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Wednesday, 1 November 1905


Senator PLAYFORD - The answers to the honorable senator's questions are as follow : -

1.   The Customs Tariff exempts from duty certain articles, if for use in industries, subject to departmental by-laws, e.g., rice for manufacturing starch. Also, the Customs Regulations provide, under Section 89 of the Act, for manufacture of goods in bond on the following, conditions as to payment of duty : -

(a)   If the finished article would, if imported, be free, then it is delivered free, and no duty charged on the materials used in the manufacture.

(b)   When the manufactured article is dutiable when imported, duty may be paid on imported ingredients used in the manufacture, or on the finished article itself, whichever is preferred by the manufacturer.

It is to be remembered that in cases where the complete article is dutiable, e.g., ingredients delivered for tobacco, and for starch) the articles used in the manufacture are not delivered absolutely free, duty, at import or excise rates,, being charged either upon the ingredients themselves or upon the completed product.

2.   A list of the goods delivered as indicated in the first paragraph will be obtained and supplied as soon as possible.







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