Sugar [Act 1901]:-Not ex. 76 deg. of polarization, per cwt., 25.; ex. 76 but not 77, 25. c*8d.; ex. 77 not 78, 25. 1'6d.; ex. 73 not 79, 25. 2'4d.; ex. 79 not 80, 2s. 3'2d.; ex. 80 not 81, 2s. 4d.; ex. 81 not 82, 25. 4'8d.; ex. 82 not 83, 2s. 5'6d.; ex. 83 not 84, 2s. 6d.; ex. 84 not 85, 25. 7'4d.; ex. 85 not 86, 2s. 8'3d.; ex. 86 not 87, 2s. 9'2d.; ex. 87 not 88, 25. 10'2d.; ex. 88 not 80, 25. 11'2d.; ex. 89 not 90, 35. 0'4d.; ex. 9o not 91, 3s. 1'6d.; ex. 91 not 92, 35. 2'8d.; ex. 92 not 93, 35. 4d.; ex. 93 not 94, 3s. 5'2d.: ex. 94 not 95. 35. 64d. ex. 95 not 96, 38. 7'6d. ex. 96 not 97. 35. 8'8d.; ex. 97 not 98, 3s. 1od: ex. 98 [Sugar candy will be dealt with as sugar polarizing over 98 degrees], 4s. 2d. per cwt. Blacking, solid or liquid, containing Sugar or any other sweetening matter, per cwt., 18. [Together with the duty on any proof Spirit contained therein.] Note. An additional d. a lb. is chargeable in respect of any of the undermentioned articles in which Spirit has been used in the manufacture: Candied and Drained Peel, per cwt., 35. Caramel, solid, per cwt., 4s. 2d. ; liquid, 3s. Cattle Foods, containing Molasses or other sweetening matter. per cwt., 6d.; where duty on sweetening matter of same exceeds 6d. per cwt., is. per cwt. Cherries, drained, imported in bulk, per cwt., 25. 3d. Chutney, per cwt., 25. Cocoanut, sugared, per cwt., 25. Confectionery.-Hard, such as Sugared Almonds, Caraway Seeds, &c., per cwt., 4s. ed.: where sugar does not exceed 72% of net weight, 35. per cwt. Soft, viz., A.B. gums imported in bulk, in barrels or in cases, on the entry for which the importer has declared that duty on the combined quantity of sugar and glucose used in the manufacture of the goods did not exceed the rate of 25. the cwt., per cwt., 25.; Other A.B. Gums, Caramels, Chewing Gums, Jelly Beans, Turkish Delight. &c., per cwt., 38.; made from sugar only, 45. 2d. per cwt.; licorice (with less than 30% of added sugar), Is 3d per cwt. Containing Chocolate, viz.: When chocolate ex. 50% of total net weight, per lb., 2d. ; not ex, 50% of total net weight, 14d.; when made from sugar and containing no other ingredients except flavouring, per cwt., 4s. 2d. Flowers, as Violets and Rose Petals, &c., in crystallized sugar, as crystallized fruit, per cwt, 4s. 2d. Fruit, canned and bottled, other than fruit liable to duty as such, preserved in thin syrup, per cwt., Is.; canned and bottled, other than fruit liable to duty as such, preserved in thick syrup, 2s. 6d. Fruits. crystallized, glacé, and Metz, except fruit liable to duty as such, per cwt., 45. 21.; Imitation, crystallized (orange and lemon slices, &c.), 4s. 2d. Fruit, except currants, liable to duty as such, preserved in sugar, or otherwise, whether mixed with other fruit or not, per cwt., 75.; crystallized sweets, 1s. per cwt. Fruit Pulp, excepting fruit pulp liable to duty as such, preserved in thin syrup, per cwt., Is., thick syrup, as jam, 35. Ginger, preserved in syrup or sugar, per cwt., 35. Glucose. solid, per cwt., 2s. od.: liquid, 25. cwt., 38. Marzipan, per cwt., 2s. 6d. not made from fruit liable to duty as such, per Milk, condensed, sweetened, whole, per cwt., Is. 8d.; separated or skimmed, 2s.; slightly sweetened, but not more than 18 p.c. added sugar, gd.; milk powder with no added sugar, free; with more than 36 p.c. added sugar, is. 6d. In all other instances, if importer wishes to dispense with sampling and testing, 3s. 4d. Molasses, and all Sugar and extracts from Sugar which cannot be completely tested by the Saccharin (including substances of a like nature or use), per oz., is. 3d. CUSTOMS CHARGES. On delivery from warehouse for home consumption of goods liable to Customs Duties, and on British compounded Spirits, for every 100 of Duty, and in proportion for every fractional part of £100.-In respect of Tobacco, is. 3d.; other goods, 2s. 6d. Where any manufactured or prepared goods contain, as a part or ingredient thereof, any article iable to any duty of Customs, duty shall be charged in respect of such quantity of the article as shall appear to the satisfaction of the Treasury to be used in the manufacture or preparation of the goods, and in the case of goods so containing more than one such article, shall be charged in a similar manner on each article liable to duty at the rates of duty srepectively applicable thereto, unless the Treasury shall be of opinion that is necessary for the protection of the revenue that duty should be charged in accordance with the Customs Tariff Act, 1876. Any rebate which can be allowed by law on any article when separately charged, shall be allowed in charging goods in respect of the quantity of that article used in the manufacture or preparation of the goods. As respects the first levying or repealing of any duty of Customs, the time at which the importation of any goods shall be deemed to have had effect shall be the time at which the entry of the goods under the Customs Act is delivered instead of the time mentioned in section forty of the Customs Consolidation Act, 1876. (Finance Act, 1901, sec. 7.) Note. The minimum sizes of packages of Saccharin, l'obacco, and Casks of Spirits allowed to be imported into the U.K. and the Channel Islands are as follows:-Saccharin minimum legal quantity, 11 lbs. net weight; Tobacco, 80 lbs. gross weight; Spirits (im ported otherwise than in cases), in casks or other vessels of the size or content of not less than nine gallons. Packages of Tobacco must contain Tobacco only, and under Tobacco are included Cigars, Cigarillos, Cigarettes, and Snuff. CUSTOMS DRAWBACKS. Coffee.-On roasted coffee exported, not mixed with chicory, &c., a drawback of 145 per 1. Drawback to be allowed on the following scale, upon every lb. or fraction paid, on the same being by any licensed manufacturer exported as met A deposited in any bonded warehouse to be used as Ship's Stores op for On Cigars ... Cut, Roll, Cake or other Manufactured Stalks, Shorts, and Offal Snuff... OF THE ARY at the rate of 5.70 penERSITY OF 38. 30. 3s. Id. (N.B.-Officers must weigh to the ounce, but show the weight in centesimals of a lb.) 3. Drawback on Manufactured Tobacco, provided that the Tobacco does not contain inorganic matter (including sand) exceeding 22 lbs., or sand exceeding 2 lbs. in every 100 lbs., exclusive of water, the drawback to be calculated on a moisture standard of 14 p.c., and in proportion when the percentage of moisture exceeds or is below 14 p.c. Snuff.-Drawback on Commercial Snuff is to be calculated on a moisture standard of 14 p.c., as in the case of Manufactured Tobacco, and in proportion when the quantity of inorganic matter exceeds 22 lbs, in every 100 lbs. of such Snuff ex. water. 5 Snuff entitled to the drawback of 38. 3d. per lb., is Snuff bona fide intended for human consumption only, such as Rappee, Scotch, &c., and not refuse of Tobacco. 7. Stalks, Shorts, or Refuse of Tobacco, including Offal Snuff, upon which Duties have been paid, on being by any licensed manufacturer exported as merchandise or deposited in the King's warehouse or in any approved bonded warehouse for the manufacture of sheep wash, &c., drawback allowed at 3s. id. per lb. 10. Repayment for Stalks, Shorts, Refuse of Tobacco, and Offal Snuff on the standard of 14 p.c. of moisture, and deduction is to be made from drawback for every lb. of inorganic matter in excess of 22 p. c. on the dried Tobacco. 11. The under-mentioned places are approved for deposit in King's warehouse of Tobacco Stalks, Shorts, Refuse of Tobacco, Offal Snuff:-London, Liverpool, Bristol, Newcastle, Leith, Glasgow, Dublin, Belfast, Cork. Foreign Beer. - Of an original gravity of 1055 degrees, for every 36 galls., 7s. 9d.; and so on in proportion for any difference of gravity. Sugar.-Which has passed a refinery in Great Britain or Ireland, a drawback equal to the duty on Sugar of the like polarization. On goods (other than beer) in the manufacture or preparation of which in Great Britain or Ireland any of the articles liable to duty has been used, a drawback equal to the duty in respect of the quantity of that article which appears to the satisfaction of the Treasury to have been used in the manufacture or preparation of the goods or, in the case of residual products, to be contained therein. Molasses, per cwt., s.-Allowed to a Refiner on Molasses produced in Great Britain or The exemption under the Schedule to the Customs Tariff Act, 1876, from the duty on plums, of plums preserved in sugar, is to cease, and plums (including greengages) preserved in sugar or otherwise are to be charged at 75 per cwt. Tinned and bottled ap icots in syrup, or water and apricot pulp are not liable to duty as preserved plums. Duty, however, must be charged on any added sugar. Dried apricots are to be charged 7s. per cwt. The duty of 75. per cwt., on figs is equally applicable to tinned figs and fig pulp, and is to be levied accordingly. Samples of sugar and molasses and ot all manufactured or prepared goods in which sugar is an ingredient, except those specified, are to be taken for test or analysis, and duty will be charged on such goods according to the rating shown on the Testing Form. Delivery may be a lowed to proceed at once on the importer depositing a sufficient sum to cover the duty. With the permission of the Customs Commissioners, merchants may clear sugar on payment of duty on an estimated polarization, also syrups and molasses at an estimated percentage, on entering into a bond in a sufficient amount to cover any short payment arising either from the weight or rating having been understated. If importers elect to pay the maximum duty lleviable, sampling may be dispensed with. Sugar will be tested at the following ports, viz.: London, Liverpool, Glasgow, Bristol, Hull, Leith, Southampton, Greenock, and Grangemouth; but where local arrangements have not yet been completed, samples of sugar are to be forwarded to the Laboratory, Custom House, London. Until further orders, samples of goods containing sugar (including molasses and glucose), or goods in the manufacture or preservation of which sugar is used, not specified, are to be forwarded to the Laboratory, Custom House, London. The duty on sugar, &c., is chargeable according to the account taken on the landing thereof, subject to the usual regulations as regards accidental damage while in warehouse or during removal under bond. Sugar may be coloured in a bonded warehouse or exportation. Sugar may also be delivered from warehouse for the purpose of breaking or crushing for exportation, upon bond being entered into, in the penalty of double the duty payable upon the goods, for the return of the sugar to the warehouse. Sugar may be removed under bond to a bonded warehouse for the purpose of sweetening spirits under the standing regulations, and also to a bonded Cavendish factory for sweetening tobacco. Molasses may be removed under bond direct from the ship's side or from warehouse to distillers' premises, free of duty, for use in the manufacture of spirits. Honey (pure) and milk sugar or lactose are not liable to the sugar duty. Saccharin,-Saccharin must not be imported into Great Britain or Ireland except into ports approved by the Commissioners of Customs. These ports are at present: London, Harwich, Dover, Folkestone, Newhaven and Southampton. Imported saccharin must be warehoused. Saccharin manufactured in Great Britain must be charged with duty in the custody or possession of the maker. Its importation by the Foreign and Colonial Parcel Post is forbidden. [Exportation of saccharin may take place by Parcel Post within the prescribed limits as to weight.] EXPORT DUTY, ACT 190r. Coal, Cinders, &c., exported, viz.:-Coal and Culm, ton, 1s.; Coke and Cinders, 15.: Fuel, Manufactured, 90% of export duty on Coal. A Rebate of the Duty is allowed on Coal, the value of which, free on board, exclusive of duty, is proved not to exceed 6s. per ton; and of Fuel, the Coal ingredient of which is proved not to be of a bigher value than 6s. per ton. TARIFF OF THE AUSTRALIAN COMMONWEALTH. Area.......... sq, miles 3,000,000 4,000,000 ............... Imports and Exports...£144,000,000 ALL GOODS AND THINGS NOT ENUMERATED ARE DUTY FREE. ALL imitations to be dutiable at the rate chargeable on goods imitated, unless such rate is less than the rate which would otherwise be charged on the imitation. Note.-"Proof" or "Proof Spirit" means spirit of a strength equal to pure ethyl alcohol compounded with distilled water, so that the resultant mixture at a temperature of 60 deg. Fah. has a specific gravity of 0.9198 as compared with distilled water at the same temperature N.E.I. means not elsewhere included. Six reputed quarts or twelve reputed pints to be charged as one gallon. + Case spitits, in cases of two gallons and under to be charged as two gallons; over two gallons, and not exceeding three gallons, as three gallons; over three gallons, and not exceeding four gallons, as four gallons; and so on, a full gallon being charged for any part of a gallon in excess of the last full gallon. Three magnums, six reputed quarts, twelve reputed pints, or twenty-four reputed halfpints, to be charged as one gallon. Six reputed quarts, twelve reputed pints, or twenty-four reputed half-pints, to be charged as one gallon. Note.-See new FREE LIST Covering " Minor Articles" for further use in manufacturing in The Commonwealth, &c. DIVISON I.-STIMULANTS. Ale, porter, and other beer, cider, and perry, containing not less than 2 p.c. of Other proof spirit, viz.-In bottle per gall.* IS. 6. Spirits, viz.-Spiritst, and spirituous compounds, n.e.i., when not exceeding strength of proof When exceeding strength of proof per gall. 145. Spirits, Amylic alcohol and fusel oil per proof gall. 148. per gall. 148. Methylated Collodion Perfumed and bay rum Bitters, essences, fluid extracts, sarsaparilla, ginger wine (on and after 14th August, 1902), tinctures, medicines, infusions, and toilet preparations, containing 5s. od. (K) If containing spirit over proof to be charged as spirituous compounds 75. 10s. 6d. 145. per proof gall. 14S. (A) Sparkling per gall. 125. n.e.i. (including medicinal or medicated or vermouth). (B) In bottle (c) Other (D) Containing more than 35 p.c. of proof spirit, for each 1 p.c. of proof spirit over 35 p.c. up to and including 40 p.c. (2) Containing more than 40 p.c. of proof spirit DIVISION II-NARCOTICS. Opium including as regards smoking opium weight of immediate containing package per lb. es. od. CC Tobacco, viz.-Manufactured, including weight of tags, labels, and other attachments Unmanufactured Do. but entered to be locally manufactured into tobacco, cigars, Cigarettes, including weight of outer portion of each cigarette per lb. 38. 3d. 38. 3d. per lb. Is. 6d. 6s. 3d. & 15 p.c.,a.v. 6s. 6d. 6s. 6d. Tobacco destroyed for manufacture of sheepwash or other purposes under departmental bye-laws Coffee and chicory, viz.-Raw Cocoa and chocolate, ground or in any way manufactured, or with milk or other Butter and cheese Candles, tapers, and night lights; solid spirit heaters, including the weight of per cental 45. per lb. 3d. Eggs Kiln dried, roasted, or ground, and in liquid form, or with milk or other substance 3d. Fish, fresh, viz.-Oysters per doz. 6d. Dates... Fruit and vegetables, viz.-Fruit dried, currants Raisins, and other, including peel and ginger preserved (not in liquid) id. Fruits and vegetables, n.e.i. (preserved in liquid, or partly preserved, or pulped)--half-pints and smaller sizes 15 p.c.. a.v. ..per doz. od. 1s. 6d. per gall. 38. IS. per cental 25. IS. IS. Bran, pollard, and sharps.. N.E.I. Hops Linseed Limejuice, and other fruit juices and fruit syrups (non-spirituous) Do. prepared or manufactured, viz,-Oatmeal, rolled oats, groats, wheatmeal, pearl barley, Scotch barley, maizena, cornflour Hay and chaff .per cwt. Honey, jams, and jellies; also preserved ginger in liquid (including the weight of liquid) 18. 6d. 25. 6. IS. Do meal per cental 25. Do. cake and oilcake. Liquorice, viz.-Crude. IS. Other.. Macaroni and vermicelli rd. Matches and vestas, viz.-For each 100 matches or part thereof-Wax, per gross |