Customs Amendment Act 1926

Public Act		1926 No 47
Date of assent		9 September 1926

	Title
1	Short Title.
2	Amendment of Tariff.
3	Ratification of certain resolutions imposing duties and allowing exemptions.
4	Saving of treaty with Commonwealth of Australia.
5	Application of Act to Cook Islands.
	Schedule

An Act to amend the Customs Act, 1913.

BE IT ENACTED by the General Assembly of New Zealand in Parliament assembled, and by the authority of the same, as follows:—

1 Short Title.

This Act may be cited as the Customs Amendment Act, 1926, and shall be read together with and deemed part of the Customs Act, 1913.

2 Amendment of Tariff.

(1.)

The duties of Customs imposed and the exemptions from such duties provided by the Customs Amendment Act, 1921, in respect of the goods mentioned in Part I of the Schedule hereto are hereby abolished, and there shall be levied, collected, and paid to and for the use of His Majesty upon the goods mentioned in Part II of the Schedule hereto the duties of Customs (if any) set forth therein.

(2.)

The First Schedule to the Customs Amendment Act, 1921, is hereby accordingly amended by repealing so much thereof as is set out in Part I of the Schedule hereto, and substituting therefor the provisions of Part II of that Schedule.

3 Ratification of certain resolutions imposing duties and allowing exemptions.

(1.)

The resolutions of the House of Representatives, passed on the thirty-first day of August, nineteen hundred and twenty-six, purporting to impose certain duties of Customs and to create certain exemptions from such duties, shall be deemed to have taken effect, and to have had the force of law according to the tenor thereof, and to have so continued until the passing of this Act.

(2.)

Every such resolution shall be deemed to be revoked on the passing of this Act.

4 Saving of treaty with Commonwealth of Australia.

(1.)

Nothing in this Act shall apply with respect to any goods being the produce or manufacture of the Commonwealth of Australia and specified in the Schedule to the agreement ratified and confirmed by the Tariff Agreement (New Zealand and Australia) Ratification Act, 1922.

(2.)

Nothing in this Act shall apply with respect to any other goods being the produce or manufacture of the Commonwealth of Australia until a date to be fixed in that behalf by the Minister of Customs by notice in the Gazette, after agreement in that behalf with the Government of the said Commonwealth, or after six months’ notice of intention to impose a duty on any such goods, given in accordance with the agreement with the said Commonwealth, dated the eleventh day of April, nineteen hundred and twenty-two, and ratified by the Tariff Agreement (New Zealand and Australia) Ratification Act, 1922.

5 Application of Act to Cook Islands.

The duties and exemptions from duty provided for in this Act shall be in force in the Cook Islands on and from a date to be determined by the Governor-General by Order in Council, and until an Order in Council under this section comes into force the duties and exemptions in force in those islands on the commencement of this Act shall continue to be in force and allowed.

Schedule

Part I Provisions of Tariff as set out in the First Schedule to the Customs Amendment Act, 1921, and herein repealed

—	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
—	Column No. 1.	Column No. 2.	Column No. 3.
Class VI.—Leather, Leather Manufactures, Grindery, and Rubber Goods.
Rubber tires, rubber tiring, and inner tubes of rubber for pneumatic tires, n.e.i.	10% ad val.	20% ad val.	25% ad val.
Class X.—Metals and Machinery.
Gas-engines and oil-engines entered and declared for use on cycles motor-vehicles traction-engines and tractors suited for use in warehouses or upon wharves and pavements	10% ad val.	20% ad val.	25% ad val.
Class XI.—Vehicles.
Bicycles, tricycles, and the like vehicles, including motor-cycles, also hubs, spindles, and other finished, partly finished, or machined parts of the same, n.e.i.; side-cars for motor-cycles	10% ad val.	20% ad val.	25% ad val.
Motor-vehicles and parts thereof, viz.:—
(1.) Motor-vehicles n.e.i., including tractors driven by gas, oil, or electricity, suited for use in warehouses, or upon wharves and pavements	10% ad val.	20% ad val.	25% ad val.
(2.) Single-seated bodies n.e.i., in addition to the duty payable under clause (1) hereof	£5 each	£7 10s. each	£7 10s. each.
(3.) Double-seated bodies n.e.i., in addition to the duty payable under clause (1) hereof	£10 each	£15 each	£15 each.
(4.) Bodies with fixed or movable canopy tops—e.g., landaulette, limousine, taxicab, and similar types, and n.e.i. (excluding those unsuited for carrying passengers), in addition to the duty payable under clause (1) hereof	£15 each	£22 10s. each	£22 10s. each.
Speedometers, and mileage-recorders, suited for use on road-vehicles	10% ad val.	20% ad val.	25% ad val.
Class XIII.—Timber, Woodenware, Furniture, and Wickerware.
Timber, rough-sawn:—
(1.) Ash, hickory, lancewood, lignum-vitæ, beechwood, cedar, oak, mahogany, and walnut	Free	Free	Free.
(3) N.e.i.	2s. per 100 sup ft.	2s. per 100 sup ft.	2s. per 100 sup ft.

PART II Schedule of Duties and Exemptions to be substituted for Duties and Exemptions specified in Part I of this Schedule

—	British Preferential Tariff.	Intermediate Tariff.	General Tariff.
—	Column No. 1.	Column No. 2.	Column No. 3.
Class VI.—Leather, Leather Manufactures, Grindery, and Rubber Goods.
Rubber tires, rubber tiring, and inner tubes of rubber for pneumatic tires, n.e.i.	10% ad val.	25% ad val.	35% ad val.
Class X.—Metals and Machinery.
Gas-engines and oil-engines suited, for use on cycles motor-vehicles traction-engines and tractors suited for use in warehouses or upon wharves and pavements	10% ad val if entered and declared to be for use on cycles motor-vehicles traction-engines and tractors suited for use in warehouses or upon wharves or pavements	25% ad val.	35% ad val.
CLASS XI.—VEHICLES.
Bicycles, tricycles, and the like vehicles, including motor-cycles, also hubs, spindles, and other finished, partly finished, or machined parts of the same, n.e.i.; side-cars for motor-cycles	10% ad val.	25% ad val.	35% ad val.
Motor-vehicles n.e.i. (including tractors driven by gas, oil, or electricity, suited for use in warehouses, or upon wharves and pavements)	10% ad val.; and, in cases where such motor-vehicles are imported having bodies suited or designed for carrying passengers, an additional duty (herein referred to as “body duty”) of 10% ad val on any such vehicle (inclusive of the body): Provided that where the value for duty of any vehicle (inclusive of the body) exceeds £200 the body duty shall be: On £200 of such value, 10% ad val.; on the remainder of such value, 5% ad val.	25% ad val.; and, in cases where such motor-vehicles are imported having bodies suited or designed for carrying passengers, an additional duty (herein referred to as “body duty”) of 15% ad val on any such vehicle (inclusive of the body): Provided that where the value for duty of any vehicle (inclusive of the body) exceeds £200 the body duty shall be: On £200 of such value, 15% ad val.; on the remainder of such value, ad val.	35% ad val.; and, in cases where such motor-vehicles are imported having bodies suited or designed for carrying passengers, an additional duty (herein referred to as “body duty”) of 15% ad val on any such vehicle (inclusive of the body): Provided that where the value for duty of any vehicle (inclusive of the body) exceeds £200 the body duty shall be: On £200 of such value, 15% ad val.; on the remainder of such value, ad val.
(1.) When any body of a motor-vehicle suited or designed for carrying passengers is imported by itself or otherwise than as set out above, body duty shall be payable, and the Minister shall determine the amount of such body duty. The body duty so payable shall, as nearly as may be, be equal to the amount of body duty that would have been payable if such body had been imported as part of and attached to a motor-vehicle manufactured in the same country as the body.
(2.) Where the Minister is of opinion that any body duty is being or is likely to be evaded or avoided by the importation of any motor-vehicles without engines, tires, or other component parts which, in the ordinary course of business, are usually imported therewith, the Minister may, at his discretion, require that body duty shall be paid as if such engines, tires, or other component parts had been imported with such vehicles.
Speedometers, and mileage-recorders, suited for use on road-vehicles	10% ad val.	25% ad val.	35% ad val.
Class XIII.—Timber. Woodenware. Furniture, and Wickerware.
Timber, rough-sawn—
(1.) Ash, hickory, lancewood, lignum-vitæ, and the timbers the botanical names of which are Swietenia species, Juglans species, Juniperus virginiana (red cedar), Quercus sessiliflora, Quercus pedunculata, Quercus alba, Quercus garryana, and such other similar species or kinds of timbers as the Minister may from time to time approve	Free	Free	Free.
(3.) N.e.i.	2s. per 100 sup ft.	2s. per 100 sup ft.	2s per 100 sup ft.

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Customs Amendment Act 1926