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Tuesday, 9 May 1972
Page: 1493


Senator CAVANAGH asked the Minister representing the Minister for Customs and Excise, upon notice:

Are imported parts for artificial limbs liable to Customs duty; if so -

(a)   is such duty at the rate of 30 per cent; and

(b)   is this duty payable for parts purchased by, the Repatriation Department.


Senator COTTON The Minister for Customs and Excise has provided the following answer to the honourable senator's question:

Most parts for artificial limbs are free of duty when they qualify for importation under the Preferential Tariff and 7½ per cent by value under the General Tariff.

Preferential countries include United Kingdom, Canada and New Zealand while typical General Tariff countries include the United States of America, France, Germany and Switzerland. Exceptions of these rates of duty are minor parts such as nails, tacks and screws.

Imported parts which are the property of the Repatriation Department at the time of importation and are not imported for the purposes of trade are free of Customs duty.







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