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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

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


Corrected to December 15 1904. Australian Commonwealth 783

Cyprus Bahamas ..

.page 837 793 Gold Coast Colony

841 Barbados..


841 British Guiana 797 Honduras

843 British New Guinea 803 India..

844 Canada 806 Jamaica

863 Cape Colony, The Transvaal,


856 Orange River Colony, Natal, 8. Newfoundland

861 Rhodesia, Basutoland, & Bechu. New 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 B 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 lemperature 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.

Noto.-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 exceeling strength of proof

per gall.

14S. When exceeding strength of proof

..per proof gall.

145. Spirits, Amylic alcohol and fusel oil Methylated Collodion Perfumed and bay rum

for Bitters, essences, fíuid extracts, sarsaparilla, ginger wine (on and a'ter 14th

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

containing (6) 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...

Ios. 6d. (J) If containing more than 75 p.c. of proof spirit

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

per proof gall.

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

per gall. n.e.i. (including medicinal or medicated or vermouth). (6) In bottle

8s. ic) Other ... (D) Containing more than 35 p.c. of proof spirit, for each i p.c. of proof spirit over 35 p.c. up lo and including 40 p.c

additional, per gall.

6d. (t) 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 1b. des. od.



per gall.


55. od.

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3s. 3d.

per lb,

IS, 6d.

per cwt.


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


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


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.

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)

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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

6d. Wood or other


per lb.

per gall. per centa!




per lb.

per cental

per lb,

.. 6d.


per Ib.

per lb.

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per lb.


per lb.

per doz.

IS. 2S.


per cental


per ton · per cental


Meats, fish, poultry, and game, viz. - Fresh (not preserved by cold process),

id. Potted or concentrated, including extracts of and caviare Preserved in tins or other air-tight vessels, including weight of contents, per lb.

20 pc., a.v. Preserved fish in tins or air-tight vessels, including weight of liquid..

i d.

id. N.E.I.

fer cwt.

55. Milk, preserved

id. Mustard...

2d. Nuts, edible, viz.-Cocoanuts, whole

· per cwt. .N.E.I., whole or prepared, including cocoanuts, prepared

2d. Oilmen's stores, n.e.i., including infants' and invalids' foods (special preparations

of), culinary essences (non-spirituous), soap dyes, condition foods, and other

preparations used in the household.. Onions

15 P.C., a. v

.. per cwt. Peel, drained or preserved in brine, acid, or water, including the weight of liquid.

id. Pickles, sauces, chutneys, olives, and capers-Quarter-pints and smaller sizes..

6d. Half-pints and over quarter pints Pints and over half-pints Quarts and over pinis

45. Exceeding a quart Potatoes

per gall.

is. 4d.

per cwt. Rice, viz.-Uncleaned.. For manufacturing starch under departmental bye-laws

35. 4d.

Free. N.E.I.

6s. Sago and Tapioca Salt, n.e.i. Seed, canary, hemp, and rape.

128, 6d.

IS. 6d. Seed, cotton..

48. Soap, viz.

Perfumed, toilet, and medicated (including the weight of wrappers).. per b. 3d.

N.E.I., including polishing.
Spices, viz.- Unground, n.e.i., including green ginger

2d, Ground, n.e.i.

4d. Starch fours, and in powdered form

2d. Starch flours, including rice meal, and rice, tapioca and potato flours

id. Table waters, ærated or mineral, and preparations packed for household use for

the production thereof, including sparklets, also ale, porter, or other beer,

cider, and perry, containing less than 2% of proof spirit Wine, unfermented

20 p.c., a.v. per gall.

35. Special Exemptions. Cattle, sheep, pigs, and poultry for the improvement of breeds, subiect to departmental bye-laws; copra : annatto, liquid and solid ; isinglass ; rennet liquid, in packages of not less than halt-a-pint ; salt, brown rock; meat, preserved by cold process; linseert, for making oil; manures ; tea, and other articles..

Free. DIVISION V.-APPAREL AND TEXTILES. Apparel and attire and articles n.e.i. --Woollen or silk, or containing wool or

silk, partly or wholly made up (not being piece-goods), including articles cut into shape and dressed feathers...

25 p.c., a v. Not containing wool or silk, partly or wholly made up (not piece-goods), including articles cut into shape

25 p.c., a.v. Towels and handkerchiefs of cotton or linen.

15 P.C.,av. Bags, sacks, calico, hessian, linen, wool wraps and meat wraps, whether partly or wholly made, and n.é.i.

10 P.C., a.v. Bags of rubber of textile..

25 P.C., a v. Bags of rubber

15 p.c., a.v. Blankets, blanketing, rugs, lap dusters, and rugging : carpets, carpeting, floor

cloths, and mats, n.e.i., floor coverings (including felts and pads), and carriage mats, and curtains

15 p.c., a.v. Cosies, cushions, mantel and furniture drapery and coverings, bed covers and

furnishiogs, n.e.i., whether partly or wholly made up : frillings, rufflings, tucked lawns, pleatings, and ruchings..

20 p.c., a.v. Fur and other skins, dressed or prepared, and batter's sur

15 p.c., a.v. Gloves, including mittens and Aesh gloves..

20 P.C., a.v. Hats and caps, viz.--Men's, women's, boys', and children's felt hats

30 p.c., a.v. Dress hats

30 p.c., a.v. Hats and caps, sewn

30 P.C., a.v. Hats, caps, and bonnets, n.e.i., hat and bonnet shapes, felt pullover hoods and wigs, and other articles of natural or artificial human hair

20 P.C., a.v.

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Parasols, sunshades, and umbrellas, viz.-Containing silk

20 p.c., a.v. N.E.I.

20 P.C., a.v. Piece goods, viz. ---Woollen or containing wool, n.e.i.

15 P.C., a.v. Coatings, vestings, trouserings, n.e.i., flannels and flannelettes.

15 p.c., a.v. Silk, or containing silk, or having silk' work thereon

15 p.c., a.v. Velvets, velveteens, plushes, ribbons, galloons, lace, lace flounciags, millinery nets and veilings-all kinds and materials

15 P.C., a.v. Cotto's and linens, viz.--Blue frocking, butter and cheese cloth, calico, white

and grey drills, duck, dungaree, jeans, moleskins, oil baize, leather cloth, sheetings (including Forfar, Dowlas, and flax), sbirtings, white, and Oxford,

Cambridge, and Harvard, iicks, towellings, window nets, and hollands 5 p.c., a.v. Cotton and linen piece goods, n.e.i., including dungaree, denim and moleskins 5 p.c., a.v. Corduroys, imitations, moleskins, zephyrs, galateas, shirtings (not being Rannelette and denims)

5 p.c., a.v. Piece goods to be used in the manufacture of cloth, made waterproof with indiarubber (pursuant to the departmental by-laws)

7! p.c., a v. Socks and stockings, cotton

TO P.C., a,. Socks and stockings, woollen or containing wool..

15 P.c., a.v. Puttees.

25 pc., a,v. Tents, tarpaulins, sails, and flags..

5 p.c., a.v. Trimmings, mantle, dress, bonnet, and hat, n.e.i., including flowers, feathers (undressed), and embroideries in the piece

....15 p.c., a.v. Yarns, partly or wbolly of wool

5 P.C., a.v. "Wool" or "woollen” includes all manufactures from wool, hair, or fur.

Special Exemptio.s. Apparel and attire, minor articles for--bindings and stay and boot laces (except of leather) braids, buckles, and buttons (not for adornment), busk and stay fasteners, protectors, and shields, bodice and skirt steels, ferretings, filletings, gimps, hooks and eyes, tapes, webs, waddings, webbing, wire, and wire ribbon ; diving dresses ; bags and sacks, viz.--bran, corn, flour, gunnies, ore, sugar mats, woolpacks; elastic stockings, surgical ; hats, miners'; minci articles for bats, viz.-- buckles, not for adornment, plaits, plain; helmets, firemen's; minor articles for parasols, sunshades, and umbrellas, viz.--cups, ferrules, notches, ribs, rings, and runners ; felt sheathing, bunting; milling silk; cotton and linen piece goods, viz.-Italians, Silesias, linings, n.e.i., pocketings, flax paddings, buckrams, French canvas, wick, lamp and candle ; hair cloth and hop cloth; canvas, hessians, and brattice cloth; yarn, angora, &c.

Free. Division VI.-MANUFACTURES OF Metal. Ammunition, viz.-shots, bullets, and slugs

per cwt,

5S. Arms, viz.-Rifles, n.e.i., shot guns

Io P.C., a.v. Revolvers, pistols, air guns and air pistols, bayonets, swords, fencing foils and

masks, gun, revolver, and pistol covers, cases, and fittings, loading tools, and cartridge belts

15 p.c., a.v. Iron, galvanised, plate and sheet

. per ton

155. Lamps and lampware, n.e.i., and lanterns and lamp stoves, and all parts ihereof (except chimneys, shades and globes, gaseliers, and electroliers)

.......15 p.c., a.v. Mangles, clothes-wringers and washing machines

...124 p.C., a.v. Manufuctures of metal, viz.--Agricultural, horticultural, and viticultural machin

ery and implements, n.e.i., including mouldboards, shares, and ploughplates, cut to shape ; sheepshearing machines, horse gears ; engines, portable, fixed on a locomotive boiler horizontally, with wheels and shafts suitable for transport, traction and oil engines (locomotive traction engines free), and road-making ploughs and machines..

.12 p.c., a.v. Cutlery, n.e.i. (including manicure sets and knife sharpeners), also instruments, drawing, mathematical, and surveying

15 P.C., a.v. Nails, n.e.i., viz.- Horseshoe and other wrought or pressed nails

.... per cwi.

55. Wire and other, and spikes, staples, brads and tacks..

35. Weighing machines, weigb-bridges, and scales, n.e.i., also cash registers, computing machines, and attachments

20 P.C., a v. Engines, gas and oil, and high-speed engines and turbines, water and steam,

mining machinery, clectrical machinery, and appliances; boilers, pumps, inachines and machinery, n.e.i.

12' p.c., a.v. Rails, fish-plates, tie-plates, switches, points, crossings, and intersections for railways and tramways.

12) P.C., a.v. Rolled iron or steel beams, channels, joists, girders, columns, trough and

bridge iron or steel, not drilled or further manusactured; shafting, cold rolled, turned, or planished; also bolts and nuts

121 p.c., a.v. Barbed wire..

10 p.o., a.v. Plated ware and plated.cutlery (including nickel plated)

20 p.c., a.v. Axles and springs, and mixed metal ware

15 p.c., a.v. 20 pc, a.v.


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