CUSTOMS.

No. 85 of 1936.

An Act to amend section one hundred and fifty-one a of the Customs Act 1901–1935 and to insert in that Act a new section one hundred and fifty-one b.

[Assented to 7th December, 1936.]

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 and citation.

1.—(1.)     This Act may be cited as the Customs Act 1936.

(2.)  The Customs Act 1901–1935 is in this Act referred to as the Principal Act.

(3.)  The Principal Act, as amended by this Act, may be cited as the Customs Act 1901–1936.

Conditions relating to application of Preferential Tariff.

2.     Section one hundred and fifty-one a of the Principal Act is amended—

(a) by omitting from sub-section (1.) the words “, whether passed before or after the commencement of this section,” and inserting in their stead the words “(whether passed before or after the commencement of this section) which specifies in respect of any goods rates of duties of Customs lower than the Intermediate Tariff in respect of those goods,”;

(b) by omitting sub-section (4.) and inserting in its stead the following sub-section:—

“(4.) The provisions of this section shall apply, mutatis mutandis, in relation to goods which are imported from any country in respect of which a Customs Tariff within the meaning of sub-section (1.) of this section applies, in like manner as they apply in relation to goods imported from the United Kingdom,”; and

(c) by adding at the end thereof the following sub-section:—

“(10.) In this section, ‘Intermediate Tariff’ means the rates of duty set out in the column headed ‘Intermediate Tariff’ in the schedule to any Act imposing duties of Customs, in respect of goods in relation to which the expression is used.”.

3.     After section one hundred and fifty-one a of the Principal Act the following section is inserted:—

Conditions relating to application of Intermediate Tariff.

“151b.—(1.)   Where the Governor-General, in pursuance of any power conferred by any other Act, by proclamation declares that the Intermediate Tariff shall apply to such goods specified in the proclamation as are the produce or manufacture of the country specified in the proclamation, those goods shall be deemed to be the produce or manufacture of that country if they are produced or manufactured as prescribed or if such conditions as are prescribed are complied with in respect of those goods, and they are not goods to which, by reason of their compliance with the conditions prescribed by this Act or otherwise for the application of rates of duty lower than the Intermediate Tariff, such lower rates of duty apply.

“(2.)    In this section, ‘Intermediate Tariff’ means the rates of duty set out in the column headed ‘Intermediate Tariff’ in the schedule to any Act imposing duties of Customs, in respect of goods in relation to which the expression is used.”.