This Part of this Act shall be read together with and deemed part of the Customs Act, 1913 (hereinafter in this Part referred to as the principal Act).

On the passing of this Act and thereafter while this Part remains in force, but subject to any provisions of the Customs Acts as to the alteration of duties, Customs duties shall be levied, collected, and paid on goods of the kinds or classes mentioned in Part II of the First Schedule hereto in accordance with the following provisions, namely:—

So much of the First Schedule to the Customs Amendment Act, 1927, as amended by the Customs Acts Amendment Act, 1930, as is set out in Part I of the First Schedule hereto is hereby consequentially repealed, and Part II of the First Schedule hereto is hereby substituted therefor, and shall be deemed to form part of the Tariff.

Notwithstanding anything to the contrary in this or any other Customs Act, there shall be levied, collected and paid upon all goods (other than goods of the classes or kinds mentioned in the Second Schedule hereto) which are imported into New Zealand after the passing of this Act, and which are not otherwise liable to duties of Customs, a duty of Customs (hereinafter referred to as primage duty) of three per centum of the value thereof.

The Governor-General may from time to time, by Order in Council, exempt any other class of goods from the primage duty hereby imposed, and may in like manner revoke any exemption (whether such exemption is in respect of goods specified in the Second Schedule hereto or in any such Order in Council).

The declaration referred to in section one hundred and fifteen of the principal Act shall not be required with respect to goods liable to primage duty under this section unless demanded by the Collector.

The surtax imposed by section five of the Customs Acts Amendment Act, 1930, shall not be payable on goods liable to primage duty under this section.

Section four of the Customs Acts Amendment Act, 1930, is hereby amended by inserting, after the words “otherwise payable” in subsection two, the words “in accordance with the General Tariff”; and by adding to the subsection the words “and the several rates of duty fixed in respect of such goods by the General Tariff shall be deemed to be amended accordingly”.

The surtax under section five of the Customs Acts Amendment Act, 1930, chargeable on goods included in the Tariff items numbered 69 and 70 in Part II of the First Schedule hereto, shall, in the case of such goods imported into New Zealand or entered therein for home consumption after the passing of this Act, be computed at the rate prescribed in paragraph (a) of subsection one of that section.

Section eleven of the Customs Amendment Act, 1921, is hereby amended by repealing subsection four and substituting the following subsection:—

Section twelve of the Customs Amendment Act, 1927, is hereby amended by adding the following words: “The Minister may also in like manner determine the free-on-board export cash price of any goods if he is satisfied that such goods are being imported into New Zealand in quantities or of qualities that in the ordinary course of business are not sold in the country of export for export elsewhere than to New Zealand.”

If the Minister is satisfied that the value of New Zealand currency is depreciated in relation to the currency of any country from which any wheat or wheat-flour is imported into New Zealand, and that by reason of such depreciation the amount payable in accordance with usual commercial practice by the importer or purchaser is greater than it otherwise would have been, he may, in his discretion, direct that the amount of duty payable on such wheat or wheat-flour shall be reduced by an amount, to be determined by him, not being greater than the difference between the amount payable by the importer or purchaser as aforesaid and the amount that would have been payable if the value of the New Zealand currency was not so depreciated, and duty shall be levied, collected, and paid on such wheat or wheat-flour accordingly.

If the Minister is satisfied that the value of the currency of any country from which any wheat or wheat-flour is imported into New Zealand is depreciated in relation to the currency of New Zealand, and that by reason of such depreciation the amount payable in accordance with usual commercial practice by the importer or purchaser is less than it otherwise would have been, he may, in his discretion, direct that the amount of duty payable on such wheat or wheat-flour shall be increased by an amount to be determined by him, not being greater than the difference between the amount payable by the importer or purchaser as aforesaid and the amount that would have been payable if the value of the currency of the country of exportation was not so depreciated, and duty shall be levied, collected, and paid on such wheat or wheat-flour accordingly.

If at any time it appears to the Minister that the provisions of this section with respect to the payment of duty on any wheat or wheat-flour are being evaded in any manner whatsoever, he shall determine the amount of duty properly chargeable on such wheat or wheat-flour, and duty shall be levied, collected, and paid thereon accordingly.

If in relation to this section any question arises as to whether or not any payment is in accordance with usual commercial practice, it shall be determined by the Minister.

For the purposes of this section the term “wheat-flour” includes wheat-meal and similar preparations of wheat.

All moneys received under Tariff item numbered 394(7) as Customs duties in respect of motor-spirits, in excess of the amount that would have been so received if this Act had not been passed, shall be deemed for all purposes to be ordinary Customs revenue, and shall be dealt with accordingly, and nothing in the Motor-spirits Taxation Act, 1927, shall apply with respect thereto.

In this section the term “motor-spirits” has the same meaning as in Tariff item numbered 394(7).

Duty at the rate for the time being prescribed by the British Preferential Tariff (including primage or surtax, if any) in respect of goods included in Tariff item numbered 394(7) shall be levied, collected, and paid on all motor-spirits manufactured in New Zealand after the commencement of this section.

Such duty shall be deemed to be revenue of Customs within the meaning of the principal Act, and shall be recoverable accordingly by action at the suit of the Crown.

The provisions of the Motor-spirits Taxation Act, 1927, as to the application of Customs duty paid on motor-spirits imported into New Zealand, and as to the refund thereof in certain circumstances, shall apply with respect to the duty paid under this section on motor-spirits manufactured in New Zealand in all respects as if such motor-spirits had been imported into New Zealand.

The Governor-General may by Order in Council make such regulations as may be necessary, expedient, or convenient for ensuring the collection of duty payable under this section. In such regulations any of the provisions of the Customs Acts, with such modifications as may be considered necessary, may be applied for the purposes of this section.

This section shall come into force on such date as may be specified in that behalf by the Governor-General by Order in Council published in the Gazette.

Notwithstanding anything in section one hundred and twelve of the principal Act, there shall be levied, collected, and paid on goods of the kinds specified in the Third Schedule hereto, if manufactured in a manufacturing warehouse and entered for home consumption after the passing of this Act, the duties (if any) therein set forth, and in addition a surtax equal to one-twentieth of those duties.

Section seventy-nine of the principal Act is hereby amended by adding to subsection one thereof the following words: “and, in the case of a warehouse which in the opinion of the Minister requires special supervision, an additional license fee of an amount to be determined by the Minister, not exceeding in any case two hundred pounds per annum”.

Nothing in the foregoing provisions of this Act shall affect the agreement for Customs reciprocity made between the Governments of New Zealand and the Commonwealth of Australia and ratified by the Tariff Agreement (New Zealand and Australia) Ratification Act, 1922, or shall affect any Order in Council, notice, or other act of authority made, given, or done pursuant to or for the purposes of or in relation to that agreement.

Subject to the terms of the agreement referred to in the last preceding subsection, the Minister may, by notice published in the Gazette, at any time apply the duties and exemptions from duty set forth in Column No.1 of Part II of the First Schedule hereto, or the surtax imposed by section five of the Customs Acts Amendment Act, 1930, to any goods specified or referred to in such notice, and being the produce or manufacture of the Commonwealth of Australia:

Provided that no primage duty shall be payable on any goods on which surtax is imposed pursuant to this subsection.

Except as provided in section four of this Act the duties and exemptions from duty in force at the passing of this Act in respect of goods being the produce or manufacture of the Commonwealth of Australia shall, notwithstanding the repeal or amendment of any enactment by this Act, continue in force unless and until they are altered in accordance with the provisions of the last preceding subsection or otherwise in accordance with the Customs Acts.

Nothing in this Part of this Act shall be so construed or shall so operate as to conflict with the Schedule of Customs duties and exemptions contained in an Order in Council made under the authority of the Customs Amendment Act, 1921, on the seventh day of September, nineteen hundred and twenty-five, and published in the Gazette of the tenth day of the same month (fixing rates of duty and exemptions from duty in respect of certain goods being the produce or manufacture of the Union of South Africa):

Provided that while such Order in Council remains in force no higher duty shall be levied on any such goods than would be levied if the goods were the produce or manufacture of Great Britain.

Nothing in this Part of this Act shall be so construed or shall so operate as to conflict with or modify the provisions of certain Orders in Council under the Customs Acts made respectively on the twentieth day of August, nineteen hundred and thirty, and the first day of June, nineteen hundred and thirty-one, and published respectively in the Gazette of the twenty-first day of August, nineteen hundred and thirty, and the first day of June, nineteen hundred and thirty-one.

The duties and exemptions from duty provided for in this Part of 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 passing of this Act shall continue to be in force and allowed.

On the coming into force of any such Order in Council the duties and exemptions provided for in this Act in respect of any goods shall be in force in the Cook Islands, and the duties and exemptions from duty in force therein with respect to such goods on the passing of this Act shall cease and determine:

Provided that nothing herein shall affect the provisions of Part XXI of the principal Act.

This Part of this Act shall be read together with and deemed part of Part III of the Finance Act, 1915 (relating to beer duty).

Duty in accordance with Part III of the Finance Act, 1915, shall be payable on all beer brewed in New Zealand of which the worts are pitched for fermentation after the passing of this Act, as follows:—

Such duty shall be deemed to be revenue of Customs within the meaning of the Customs Act, 1913, and shall be recoverable accordingly by action at the suit of the Crown.

For the purposes of Part III of the Finance Act, 1915, the specific gravity of distilled water at sixty degrees Fahrenheit shall be taken at 1,000, and the specific gravity of worts shall be considered in relation thereto.

Section eighteen of the Customs Acts Amendment Act, 1930, is hereby repealed.

Section thirty-eight of the Finance Act, 1915, is hereby amended by adding, after the first proviso to subsection five thereof, the words “and that where the services of an officer are found to have been required on a less average number of days per week during any year than that for which the fee was computed the Collector may refund the difference between the supervision fee paid for that year and the supervision fee which would have been payable if calculated on the basis of the average number of days per week on which an officer was actually required to visit the brewery during the year”.

In addition to the discretionary powers conferred on the Minister by subsection two of section forty-eight of the Finance Act, 1917, the Minister may, in his discretion, refuse his approval of the issue of a brewer’s license on any grounds that, in the public interest, he thinks sufficient.

The right of appeal conferred by section forty-eight of the Finance Act, 1917, shall not be affected by this section in any case where the refusal of the Minister is on the grounds specified in subsection two of that section to the exclusion of other grounds, and at the request of the applicant the Minister shall state whether or not his refusal is on the grounds so specified, and, if so, whether or not it is on those grounds to the exclusion of other grounds.

Where the holder of a brewer’s license or the applicant for a brewer’s license is a company or other corporation or is an unincorporated association of persons, the character and reputation of any person who is a director, manager, superintendent, foreman, agent, or other person acting or apparently acting in the general or special management or control of the brewery, or of any person who in the event of an application for the issue of a brewer’s license being granted is intended to act as such director, manager, superintendent, foreman, agent, or other person as aforesaid may, for the purposes of section forty-eight of the Finance Act, 1917, be regarded by the Minister as the character and reputation of the holder of the license or of the applicant for a license, as the case may be, and, in the event of an appeal from the decision of the Minister, the Licensing Committee shall, in determining any question as to the character and reputation of such company, corporation, or association as aforesaid, attribute to such company, corporation, or association the character and reputation of any person whose character and reputation has been considered by the Minister in arriving at his decision.

This Part of this Act shall be read together with and deemed part of the Tobacco Act, 1908.

There shall be levied, collected, and paid upon tobacco manufactured in New Zealand, and entered therein for home consumption after the passing of this Act, the following excise duties, namely:—

Nothing in this section shall be construed to restrict the operation of section twenty-five of the Customs Acts Amendment Act, 1930.

Where Customs duty at a rate in excess of the rate prescribed by this Act has been paid on any unmanufactured tobacco used in New Zealand in the manufacture of tobacco which has been entered for home consumption after the second day of November, nineteen hundred and thirty-one, the Collector may allow a refund of the difference between the Customs duty so paid and the duty that would have been payable if this Act had been in force when such duty was paid.

Sections twenty-two, twenty-three, twenty-four, and twenty-six of the Customs Acts Amendment Act, 1930, and the Third Schedule thereto, are hereby repealed.

Section two of the Tobacco Act, 1908, is hereby amended as follows:—

Section three of the Tobacco Act, 1908, is hereby amended by omitting from subsection two thereof the words “manufactured tobacco”, and substituting the words “fine cut tobacco suitable for the manufacture of cigarettes”.

For the purposes of the Tobacco Act, 1908, tobacco shall not be deemed to be “duty-paid fine cut tobacco suitable for the manufacture of cigarettes” unless duty has been paid thereon either under Tariff item numbered 78 of the Customs Tariff, or under paragraph (b) of subsection one of section twenty-two of the Customs Acts Amendment Act, 1930, or under paragraph (b) of subsection one of the last preceding section.

This Part of this Act shall be read together with and deemed part of the Distillation Act, 1908.

Notwithstanding anything to the contrary in the Distillation Act, 1908, the Minister may, in his discretion, refuse to grant any license under that Act, but shall not refuse to renew any license under that Act except on one or more of the grounds of refusal prescribed by that Act.

Every resolution of the House of Representatives passed on or after the thirtieth day of July, nineteen hundred and thirty-one, and before the passing of this Act, purporting to impose any duties of Customs or excise, or to create any exemptions from such duties, shall be deemed to have taken effect and to have had the force of law, according to the tenor of such resolution, and to have so continued until the passing of this Act, or until altered or revoked, before the passing of this Act, by a resolution of the House of Representatives.

Every such resolution as is mentioned in the last preceding subsection shall be deemed to be revoked on the passing of this Act:

Provided that all duties which, by virtue of the said resolutions, have become due and payable since the passing thereof and before the passing of this Act, and all penalties and forfeitures which have been incurred, shall be recovered and enforced notwithstanding the revocation of the said resolutions by this section.

No additional duty shall be chargeable in respect of goods entered for home consumption during the currency of any resolution referred to in the last preceding section by reason merely of the fact that the duties or exemptions imposed or created by such resolution have been altered by any subsequent resolution or by this Act.

When any duty has been paid under the authority of any such resolution in excess of the duty payable under this Act the Collector may allow a refund of such excess.

All duties of Customs and excise that have become due and payable and all penalties and forfeitures that have been incurred prior to the passing of this Act, shall be recovered and enforced in the same manner as if this Act had not been passed.