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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 nöt 79, 25. 2'4d.; ex. 79 Dot 80, 25. 3.2d. ; ex. 80 not 81, 28. 48.; ex. 81 not 82, 25. 4*8d. ; ex. 82 not 83, 25. 5-6d.; ex. 83 not 84, 25. 6 d.; ex. 84 110t 85, 25. 7'4d. ; ex. 85 not 86, 28. 8zd. ; ex. 86 not 87, 2s. D'ad. ; ex. 87 not 8S, 28. 1o 2d. ; ex. 88 not 80, 25. 112d. ; ex. 89 not go, zS. oʻtd.; ex. go not 91, 3s. 16d. ; ex. 91 not 92, 35. 2o8d, ; ex. 92 not 93, 35. 4d. : ex. 93 not 04, 3s. 5'2d. ; ex. 94 not 95. 35. 64d. ; ex. 95 not 96, 38.760. ; ex. 96 not 97. zs. 8.8d. ; ex. 97 not 98, 3s. rod : ex. 98

[Sugar candy will be dealt with as sugar polarizing over 98 degrees), 44. 2d. per cwt. Blacking, solid or liquid, containing Sugar or any other sweetening matter, per cwt., 15.

(Together with the duty on any prof Spirit contained therein.] Vote. -An additional \d. a 16. 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 cw.., is. per cwt. Cherries, drained, imported in bulk, per cwt., 25. 3d. Chutney, per cwt., 25. Cocoanut, sugared, per cwt., 28. Confectionery.---Hard, such as Sugared Almonds, Caraway Seeds, &c., per cwt., 45. 2d. :

where sugar does not exceed 72'' of net weight, 3s. per cwt. Suft, viz., A.B. gums
inported in bulk, in barrels or in cases, on the entry for which the importer has de.
claied that duty on the combined quantity of sugar and glucose used in the manu-
facture of the goods did not exceed the rate of 25. the cwt., per cwt., 25. ; Other A.B.
Gums, Caramels, Chewing Guins, Jelly Beans, Turkish Delight. &c., per cwt., 35.;
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.,

pot ex, 50% of total net weight, 14d. ; when made from sugar and contaioing no other

ingredients except Navouring, per cwt., 45. 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., 15. ; canned and bottled, other than fruit liable to duty as such, preserved in

ihick syrup, 25. 6d. Fruits. crystallized, glacé, and Metz, except fruit liable to duly as such, per cwt., 45. 21. ;

Imitation, crystallized (orange and lemon slices, &c.), 45. 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, is, per cwt. Fruit Pulp, excepting fruit pulp liable to duty as such, preserved in thin syrup, per cwt., 15.,

thick syrup, as jam, 35. Ginger, preserved in syrup or sugar, per cwt., 35. Glucose, solid, per cwt., 25. od. : liquid, 2s. Marmalade, Jams, and Fruit Jellies, if not made from fruit liable tu duty as such, per

cwt., 38. Marzipan, per cwt., as. 6d. Milk, condensed, sweetened, whole, per cwt., is. Sd. ; separated or skimmel, 25. ; slightly

sweetened, but not more than 18 p.c. added sugar, od. ; milk powder with no added sugar, free; with more than 36 p.č. 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

Polariscope :- 11 containing 70% or more of sweetening matter, per cwt., 28. od. ; less

tban 70% and more than 50%, 25. ; not more tban 50% of sweetening matter, 15. Nestlé's Milk Food, per cwt., Is. 3d. Baccharin (including substances of a like nature or use), per oz., is. 3d. 8oy, when containing inolasses or other sweetening matter, per cwt., 1S. Tamarinds, preserved in syrup, per cwt., IS.

CUSTOMS CHARGES. On delivery from warchouse 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 6100.-In respect of Tobacco, is. ;d. ; 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

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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 con 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 importaiion 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, 1076. (Finance Act, 1901, sec. 7.)

Voli.- The minimum sizes of packages of Saccharin, lobacco, and Casks of Spirits allowed to be imported into the U.K. and the Channel Islands are as follows:--Saccharin minimum legal quantity, 1 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

1oolb, shall be allowed.
Tobacco (all kinds ).-Gen. Customs Order No. 6., of Aug. 2, 1994.--Drawback to be

allowed on British Manufactured Cigars. Cigarettes, Snuif, or other Tobacco, including Stalks, Shorts, Offal Snuts, and other Refuse of British Manufactured Tobacco.

Drawback to be allowed on the following scale, upon every lb. or fraction not being less than a centesimal (i.., one hundredth part) of a lb. of Tobacco manufactured in Great Britain and Ireland, upon which the Duties have been paid, on the same being by any licensed manufacturer exported as marttiandise; or deposited in any bonded warehouse to be used as Ship's Stores or for exportation By by Parcels Post under the standing Regulations : On Cigars

at the rate of
Cigarettes

50
Cut, Roll, Cake or other Manufactured
Tobacco..

35. Ci
Snuff (not being Offal Snuff)

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35. 303 Stalks, Shorts, and Offal Smutf... (N.B. - Officers must weigh to the ounce, but show the weight'in centesimals or'a 1b.)

2. The Tobacco must be pached in cases or packiges not less than 20 lbs. net, if for export as merchandise, or &o Ibs. gross if deposited in a warehouse for use as Shivs St res or for exportation by Parcel Post,

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 3s. 3d. per Ib., is Snuff bona fide intended
for human consumption only, such as Rappee, Scoich, &c., and not refuse of
Tobacco.

7. Stalks, Shorts, or Refuse of Tobacco, including Oftal Snuff, upon which Duries 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 al 35. id.

16. Repayment for Stalks, Shorty, 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 15, of inorganic matter in excess of 22 p.c. on the dried Tobacco.

The under:mentioned places are approved for deposit in King's warehousc
of Tobacco Stalks, Shorts, Refuse of Tobacco, Offal Snuff :-London, Liverpool,

Bristol, Newcastle, Leith, Glasgow, Dublin, Belfast, Cork.
Foreign Beer.- Os an original gravity of 1055 degrees, for every 36 galls., 75. 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 manu.
faciure 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.

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per lb.

II.

Molasses, per cwt., Is.-Allowed to a Refiner on Molasses produced in Great Britain or

Ireland and delivered by him to a Licensed Distiller for use in the manufacture of

Spirits.
Regulations issued by the Commissioners of Customs for the guidance of

Customs Officers with reference to the duties imposed by the FINANCE
ACT, 1901, on sugar and articles of cognate description imported into

the United Kingdom. The exemption under the Schedule to the Customs Tariff Act, 1876, from the duty on plunis, of plums preserved in sugar, is to cease, and pluins (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 es 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 of 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 weigbt or rating having been understated. If importers eiect to pay the maximum duty ileviable, sampling may be dispensed with.

Sugar will te tested at th: 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 forward. d to the Laboratory, Custon House, London.

The duty on sugar, &c., is chargeable according to the acc sunt taken on the landing thereof, subject to the usual regulations as regards accidental damage while in warehouse or during removal under boud.

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 ibe 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 marulacture 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 1901. Coal, Cinders, &c., exported, viz.:-Coal and Culm, ton, is. ; Coke and Cinders, is. :

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.

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Imports and Exports... 144,000,000

II.--THE COLONIES.

Corrected to December 15 904, Australian Commonwealth ..page 783 Cyprus Bahamas ..

..page 837 793 Gold Coast Colony

841 Barbados.. 795 Grenada

841 British Guiana 797 Honduras

843 British New Guinea 803 India..

844 Canada 805 Jamaica

853 Cape Colony, The Transvaal, Mauritius

856 Orange River Colony, Natal, 8. Newfoundland

861 Rhodesia, Basutoland, & Bechu.

Zealand ..

875 analand (S.A. Customs Union) p. 830 Sierra Leone..

884 Ceylon 834 Trinidad and Tobago..

885 TARIFF OF THE AUSTRALIAN COMMONWEALTH. Area........ sq, miles 3,000,000 Population

4,000,000 S 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 proof spirit, viz.-In bottle

per gall.* IS. 61. Other Spirits, viz.-Spiritst, and spirituous compounds, n.e.i., when not exceeding strength of proof

per gall.

145. When exceeding strength of proof

..per proof gall. 145. Spirits, Amylic alcohol and fusel oil

per gall.
Methylated
Collodion
Perfumed and bay rum

61 55. od. Bitters, essences, fiuid extracts, sarsaparilla, ginger wine (on and a'ter 14th

August, 1902), tinctures, medicines, infusions, and toilet preparations,

containing(G) Not more than 25 p.c. of proof spirit..

per gall. (H) Not more than 50 p.c. of proof spirit,

75. (1) Not more than 75 p.c. of proof spirit.., If containing more than 75 p.c. of proof spirit

145. (K) If containing spirit over proof to be charged as spirituous compounds

per proof gall.

145. Wine, fermented, viz.(A) Sparkling

n.e.i. (including medicinal or medicated or vermouth). (B) In bottle

+ 8s. (c) Other

6s. (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

additional, per gall.

6d. (£) Containing more than 40 p.c. of proof spirit

145. DIVISION II.--NARCOTICS. Opium, including as regards smoking opium weight of immediate containing package

per 16. 1 jos. od.

сс

IS.

145.

IS. 35.

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IOS. 6d.

per gall.

125.

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3s. 3d.

per lb,

IS, 6d.

per cwt.

IOS.

per 16,

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per cental

45. 3d.

Per lb.

per lb.

per lb,

per lb.

per lb.

Tobacco, viz.-Manufactured, including weight of tags, labels, and other attachments

per lb. 35. 3d. Unmanufactured

Do. but entered to be locally manufactured into tobacco, cigars, or cigarettes—to be paid at time of removal to factory Cigars, including weight of bands and other attachments

6s. 3d.

& 15p.C., a.v. Cigarettes, including weight of outer portion of each cigarette

6s. 6d. Snuff

6s. 6d. Special Exemptions. Tobacco destroyed for manufacture of sheepwash or other purposes under departmental bye-laws

Free. Division III.-SUGAR. Glucose

8s. Sugar, viz. --The produce of sugar-cane

6s. Golden syrup, and syrups, n.e.i.

Other Molasses

Free. DIVISION IV.-AGRICULTURAL PRODUCTS AND GROCERIES. Arrowroot

id. Bacon and hams, partly or wholly cured

3d. Biscuits Blue, laundry Broom corn millett Butter and cheese Candles, tapers, and night lights; solid spirit heaters, including the weight of the immediate containing package

id. Stearine, paraffin wax, beeswax, and Japanese or vegetable wax; also lard and refined animal fats

id. Cocoa and chocolate, ground or in any way manufactured, or with milk or other substance, cocoa butter, caramel and caramel butter

id. Confectionery, n.e.i., including bon-bons and mixed packets of confectionery

containing trinkets (gross weight), sugar candy, cachous, and fruits crystallised or candied

ad. Coffee and chicory, viz.-Raw Kiln dried, roasted, or ground, and in liquid form, or with milk or oher substance

5d. Eggs

64. Fish, fresh, viz.-Oysters.

per cwt. Fruit and vegetables, viz.-Fruit dried, currants

zd,

id. Raisins, and other, including peel and ginger preserved (not in liquid)

3d. Vegetables dried or concentrated

15 p.c., a.v. Fruits and vegetables, n.e.i. (preserved in liquid, or partly preserved, or pulped)--half-pints and smaller sizes

od. Pints and over half-pints

Is. 6d. Quarts and over pints

35. Exceeding a quart

per gall.
Fruits, n.e.i.
Vegetables, n.e.i.

Bananas
Grain and pulse, n.c.i.
Do. prepared or manufactured, viz.-Oatmeal, rolled oats, groats, wheatmeal,
pearl barley, Scotch barley, maizena, cornflour

3d. Bran, pollard, and sharps..

per cental N.E.I.

28. 60, Hay and chaff

per cwt. Honey, jams, and jellies ; also preserved ginger in liquid (including the weight of liquid)

tld. Hops

6d. Limejuice, and other fruit juices and fruit syrups (non-spirituous)

od. Linseyi Do meal Do. cake and oilcake. Liquorice, viz.---Crude.

id, Other..

zd. Macaroni and vermicelli

id. Malt, including granulated, maize, and rice malts

6s. Do. extract, non-spirituous...

2d. Matches and vestas, viz.--For each 100 matches or part thereof-Wax, per gross

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per cental

6d. Wood or other

per lb,

.. 6d.

35

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