Exceeding a quart and not exceeding a gallon-------------------- per gallon | 2s. 11d. | 4s. 3d. | |
| (f) Exceeding a gallon (except Capers and Olives)------------------- per gallon | 2s. 9d. | 4s. 1d. | |
| (g) Capers and Olives in vessels exceeding a gallon------------------ per gallon | 1s. 6d. | 1s. 6d. | |
| (h) Curry, manufactured, whether paste or powder----------------------- per lb. | 3d. | 3d. | |
| (i) Soy in packages each containing not less than 4 gallons--------------------- | Free | Free | |
| 83. Potatoes in their natural state------------------------------------------------------ per cwt. | 2s. 6d. | 2s. 6d. | |
| 84. (a) Liquid Rennet in packages other than for household use-------------- ad val. | 15 per cent. | 25 per cent. | |
| (b) Rennet n.e.i.------------------------------------------------------------------------- ad val. | 25 per cent. | 40 per cent. | |
| 85. Rice— (a) Uncleaned------------------------------------------------------------------------ per lb. | 1d. | 1d. | |
|
| (b) N.E.I., including Rice Meal and Rice Flour------------------------------ per lb. | 1½d. | 1½d. | |
| 86. Rice Root------------------------------------------------------------------------------------------ | Free | Free | |
| 87. Sago and Tapioca— (a) Packed for household use---------------------------------------------------- per lb. | 1d. | 1d. | |
|
| (b) N.E.I.--------------------------------------------------------------------------------------- And on and after a date to be fixed by proclamation | Free | Free | |
| (b) N.E.I.------------------------------------------------------------------------------ ad val. | Free | 15 per cent. | |
| 88. Salt, and table preparations thereof, in packages of any description, not exceeding 14 lb. net weight---------------------------------------------------------------------------- ad val. | 20 per cent. | 30 per cent. | |
|
| 89. Salt— (a) Brown, Light Brown, Pink, or Dark Red Rook------------------------ per ton | Free | 20s. | |
|
| (b) N.E.I.----------------------------------------------------------------------------- per ton | 20s. | 30s. | |
| 90. Sausage casings---------------------------------------------------------------------------------- | 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 | |
|
| (b) Canary Seed and mixtures containing canary seed:— (1) When not packed for retail sale-------------------------------- per cental | 12s. | 15s. | |
|
| (2) When packed for retail sale------------------------------------------ per lb. | 2½d. | 3d. | |
| (c) Hemp and Rape Seed, also mixtures n.e.i. in which such seeds predominate per cental | 6s. | 7s. 6d. | |
|
| 92. Seed—Cotton, Kapok, and Sesame------------------------------------------- per cental | 4s. | 4s. | |
| 93. Seed—Lucerne--------------------------------------------------------------------------- per lb. | 6d. | 9d. | |
Import Duties—continued.
| Tariff Items. | British Preferential Tariff. | General Tariff. |
| Division IV.—Agricultural Products and Groceries—continued. |
| 94. Soap— (a) Toilet, Fancy, or Medicated--------------------------------------------- per lb. or ad val. whichever rate returns the higher duty. | 6d. 35 per cent. | 9d. 55 per cent. |
| (b) N.E.I.; Soap Substitutes and Compounded Detergents for washing and cleansing purposes, not including saponaceous disinfectants-------- ad val. | 30 per cent. | 50 per cent. |
| 95. Sparklets, for aerated waters---------------------------------------------------------------- | Free | Free |
| 96. Spices— | | |
| (a) Unground, n.e.i.--------------------------------------------------------------------- And in respect to sub-item (a)—on and after a date to be fixed by proclamation | Free | Free |
| (a) (1) Unground, viz., Cardamom, Chillies, Cinnamon, Cloves, Mace, Nutmegs, Pepper, Pimento--------------------------------------------------------------------- ad val. | Free | 15 per cent. |
| (2) Unground, n.e.i.-------------------------------------------------------------------- | Free | Free |
| (b) Ground, n.e.i.--------------------------------------------------------------------- per lb. | 4d. | 4d. |
| 97. Starch--------------------------------------------------------------------------------------- per lb. | 2d. | 3d. |
| 98. (a) Starch Flours------------------------------------------------------------------------- per lb. | 2d. | 3d. |
| (b) Custard Powders-------------------------------------------------------------------- per lb. And on and after 27th October, 1933 | 3d. | 4d. |
| 98. (a) Starch Flours n.e.i.------------------------------------------------------------------ per lb. | 2d. | 3d. |
| (b) Custard Powders-------------------------------------------------------------------- per lb. | 2d. | 3d. |
| 99. Straw-------------------------------------------------------------------------------------- per cwt. | 1s. | 1s. |
| 100. Tea— (a) In packets not exceeding 20 lb. net weight------------------------------ per lb. | 6d. | 6d. |
| (b) N.E.I.------------------------------------------------------------------------------- per lb. | 4d. | 4d. |
| 101. Vegetables (excepting Tomatoes), dried, drysalted, concentrated, compressed, or powdered----------------------------------------------------------------------------- ad val. | 20 per cent. | 30 per cent. |
| 102. Vegetables n.e.i.------------------------------------------------------------------- per cental | 2s. | 2s. |
| 103. Waxes— (a) Mixed or Compounded, liquid or solid; Shoemakers’ Wax-------- per lb. | 1d. | 1½d. |
| (b) Vegetable, for manufacturing purposes, as prescribed by Departmental By-laws------------------------------------------------------------------------------------------ | Free | Free |
| 104. Waxes— (a) Paraffino Wax------------------------------------------------------------------ per lb. | 1d. | 2d. |
| (b) Beeswax-------------------------------------------------------------------------- per lb. | 1d. | 4½d. |
| (c) N.E.I., including Stearine, Carnauba, Ceresine, Japanese or Vegetable Wax, Vegetable Wax n.e.i.------------------------------------------------------ per lb. | 1d. | 1½d. |
| 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.
Import Duties—continued.
| Tariff Items. | British Preferential Tariff. | General Tariff. | |
| Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attire—continued. | |
| 105.—continued. (a) (1) (a) Cotton, Linen, and other piece goods, n.e.i ad val. | 5 per cent. | 25 per cent. | |
|
| (b) Cotton Piece Goods ordinarily used for manufacture into outer clothing for human wear which in pattern design or appearance resemble woollen piece goods used for the same purpose and which weigh more than 3 ounces per square yard (except piece goods enumerated in sub-item (aa) )  per square yard
and ad val. or ad val. | 6d. 20 per cent. 35 per cent. | 1s. 40 per cent. 55 per cent. | |
|
|
|
|
|
|
|
| whichever rate returns the higher duty. (2) Calico for bag making, as prescribed by Departmental By-laws------ | Free | Free | |
|
| (aa) Piece Goods, Knitted or Lock-stitched, in tubular form or otherwise, of any material except when wholly of wool— (1) For the manufacture of goods other than apparel, as prescribed by Departmental By-laws-------------------------------------------- ad val. | Free | 15 per cent. | |
|
|
|
| (2) Other---------------------------------------------------------------------- per lb. or ad val. | 2s. 35 per cent. | 4s. 55 per cent. | |
|
| whichever rate returns the higher duty. (b) Cotton and Linen Piece Goods defined for cutting up for the manufacture of hemmed or hemstitched Handkerchiefs, Serviettes, Tablecloths, or Window Blinds, as prescribed by Departmental By-laws---------------------------------------------------------- ad val. | 5 per cent. | 25 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. | 5 per cent. | 25 per cent. | |
|
|
| (d) (1) Artificial Silk, or containing artificial silk or having artificial silk worked thereon, except piece goods enumerated in sub-paragraph (b) of paragraph (1) of sub-item (a) and in sub-items (aa) and (f)------------------------------------------------ ad val. | 20 per cent. | 40 per cent. | |
|
|
| (2) Silk, or containing silk or having silk worked thereon, except piece goods enumerated in sub-paragraph (b) of paragraph (1) of sub-item (a), in paragraph (1) of sub-item (d), and in sub-items (aa) and (f)-------------------------------------- ad val. | 10 per cent. | 30 per cent. | |
|
|
| (E) (1) Velvets, Velveteens, Plushes, Sealette and Cloths imitating furs, Astrachans; Italians containing wool-------------------------------------------------------------- ad val. | 15 per cent. | 30 per cent. | |
|
| And on and after 27th October, 1933 (1) Velvets, Velveteens, Plushes, Sealette and Cloths imitating furs, Astrachans ad val. | 15 per cent. | 30 per cent. | |
|
|
| (2) Lace for Attire: Lace Flouncings; Millinery and Dress Nets; Veilings; Embroideries in the piece; Tucked Linens or Cottons--------------------------------- ad val. | 15 per cent. | 40 per cent. | |
| On and after 27th October, 1933 | | | |
| (3) Italians containing wool------------------------------------------------------ ad val. | 5 per cent. | 25 per cent. | |
Import Duties—continued.
| Tariff Items. | British Preferential Tariff. | General Tariff. | |
| Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attire—continued. | |
| 105.—continued. (F) (1) Piece Goods, woollen, or containing wool, ordinarily used in the manufacture of outer clothing for human wear and weighing more than three ounces per square yard per square yard and ad val. | 1s. 30 per cent. | 2s. 50 per Cent. | |
|
|
|
|
| (2) Piece Goods, woollen, or containing wool, n.e.i. ad val. | 35 per cent. | 55 per cent. | |
| (3) Piece Goods, woollen, or containing wool, n.e.i., of a class or kind not produced in Australia, as prescribed by Departmental By-laws ad val. | 16 per cent. | 30 per cent. | |
|
| (4) Piece Goods, felt, of wool or containing wool per square yard and ad val. And on and after 9th March, 1933 | 9d. 20 per cent. | 1s. 6d. 37½ per cent. | |
|
|
| (4) Piece Goods, felt, of wool or containing wool— (a) Slipper Upper Felt per square yard and ad val. | 6d. 20 per cent. | 1s. 3d 37½ per cent | |
|
| (b) N.E.I.---------------------------------------------------- per square yard and ad val. | 9d. 20 per cent. | 1s. 6d. 37½ per cent. | |
| (5) Piece Goods, felt, composed of hair; Piece Goods, felt, n.e.i. ad val. | 35 per cent. | 55 per cent. | |
| (g) Hair Cloth and Cloth of Hair in combination with other fibres for interlining apparel per square yard or ad val. whichever rate returns the higher duty. | 6d. 45 per cent. | 8d. 65 per cent. | |
|
|
|
| (H) (1) Waterproofed Cloth, n.e.i., prepared with rubber, oil, celluloid or nitro-cellulose----------------------------------------------------------------------------- ad val. | 35 per cent. | 55 per cent. | |
| (2) Waterproofed Tape or Textile Strip— (a) Prepared with rubber, oil, celluloid or nitro-cellulose--- ad val. | 35 per cent. | 55 per cent. | |
| (b) N.E.I.--------------------------------------------------------------- ad val. | Free | 15 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---------------------------------------------- ad val. | 10 per cent. | 25 per cent. | |
|
| (J) (1) Leather Cloth and Leather Cloth Binding prepared with rubber, oil, celluloid or nitro-cellulose; Bookbinders’ Cloth prepared with nitro-cellulose ad val. | 35 per cent. | 55 per cent. | |
|
| (2) Oil baize and fabrics similar to oil baize prepared with rubber, oil, celluloid or nitro-cellulose— (a) As prescribed by Departmental Bylaws ad val. | 5 per cent. | 25 per cent. | |
|
|
| (b) N.E.I.----------------------------------------------------------- ad val. | 35 per cent. | 55 per cent. | |
| (K) Piece goods of a class or kind not produced in Australia which would otherwise be dutiable at a higher rate than that payable under this sub-item imported for use in the manufacture of neck-ties, as prescribed by Departmental Bylaws— (1) Silk or in chief part by weight silk; wool or in chief part by weight, wool and admixtures of wool and silk----------------------- ad val. | 10 per cent. | 20 per cent. | |
|
|
|
|
| (2) Other---------------------------------------------------------------- ad val. | 20 per cent. | 25 per cent. | |
Import Duties—continued.
| Tariff Items. | British Preferential Tariff. | General Tariff. | |
| Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attire—continued. | |
| 106. (a) 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 | 15 per cent. | |
|
|
| (b) Trimmings and Ornaments, n.e.i. for Hats Shoes and other attire, not being partly or wholly of gold or silver; 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 lengths for belts ---------------------------------------------------------------------------- ad val. | Free | 25 per cent. | |
|
|
|
| (c) Braids, Straw or Grass, for hat making— (1) Not bleached or dyed---------------------------------------------------- | Free | Free | |
| (2) Bleached or dyed------------------------------------------------ ad val. | 5 per cent. | 10 per cent. | |
| (d) Badges, Emblems, and the like (other than those of woven or embroidered material)— (1) Partly or wholly of gold or silver-------------------------- ad val. | 50 per cent. | 70 per cent. | |
|
|
| (2) Wholly of metal (not being partly or wholly of gold or silver) including metal enamelled-------------------------------------------- ad val. | 30 per cent. | 50 per cent. | |
|
| (3) N.E.I.------------------------------------------------------------- ad val. | Free | 25 per cent. | |
| (e) Buckles Clasps and Slides for Hats Shoes and other attire— (1) Partly or wholly of gold or silver ad val. | 50 per cent. | 70 per cent. | |
|
|
| (2) Wholly of metal (not being partly or wholly of gold or silver) including metal enamelled---------------------------------------------------- ad val. | 45 per cent. | 65 per cent. | |
|
| (3) Non-metallic, other than those made of glass or tinsel, with or without metal fittings or metal fastening devices--------------------- ad val. | 30 per cent. | 50 per cent. | |
|
| And on and after 9th March, 1933 | | | |
| (3) Non-metallic, other than those made of glass or tinsel, with or without metal fittings or metal fastening devices--------------------- ad val. | 20 per cent. | 50 per cent. | |
|
| (4) N.E.I.---------------------------------------------------------------- ad val. | Free | 26 per cent. | |
| (f) Buttons, n.e.i., including blanks and those partly finished— (1) Partly or wholly of gold or silver------------------------------- ad val. | 50 per cent. | 70 per cent. | |
|
| (2) Wholly of metal (not being partly or wholly of gold or silver) excepting trouser buttons ad val. | 40 per cent. | 60 per cent. | |
| (3) Non-metallic, other than those made of glass or tinsel and those specified in paragraph (4) of this sub-item, with or without metal fittings or metal fastening devices; Cloth Covered------------------------ ad val. | 30 per cent. | 50 per cent. | |
|
| And on and after 9th March, 1933 | | | |
| (3) Non-metallic, other than those made of glass or tinsel and those specified in paragraph (4) of this sub-item, with or without metal fittings or metal fastening devices; cloth covered------------------------- ad val. | 20 per cent. | 50 per cent. | |
|
| (4) Trochus, Pearl, or other Animal Shell, and imitations of trochus or pearl shell--------------------------------------------------------------------- ad val. | 15 per cent. | 30 per cent. | |
| (5) Other------------------------------------------------------------------ ad val. | Free | 15 per cent. | |
Import Duties—continued.
| Tariff Items. | British Preferential Tariff. | Genera Tariff. | |
| Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attire—continued. | |
| 107. (a) Woven and Embroidered Materials in the piece or otherwise:—Badges, Hat and Cap Fronts (badged), Medal Ribbons, Looping for Boots and Shoes; Labels and Hangers for all purposes including plain Hanger Material; Tubular Tie Material in the piece; Galoons Bands or Bandings Tapes and the like having printed woven or embroidered lettering badge trade name or mark or design thereon; Slipper, Shoe, and Blazer Bindings ad val. | 45 per cent. | 70 per cent. | |
|
|
|
|
|
| (b) Ribbons and Galoons having not more than 48 ribs to the lineal inch and being not more than three and a half inches in width ad val. | 45 per cent. | 70 per cent. | |
|
| And on and after 27th October, 1933 | | | |
| 107. (a) Woven and Embroidered Materials in the piece or otherwise:—Badges, Hat and Cap Fronts (badged), Medal Ribbons (not being water-waved), Looping for Boots and Shoes; Labels and Hangers for all purposes including plain Hanger Material; Tubular Tie Material in the piece; Galoons Bands or Bandings Tapes and the like having printed woven or embroidered lettering badge trade name or mark or design thereon; Ribbons (not being water-waved) and Galoons having not more than 48 ribs to the lineal inch and being not more than three and a half inches in width; Slipper, Shoe, and Blazer Bindings ad val. | 35 per cent. | 60 per cent. | |
|
|
|
|
|
|
|
| (b) Regalia Ribbons for use in the manufacture of Lodge Regalia, as prescribed by Departmental By-laws ad val. | Free | 25 per cent. | |
|
| 108. (a) (1) Feathers, undressed, and Down ad val. | 15 per cent. | 15 per cent. | |
| (2) Feathers, undressed, as prescribed by Departmental By-laws | Free | Free | |
| (b) Feathers, dressed, including Feathers made up into trimmings; also Natural Birds and Wings ad val. | 30 per cent. | 50 per cent. | |
|
| 109. Artificial Flowers, Fruits, Plants, Leaves, and Grains, of all kinds and materials ad val. | 45 per cent. | 70 per cent. | |
|
| 110. (a) Apparel, other than knitted, viz.:— (1) Overcoats and Suits:— (a) Men’s, i.e., with chest measurement of 34 inches and over-- each | 15s. | 25s. | |
|
|
| (b) Boys’ and Youths’------------------------------------------------------ each | 10s. | 15s. | |
| (2) (a) Trousers or Knickers with waist measurement of 31 inches and over, imported separately ---------------------------------------------------------------- each | 6s. | 8s. 6d. | |
|
| (b) Trousers or Knickers with waist measurement less than 31 inches, imported separately each | 4s. | 8s. | |
|
| (c) Coats and Vests, Men’s, i.e., with chest measurement of 34 inches and over, imported separately— (1) each Coat--------------------------------------------------------------- | 9s. | 15s. | |
|
|
| (2) each Vest---------------------------------------------------------------- | 3s. | 5s. | |
| (d) Coats and Vests, Boys’ and Youths’, i.e., with chest measurement less than 34 inches, imported separately— (1) each Coat--------------------------------------------------------------- | 6s. | 13s. | |
|
| (2) each Vest---------------------------------------------------------------- | 2s. | 5s. | |
Import Duties—continued.
| Tariff Items. | British Preferential Tariff. | General Tariff. | |
| Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attire—continued. | |
| 110.—continued. (a)—continued. (3) Blouses or Skirts imported separately— (a) Cotton, linen, or other material n.e.i. each | 2s. | 4s. | |
|
|
|
| (b) Wool or containing wool each | 7s. | 11s. | |
| (c) Silk or containing silk but not containing wool--------- each | 4s. | 8s. | |
| (4) Coats— (a) Girls’, n.e.i., i.e., measuring 42 inches or less from collar seam to foot of coat, viz.:— (1) Cotton, linen, or other material n.e.i.--------- each | 4s. | 6s. | |
|
|
| (2) Wool or containing wool------------------------- each | 9s. | 13s. | |
| (3) Silk or containing silk but not containing wool each | 6s. | 10s. | |
| (b) Women’s, n.e.i., viz.:— (1) Cotton, linen, or other material n.e.i.-------------- each | 8s. | 13s. | |
| (2) Wool or containing wool------------------------------ each | 13s. | 20s. | |
| (3) Silk or containing silk but not containing wool- each | 10s. | 17s. | |
| (5) Costumes, Dresses, or Robes, but not including Dresses or Robes for infants in arms, or such articles when not exceeding 22 inches in length, viz.:— (a) Cotton, linen, or other material n.e.i. each | 6s. | 12s. | |
|
|
|
| (b) Wool or containing wool------------------------------------- each | 15s. | 25s. | |
| (c) Silk or containing silk but not containing wool ------ each | 12s. | 20s. | |
| (b) Apparel, knitted, and Apparel made from knitted or lock-stitched piece goods, viz.:— (1) Blouses, Skirts, Underwear, and Bathing Costumes— (a) Cotton or other material n.e.i.---------------- each | 2s. | 4s. | |
|
|
| (b) Wool or silk or containing wool or silk each | 5s. | 9s. | |
| (2) Coats, Jumpers, Cardigans, Sweaters, and similar garments— (a) Girls’ or Boys’, i.e., with chest measurement under 34 inches each | 4s. | 6s. | |
|
|
| (b) Women’s or Men’s, i.e., with chest measurement 34 inches and over---------------------------------- each | 8s. | 13s. | |
| (3) Costumes, Dresses or Robes— (a) Cotton or other material n.e.i.---------------- each | 6s. | 12s. | |
| (b) Wool or containing wool but not containing silk each | 11s. | 21s. | |
| (c) Silk or containing silk each | 15s. | 30s. | |
| and in addition to the rates specified in sub-items (A) and (B)--------- ad val. | 30 per cent. | 50 per cent. | |
| or, as to all the goods covered by sub-items (A) and (B), the following rates if same return a higher duty, viz.:—--------------------------------------------------------------- ad val. | 60 per cent. | 75 per cent. | |
| (c) Corsets------------------------------------------------------------------------- ad val. | 30 per cent. | 50 per cent. | |
| | | | |
Import Duties—continued.
| Tariff Items. | British Preferential Tariff. | General Tariff. | |
| Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attire—continued | |
| 110.—continued. (d) Apparel, n.e.i., for the human body, partly or wholly made up, including materials cut into shape therefor; also material bearing any pattern design or marking for the purpose of indicating that it is to be made up into separate articles of apparel; Boxed Robes; Apparel not otherwise subject to a lower rate of duty and not imported for sale or trade and not exceeding a total value of £5 ad val. | 45 per cent. | 65 per cent. | |
|
|
|
|
| (e) Neck Ties for human wear---------------------------------------------- per dozen or ad val. whichever rate returns the higher duty. | 3s. 45 per cent. | 4s.6d 65 per cent. | |
|
| 111. Articles of natural or imitation hair:— (a) Wigs, Transformations, and Fringes including Scalps or Patches---- each or ad val. whichever rate returns the higher duty. | 10s. 20 per cent. | 12s. 25 per cent. | |
| (b) Switches-------------------------------------------------------------------------- each or ad val. whichever rate returns the higher duty. | 5s. 20 per cent. | 6s. 25 per cent. | |
| (c) Hair Nets, and n.e.i.------------------------------------------------------------ ad val. | 20 per cent. | 37½ 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, parts of Furs or other Skins sewn together. Fur Trimmings and imitation Fur Tails------------------------------------------------- ad val. | 60 per cent. | 75 per cent. | |
|
| (b) (1) Fur and other Skins n.e.i. (except rabbit skins), dressed or prepared for making up--------------------------------------------------------------------------- ad val. | 15 per cent. | 30 per cent. | |
| (2) Rabbit Skins dressed or prepared for making up-------- per doz. skins or ad val. whichever rate returns the higher duty. | 10s. 25 per cent. | 10s. 42½ per cent. | |
|
| (c) Hatters’ Fur, not on the skin----------------------------------------------- ad val. | 15 per cent. | 25 per cent. | |
| 113. Gloves (except of rubber), viz.:— (a) Harvesting, Driving, Housemaids’, and Gardening per doz. pairs or ad val. whichever rate returns the higher duty. | 2s. 25 per cent. | 3s. 42½ per cent. | |
|
|
| (b) N.E.I. including Mittens---------------------------------------------------- ad val. | Free | 25 per cent. | |
| 114. Hats, Caps, and Bonnets— (a) Firemen’s Helmets and Miners’ Hats------------------------------- ad val. | Free | 10 per cent. | |
| (b) Wool Felt Hats for men and boys in any stage of manufacture including wool felt hoods therefor per doz. or ad val. whichever rate returns the higher duty. And on and after 9th March, 1933 | 30s. 45 per cent. | 60s. 85 per cent. | |
|
|
|
|
| (b) Wool Felt Hats in any stage of manufacture for men and boys, including wool felt hoods therefor per dozen or ad val. whichever rate returns the higher duty. | 22s.6d. 45 per cent. | 42s.6d. 65 per cent. | |
|
|
|
Import Duties—continued.
| Tariff Items. | British Preferential Tariff. | General Tariff. | |
| Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attire—continued. | |
| 114.—continued. (c) Fur Felt Hats for men and boys in any stage of manufacture including fur felt hoods therefor per doz. or ad val. whichever rate returns the higher duty. And on and after 9th March, 1933 | 48s. 45 per cent. | 72s. 65 per cent. | |
|
|
|
|
|
|
| (c) Fur Felt Hats in any stage of manufacture for men and boys, including fur felt hoods therefor per dozen or ad val. whichever rate returns the higher duty. | 36s. 45 per cent. | 60s. 65 per cent. | |
|
|
|
|
| (d) Caps n.e.i.-------------------------------------------------------------------- per doz. and ad val. | 15s. 35 per cent. | 17s. 55 per cent. | |
|
| (K) Wool Felt Hoods for girls’ and women’s hats per doz. or ad val. whichever rate returns the higher duty. And on and after 9th March, 1933 | 20s. 35 per cent. | 30s. 55 per cent. | |
|
|
|
|
| (e) Hoods- for girls’ and women’s hats, viz.:— (1) Wool Felt Hoods----------------------------------------------- per dozen or ad val. whichever rate returns the higher duty. | 10s. 45 per cent. | 20s. 65 per cent. | |
|
|
| (2) Fur Felt Hoods and Velour Hoods per doz. or ad val. whichever rate returns the higher duty. For the purposes of paragraph (1) of this sub-item the term “ Hoods” includes hoods in any stage of manufacture up to but not including the defining of the brim. | 24s. 45 per cent. | 39s. 65 per cent. | |
|
|
|
|
|
| (f) Felt hats and felt capelines for women and girls, Fur Felt hoods for women’s and girls’ hats, Berets, Women’s and Girls’ caps (other than bathing) of any material; Hats and Bonnets n.e.i.-------------------------------- per doz. or ad val. whichever rate returns the higher duty. | 45s. 45 per cent. | 60s. 65 per cent. | |
|
|
|
|
|
| And on and after 9th March, 1933 | | | |
| (f) (1) Felt Capelines for girls’ and women’s hats per dozen or ad val. | 24s. 45 per cent. | 39. 65 per cent. | |
|
| whichever rate returns the higher duty. | | | |
| (2) Felt Hats for girls and women; Berets; Girls’ and Women’s Caps (other than bathing) of any material; Hats n.e.i. and Bonnets--- per dozen or ad val. whichever rate returns the higher duty. | 45s. 45 per cent. | 60s. 65 per cent. | |
|
|
| (g) Hoods other than of felt— (1) Panama and Pandan plaited from the tip of the crown to the base of the brim and which do not contain any thread straws or other material joining the plaits or other material together------------------------------- ad val. | 45 per cent. | 65 per cent. | |
|
|
|
Import Duties—continued.
| Tariff Items. | British Preferential Tariff. | General Tariff. | |
| Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attire—continued | |
| 114—continued (g)—continued. (2) Other-------------------------------------------------------------- per doz. or ad val. whichever rate returns the higher duty. And on and after 9th March, 1933 | 18s. 45 per cent. | 24s. 65 per cent. | |
|
|
|
|
| (g) Hoods other than of felt----------------------------------------------- ad val. | 45 per cent. | 65 per cent. | |
| (h) Bathing Hats and Bathing Caps of rubber or other material-- per doz. or ad val. whichever rate returns the higher duty. | 12s. 35 per cent. | 16s. 55 per cent. | |
|
|
| 115. (a) Socks* for human attire— * The word “Socks” means any hose for human wear which when worn does not cover the knee. | |
| (1) Cotton--------------------------------------------------------- per dozen pairs or ad val. whichever rate returns the higher duty. | 20s. 50 per cent. | 30s. 70 per cent. | |
| (2) Woollen or containing wool-------------------------------- per doz. pairs or ad val. whichever rate returns the higher duty. | 17s. 6d. 50 per cent. | 25s. 6d. 70 per cent. | |
|
| (3) Silk or containing silk but not containing wool, and n.e.i. per doz. pairs or ad val. whichever rate returns the higher duty. | 20s. 45 per cent. | 30s. 65 per cent. | |
|
|
| (b) Stockings † for human attire— ↑ The word “Stockings” means any hose for human wear which when worn covers the knee. | |
| (1) Cotton---------------------------------------------------------- per doz. pairs or ad val. whichever rate returns the higher duty. | 30s. 50 per cent. | 50s. 70 per cent. | |
|
| (2) Woollen or containing wool------------------------------ per doz. pairs or ad val. whichever rate returns the higher duty. | 25s. 50 per cent. | 35s. 70 per cent. | |
|
| (3) Silk or containing silk but not containing wool, and n.e.i. per doz. pairs or ad val. whichever rate returns the higher duty. And on and after 9th March, 1933 | 30s. 45 per cent. | 50s. 65 per cent. | |
|
|
|
| 115. (a) Socks*--------------------------------------------------------------- per dozen pairs or ad val. whichever rate returns the higher duty. | 12s. 45 per cent. | 26s. 65 per cent. | |
|
| * The word “Socks” means any hose for human wear which when worn does not cover the knee. | |
| (b) Stockings†— (1) Cotton; silk or containing silk; and n.e.i. per dozen pairs or ad val. whichever rate returns the higher duty. | 15s. 45 per cent. | 35s. 65 per cent. | |
| (2) Woollen------------------------------------------------------ per dozen pairs or ad val. whichever rate returns the higher duty. | 15s. 45 per cent. | 30s. 65 per cent. | |
|
| ↑ The word “Stockings” means any hose tor human wear which when worn cover the knee. | |
| 116. Parasols, Sunshades, and Umbrellas, n.e.i.-------------------------------- ad val. | 30 per cent. | 60 per cent. | |
| 117. Blankets, n.e.i., (except of Rubber); Blanketing; Lap Dusters; Rugs n.e.i., including Buggy Rugs or Aprons but not including Fur or other Skin Rugs, and Rugging ad val. | 35 per cent. | 55 per cent. | |
|
Import Duties—continued.
| Tariff Items. | British Preferential Tariff. | General Tariff. | |
| Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attire—continued. | |
| 118. (a) Carpets, Carpeting, Floor Cloths n.e.i., Floor and Carriage Mats of any textile material except coir; Floor Rugs and Coverings n.e.i., not being of rubber and not being Furs or other Skins or Carpet Felt Under Carpet Felt or Carpet Felt Paper; Saddlebag in the piece or otherwise--------------------------------- ad val. | 15 per cent. | 30 per cent. | |
|
|
|
| (b) Roof coverings in the piece, Floor Coverings, and similar materials, surfaced or unsurfaced, consisting of felt, textile, or paper base, impregnated or laminated with bitumastic, asphaltic, tar or pitch emulsions or similar preparations; damp-course and similar materials in sheets or rolls ad val. | 45 per cent. | 65 per cent. | |
|
|
|
|
| (c) Linoleums and Floor Coverings having a similar surface to linoleums ad val. | 20 per cent. | 37½ per cent. | |
| 119. Articles of Coir, viz.:—Fenders, Mats and Matting including Cricket Matting ad val. | 20 per cent. | 35 per cent. | |
| 120. (a) Articles, Textile, as under, not being piece goods, viz.:— Articles of Furnishing Drapery and Napery, including Quilts n.e.i., Table Covers, Doyleys, Tray Cloths, Sheets, Pillow Cases and Covers, Bolster Cases, Counterpanes, Bed Spreads, Table Mats, Splashers, Tablecloths, Runners, Mantel Borders, Toilet Sets, Bags for Linen, Brush and Comb Bags, Nightdress Cases, Handkerchief Sachets, and the like. Cosies and Cushions in part or wholly made up— (1) When not containing wool------------------------------- ad val. | 30 per cent. | 50 per cent. | |
|
|
|
|
|
|
|
| (2) When containing wool------------------------------------ ad val. And on and after 6th May, 1933 | 45 per cent. | 65 per cent. | |
|
| (a) Articles, Textile, as under, not being piece goods, viz.:— Articles of Furnishing Drapery and Napery, including Quilts n.e.i., Table Covers, Doyleys, Tray Cloths, Sheets, Pillow Cases and Covers, Bolster Cases, Counterpanes, Bed Spreads, Table Mats, Splashers, Tablecloths, Runners, Mantel Borders, Toilet Sets, Bags for Linen, Brush and Comb Bags, Nightdress Cases, Handkerchief Sachets, and the like, Cosies and Cushions in part or wholly made up— (1) When not containing wool-------------------------------- ad val. | 25 per cent. | 45 per cent. | |
|
|
|
|
|
|
|
| (2) When containing wool------------------------------------- ad val. | 35 per cent. | 55 per cent. | |
| (aa) Feather or Down Quilts----------------------------------------------------- ad val. | 45 per cent. | 65 per cent. | |
| (b) (1) Cotton or Linen Handkerchiefs---------------------------------------- ad val. | 35 per cent. | 55 per cent. | |
| (2) Cotton or Linen Serviettes------------------------------------------- ad val. And on and after 6th May, 1933 | 30 per cent. | 50 per cent. | |
|
| (b) (1) Cotton or Linen Handkerchiefs------------------------------------- ad val. or per doz. whichever rate returns the higher duty. | 30 per cent. .. | 50 per cent. 1s. | |
|
|
| (2) Cotton or Linen Serviettes---------------------------------------------- ad val. | 25 per cent. | 45 per cent. | |
Import Duties—continued.
| Tariff Items. | British Preferential Tariff. | General Tariff. | |
| Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attire—continued. | |
| 120.—-continued. (c) (1) (a) Huckaback towels, cut or uncut; Huckaback towelling in the piece whether defined or not for cutting up---------------------------------- ad val. | 5 per cent. | 25 per cent. | |
|
|
| (b) Towels n.e.i., cut or uncut; Towelling n.e.i., in the piece whether defined or not for cutting up; Terry Cloth and Terry Robing in the piece ad val. | 40 per cent. | 60 per cent. | |
|
| (2) Towelling in the piece defined for cutting up, of a class or kind not manufactured in Australia, as prescribed by Departmental By-laws------- ad val. | 10 per cent. | 30 per cent. | |
|
| (3) Towelling in the piece not defined for cutting up, of a class or kind not manufactured in Australia, as prescribed by Departmental By-laws ad val. | 5 per cent. | 25 per cent. | |
|
| (d) Cotton and Linen Tablecloths Handkerchiefs and Serviettes imported in an unhemmed, unpressed and unboxed condition, as prescribed by Departmental By-laws--------------------------------------------------------------------------- ad val. On and after 9th March, 1933 | 5 per cent. | 25 per cent. | |
|
|
| (e) Sponge Cloths or Sweat Rags----------------------------------------------- ad val. And on and after 27th October, 1933 | 40 per cent. | 60 per cent. | |
|
| (e) Sponge Cloths, Sweat Rags and Dorset Cloths, and material in the piece for the manufacture thereof ad val. | 40 per cent. | 60 per cent. | |
|
| 121. (a) Curtains and Blinds, n.e.i. (not including blinds attached to rollers)— (1) When not containing wool------------------------------------- ad val. | 20 per cent. | 35 per cent. | |
| (2) When containing wool------------------------------------------ ad val. | 35 per cent. | 50 per cent. | |
| (b) Curtain Clips, Bands, Loops and Holders, and Blind Tassels------- ad val. | Free | 10 per cent. | |
| 122. Articles n.e.i.— (a) Partly or wholly made up from textiles, or feathers, not included under items 108 or 110, and including materials cut into shape therefor ad val. | 45 per cent. | 65 per cent. | |
|
|
| (b) Partly or wholly of felt including materials cut into shape therefor ad val. And on and after 9th March, 1933 | 60 per cent. | 75 per cent. | |
| 122. (a) Articles n.e.i. (a) partly or wholly made up from textiles or feathers, not included under items 108 or 110, including materials cut into shape therefor ad val. | 30 per cent. | 50 per cent. | |
|
|
| (b) Articles n.e.i. partly or wholly of felt including materials cut into shape therefor ad val. | 40 per cent. | 60 per cent. | |
| 123. (a) Waddings and Cotton Wool— (1) Waddings, Cotton Wool (not medicated) n.e.i. per lb. or ad val. whichever rate returns the higher duty. | 3d. 20 per cent. | 4d. 37½ per cent. | |
|
|
|
| (2) Absorbent Cotton Wool (not medicated) per lb. or ad val. whichever rate returns the higher duty. | 4d. 20 per cent. | 6d. 37½ per cent. | |
|
|
| (b) Waste, Engine cleaning------------------------------------------------------- ad val. | 10 per cent. | 30 per cent. | |
| (c) Waste, Axle---------------------------------------------------------------------- ad val. | 10 per cent. | 30 per cent. | |
Import Duties—continued.
| Tariff Items. | British Preferential Tariff. | General Tariff. | |
| Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attire—continued | |
| 124. Braids, Fringes, or Edgings, of textile materials, not being for attire---- ad val. | 10 per cent. | 35 per cent. | |
| 125. Felt for making polishing pads---------------------------------------------------- ad val. | Free | 10 per cent. | |
| 126. (a) Saddlers’ Webs, Upholsterers’ Webs---------------------------------------- ad val. | Free | 16 per cent. | |
| (b) Collar Cheek, Collar Cloth, Saddlers’ Kersey, and Saddlers’ Serge per square yard or ad val. whichever rate returns the higher duty. | 1s. 3d. 35 per cent. | 2s. 6d. 55 per cent. | |
|
| 127. Hop-cloth; Filter Cloth for mines and Filter and Press Cloth for oil mills ad val. | Free | 10 per cent. | |
|
| 128. Milling Silk--------------------------------------------------------------------------------------- | Free | Free | |
| 129. (a) Hessians and Brattice Cloth; Jute Piece Goods----------------------------------- | Free | Free | |
| (b) Bookbinders’ Cloth n.e.i.; Bunting------------------------------------------ ad val. | Free | 15 per cent. | |
| 130. Canvas and Duck— (a) Waterproofed by treatment with any substance--------------------- ad val. | 20 per cent. | 37½ per cent. | |
|
| (b) Other------------------------------------------------------------------------------ ad val. | 5 per cent. | 26 per cent. | |
| 131. Tents, Sails, and Flags:— (a) Tents and Sails----------------------------------------------------------------- ad val. | 15 per cent. | 25 per cent. | |
|
| (b) Flags and Banners over 1 foot in length--------------------------------- ad val. | 20 per cent. | 30 per cent. | |
| 132. Diving Dresses------------------------------------------------------------------------- ad val. | Free | 10 per cent. | |
| 133. Bags and Sacks of Calico, Hessian n.e.i., and Linen, and Meat Wraps, whether partly or wholly made up; and Bags and Sacks, n.e.i.--------------------------- ad val. | 20 per cent. | 36 per cent. | |
|
| 134. (a) Bags Sacks Packs and Bales for Bran, Chaff, Potato, Onion, Coal and Wool; also Sugar Mats, Sugar, Corn and Flour Sacks------------------------------------- | Free | Free | |
|
| (b) Compressed Fodder Sacks and Ore Bags, as prescribed by Departmental By-laws---------------------------------------------------------------------------------------------- | Free | Free | |
|
| 135. Accoutrements, Buttons, Braid, and Lace, for Naval and Military Uniforms, as prescribed by Departmental By-laws------------------------------------------------------- ad val. | Free | 10 per cent. | |
|
| DIVISION VI—METALS AND MACHINERY.* * Motive Power, Engine Combinations, and Power Connexions are dutiable under their respective headings when not integral parts of machines, machinery, or machine tools | |
| 136. Iron and Steel— (a) Pig Iron--------------------------------------------------------------------------- per ton | 20s. | 40s. | |
|
| (b) Ingots, Blooms, Slabs, Billets, Puddled Bars and Loops, or like crude manufactures, less finished than Iron or Steel Bars, but more advanced than Pig Iron (except castings)-------------------------------------------------------------------- per ton | 32s. | 65s | |
|
|
| (c) (1) Angle, Rod other than Wire Rod in Coils, Tee, Bar exceeding one eighth of an inch in thickness and not being of fancy pattern; Bar exceeding one eighth of an inch in thickness of fancy pattern rolled direct from the billet bar or rod and in the state in which it leaves the rolls------------ per ton | 70s. | 120s. | |
|
|
|
| (2) Wire Rod in Coils--------------------------------------------------------- per ton | 44s. | 80s. | |
Import Duties—continued.
| Tariff Items. | British Preferential Tariff. | General Tariff. | |
| Division VI.—Metals and Machinery—continued. | |
| 136.—continued. (d) Plate and Sheet (plain)— (1) Up to and including one-eighth of an inch in thickness--- per ton | 65s. | 100s. | |
|
|
| (2) Of the following dimensions, viz.:—¼ inch to 1 inch in thickness both sizes inclusive, in widths of 14 inches 16 inches and 18 inches, and of any length; 3/16 inch in thickness, in widths up to and including 48 inches, and in lengths up to and including 78 inches; of gauges† 8 to 9 (Birmingham Sheet Gauge) both gauges† inclusive, in widths up to and including 48 inches, and in lengths up to and including 96 inches per ton | 90s. | 145s. | |
|
|
|
|
|
|
| † Three per cent, rolling tolerance each way is to be made. | |
| (3) Other-------------------------------------------------------------------- per ton and a deferred duty as follows:— on and after 1st January, 1934 | 48s. | 85s. | |
|
| (3) Other-------------------------------------------------------------------- per ton | 90s. | 145s. | |
| (e) (1) Wire of No. 15 or finer gauge (Imperial Standard Wire Gauge) ad val. | 30 per cent. | 65 per cent. | |
| (2) Wire, other-------------------------------------------------------------- per ton |