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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
Is 3d per cwt.
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
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.
1oolb, shall be allowed.
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
༡ - ༢:;
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.
as in the case of Manufactured Tobacco, and in proportion when the quantity of
5 Snuff entitled to the drawback of 3s. 3d. per Ib., is Snuff bona fide intended
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
Bristol, Newcastle, Leith, Glasgow, Dublin, Belfast, Cork.
on in proportion for any difference of gravity..
duty on Sugar of the like polarization. On goods (other than beer) in the manu.
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
Customs Officers with reference to the duties imposed by the FINANCE
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.
Imports and Exports... 144,000,000
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.
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.
+ 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
145. When exceeding strength of proof
..per proof gall. 145. Spirits, Amylic alcohol and fusel oil
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.
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
& 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.
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
64. Fish, fresh, viz.-Oysters.
per cwt. Fruit and vegetables, viz.-Fruit dried, currants
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
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)
6d. Limejuice, and other fruit juices and fruit syrups (non-spirituous)
od. Linseyi Do meal Do. cake and oilcake. Liquorice, viz.---Crude.
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
per lb. · per doz.
6d. Wood or other