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tariff number 331 a duty exceeding 15 per cent. ad valorem, may be classified under another tariff number, according to their composition and use or according to their value.
The publication of this list of goods and its supplement in the countries represented in the Reichsrath may, contrary to the law of June 10, 1869 (R. G. B., No. 133), be limited to an issue of the list of articles and its supplement in the Reichsgesetzblatt.
ART. V. Goods composed of different stuffs, not belonging to fancy articles, or otherwise specially provided for (tariff number 307-316), the parts composing belonging to different tariff classes, will be taxed according to the main material composing the goods, and in case this be doubtful, to that material which in the tariff pays a higher duty. Articles composed of materials variously taxed will, if the materials are not specially classified in the tariff, be taxed like that component which in the tariff pays a higher duty, provided the material is not represented in too insignificant quantities. More detailed instructions will follow.
ART. VI. The import and the transit of articles forming a monopoly of the state (salt, powder, tobacco, and manufactures of tobacco) can take place only by permit of the competent authority. The Government has a right to limit the transit of certain goods for reasons of public health or public safety. For the present the existing laws regulating this traffic remain in force.
ART. VII. In case of bad harvests at home, the Government has the right to abrogate temporarily the duties on all or certain kinds of grain and leguminous plants; on all or certain frontiers under protective control and restriction.
ART. VIII. From the payment of import duties are free:
1. Articles intended for the immediate use of the Emperor.
2. Articles intended for the immediate use of diplomatic persons accredited to the imperial and royal court, according to special orders.
3. Tobacco leaves for the Government manufactories; also, salt, gunpowder, and manufactures of tobacco for the Government stores, or purchased by inhabitants of the exempted customs districts from places of sale in the exempted customs districts. 4. Results of Government mining from the imperial and royal sale-factory at Trieste. 5. Military effects, such as uniforms, armor, weapons, munitions, army baggage (in which are included bed-fixtures, medical and hospital requisites), also horses in use between bodies of troops, or naval establishments in and out of the customs district; blasting materials and explosives for the military technical experiments of the army. 6. Official requisites sent by Government authorities from the exempted customs districts into the customs districts.
7. Effects of emigrants from foreign countries, and from the exempted customs districts into the customs districts; also machines and parts of machines; manufacturing implements and tools of the same, if these articles are intended for their own use and are adapted to their own circumstances and bear traces of continuous use.
The dower of persons who, on account of their marriage, move into the customs district, so far as they are adapted to their circumstances.
From this exemption from duties are excluded all articles of consumption, cattle, dry goods not made up, and raw stuffs.
8. Inheritances; furniture, house, table, and kitchen articles, clothing, underclothes, bed and table linen; implements in use; tools in use, &c., so far as they are for the inheritor's use and are adapted to his or her circumstances.
Articles enumerated under No. 7, paragraph 3, are excluded from the free entry. 9. Objects of art and science intended for collections of public, scientific, and art institutes, works of Austrian and Hungarian artists staying in foreign countries.
10. Anatomical preparations, skeletons, and corpses.
11. Antiquities, when there is no doubt that their value lies essentially in their age, and that they are adapted to no other purpose and use than for a collection. 12. Objects disposed of judicially.
13. Decorations and exhibition medals which have been conferred.
The formalities to be observed regarding No. 1, as well as the necessary proofs, to be furnished and conditions to be fulfilled respecting the rest will be made public at some future time. For the present the existing regulations continue in force.
ART. IX. Also to be entered free of duty:
1. Travelers' effects, as linen, clothing, bedding, traveling requisites, gold and silver service, and other valuables, mechanics' tools, as well as artists' implements and instruments, teamsters' and fishers' clothing and linen, books, food, medicine for use on the journey, tobacco, according to the prescribed amount (at present not more than 35 grams or 10 cigars), if intended for the personal use of the traveler, and in their nature and amount are adapted to his or her need, condition, and station.
Household furniture and articles for furnishing a house, which have been in use, belonging to travelers or persons in public service, may be entered free if they intend to reside more than one year in Austria-Hungary, and this intention is satisfactorily proved.
The same privilege may also be granted to the natives of the country who, after an absence of more than one year, return into the customs district.
2. Means of transport, as travelers' carriages, vehicles for the transportation of persons or property, sleighs and wheelbarrows, panniers, dossers, and similar contrivances for carrying loads, the necessary horses and beasts of burden, and vessels (including their inventoried property, if the vessels belong to foreigners, or if domestic vessels, have the same or similar inventoried property as when they sailed), provided that the carriages show plainly marks of use, and that the persons and goods transported, the place of destination, the direction, the means of transportation, and the nature of the transport show them to be only for the conveyance of persons or property, and that the journey is not undertaken for the purpose of entering vehicles free of duty.
3. Provisions for ships entering and clearing, including the beer for use on board of the vessels navigating the Danube.
4. Sample cards and patterns cut out, or samples which are only intended for use as such; but all samples of edibles or tobacco are excluded.
5. Covers and cases in which dutiable goods are packed, except in the following
a. When they exceed the tare allowed to the goods.
b. If goods have cases and wrappers in which they are not usually packed, and which are worth more than the goods themselves.
6. All goods which weigh less than 25 grams, or when the duty is less than 2 kreuzers. In cases of abuse, this privilege may be withdrawn temporarily from persons or certain districts.
7. Goods which have been completely destroyed in the Government stores. In case they are only damaged, so far as their original use is concerned, as wine, which may be used for vinegar, the competent financial authorities may allow a proper reduction of duty. The exemption from paying duty or reduction may also be granted when the goods have already passed the post-office and have been damaged before they reached the person to whom they were addressed. More detailed regulations will be published.
ART. X. The following are also free from importation duties:
1. Articles necessary for building and equipping ships according to the law of March 30, 1873.
2. Goods and articles imported to be improved, repaired, or finished, may be entered in the customs district, provided that the export of the improved, repaired, or finished goods and articles shall take place within a period of time set by the financial authorities, and that the identity between the imported and exported goods can be proved.
3. Goods and articles which are exported into the districts exempt from customs to be improved, repaired, or finished, and are reimported into the customs district from the exempted districts, improved, repaired, or finished, upon the conditions prescribed under 2.
4. Goods, articles of consumption excepted, which are exported from the customs district to foreign markets or fairs, or in cases of uncertain sale, which are brought back unsold.
The measures of control in relation to these privileges (1 to 4) will be regulated by ordinances.
Goods which were sent for sale to foreign countries, and, on account of unforeseen hindrances, return unsold without having been offered for sale there, may be re-entered free by special permission of the competent financial authorities. If, however, it undoubtedly appears from manufacturers' marks or stamps attached, or in default of these from the outer appearance of the goods, that they are a product of the AustroHungarian customs territory returned from abroad, with duly-authenticated identity, a re-entry free from duty may be granted even if the goods, while abroad, were in free circulation.
Articles intended for exhibition, as well as objects to be used in experiments in public institutes, or temporarily for the benefit of the public, may be entered free when declared on entering to be intended for re-export.
The measures for the control regarding transportation facilities will be published in due time.
ART. XI. On the frontier are free from duty: The agricultural traffic upon the estates intersected by the customs frontier; cattle and farming implements belonging thereto, as well as seed for agriculture; products of agriculture, and young cattle.
Cattle which go over to and return from pasture or work, including the products gained during pasture, such as butter, cheese, and the young cattle grown up in the meantime.
ART. XII. On bringing trustworthy proof of the existing facts, the chief authority may allow the importation of the following articles, free of duty, or at reduced rates: 1. Objects used for divine service in churches and temples of different religions, as well as the material for building and constructing such churches and temples.
2. Provisions, clothing, and building material sent to people who by fire or other destructive elements became sufferers and receive those goods as donations or as a means to rebuild their dwellings.
3. Old articles, bearing proof of having been worn, sent as gifts to poor people from abroad.
ART. XIII. The Government has the right of free importation of railway material for the construction of an international frontier railway depot agreed upon by a joint committee of railway companies.
a. For all materials necessary for the construction of the building and fitting up the frontier depot, as well as the branch lines between it and the customs frontier; for furniture, and other articles, so far as under the agreement it is incumbent upon the foreign authorities to furnish them.
b. For everything necessary for carrying on the business of the foreign railway; for the rolling-stock, implements, and materials necessary for the service of the foreign frontier ottices, in sufficient quantity for the purpose.
c. For the movable effects, as well as the utensils of service of the officials and employés of the foreign railway stationed in the customs district, and other persons employed by the administration of the neighboring State.
ART. XIV. All duties contained in the tariff, including dues for weigbing, seals, and stampe, must be paid in gold. Special orders will direct wbere payments in silver may be made.
The rate of exchange to be paid will be governed by the premium on gold during the month preceding, and will be made public from month to month, as well as the rate of the value in florins at which foreign and domestic gold coins will be accepted in payment for duties.
ART. XV. When fractions of a kreuzer result in circulating duties, those below half a kreuzer will be disregarded, and those of one-half kreuzer or more will be regarded as a whole kreuzer.
ART. XVI. Besides the rates to be paid by every article as given in the tariff opposite its respective number (stamp, octroi, and other duties), the following additional duties will be levied.
1. Charges for weighing, 5 kreuzers for 100 kilograms of the gross weight of those goods which are weighed by order of the authorities, or private parties.
For ascertaining the weight by calculation, for trial weighing, and for weighing with a private scale, as, for example, at the railway stations, no charge for weighing is to be made.
When the total weight of the goods amounts to less than 50 kilograms, 3 kreuzers must be paid for weighing.
In calculating the weighing-tax, weights under 50 kilograms will not be regarded; 50 kilograms and over are reckoned as 100 kilograms.
2. For every lead seal the tax is 2 kreuzers, and 1 kreuzer for every wax seal.
Goods in transit with bill of lading are exempt from paying seal money; nor is there any tax to be paid for putting the seal on the batch way of a vessel, or railway cars, &c.
3. A tax of 10 kreuzers for the permit to enter foreign goods not dutiable.
When goods originally in transit are subsequently declared as goods for entry, the respective additional duties will be paid after the declaration is made. In internal and in control manipulations neither stamping nor sealing tax is to be paid.
4. Storage for goods in Government warehouses is regulated according to local and other conditions, commonly not above 1.6 kreuzers for 100 kilograms of gross weight per day.
In cases of extraordinary accumulation of goods, the tax for storage may be raised tu 2.4 krenzers for 100 kilograms per day,
Regarding the remuneration for official services performed outside the office, the taxes for the conduct of goods, and the special water, harbor, and navigation taxes, the existing regulations remain in force.
Respecting the payment of fractional kreuzers, the provisions of Article XV will be in force.
ART. XVII. The fixing and altering of the tare in regard to the manner of packing and their different relative weights will be regulated by special law. In goods that pay not more than 3 floring for 100 kilograms, as well as in the immediate inclosures of liquids, no deduction of tare takes place, unless otherwise provided for To liquids, however, the duty on which is calculated by the gross weight, when imported in vehicles of transportation by land or water, specially built for their transport and without any other inclosure, must be added the tare resulting from the net weight of the ordinary manner of packing.
Art. XVIII. This law, except the provisions of tariff class 21, will take effect June 1, 1882.
The law of June 27, 1878, respecting the general customs tariff of Austria-Hungary, as well as all the regulations in connection with it being in contradiction to the new
law (except regulations regarding tariff, post, 28d), will, on that day, cease to be in
The day on which the regulations respecting tariff class XXI will take effect will
ART. XIX. With the execution of this law are intrusted the ministers of finance
Schönbrunn, May 25, 1882.
III. Southern fruit
X. Animal products.
XII. Fat oils...
VI. Grain and legumes; flour and products of flour; rice.
VII. Vegetables, fruit, plants, and parts of plants
VIII. Cattle and draught animals..
IX. Other animals
XV. Wood, coal, and turf.
XVI. Turners and carvers' material
XVIII. Drugs and perfumery stuffs
XIX. Dyeing and tanning stuff's
XX. Gum and resin..
XXI. Mineral oil
XXII. Cotton yarn and goods of the same..
XXIII. Flax, hemp, jute, and other vegetable materials not specially
named; spinning material; yarn and goods made therefrom..
XXIV. Wool, woolen yarn, and woolen goods...
XXV. Silk and silk goods
XXVI. Clothing, linen, and articles of dress
XXVII. Brush and sievemakers' goods .
XXVIII. Straw and bark goods..
XXIX. Paper and paper goods..
XXX. India rubber, gutta-percha, and goods made there from
XXXI. Wax-cloth and wax-silk.
XXXII. Leather and leather goods
XXXIII. Furriers' goods
XXXIV. Wooden and bone ware
XXXV. Glass and glassware
XXXVIII. Iron and hardware..
XXXIX. Base metals and goods made therefrom
XL. Machines and parts of machinery.
XLI. Vehicles of transportation
XLII. Precious metals and coins
XLIII. Instruments, watches, and fancy goods.
XLV. Chemical auxiliary stuffs..
XLVI. Chemical products, colors, medicines, and perfumeries.
XLVII. Candles and soap
XLVIII. Explosive material.
XLIX. Objects of art and literature
S. Doc. 231, pt 5-14
Rags and other refuse for the manufacture of paper...
[Unless where specifically mentioned otherwise, the rates throughout this tariff are for 100 kilograms.]
4. Pepper (also long and Cayenne and white pepper, pepper dust), allspice (pimento), ginger
5. Cinnamon of all kinds
6. Anise seed (badian), cloves (also clove stems), clove flowers (mace), nut-
8. Cardamom, saffron, vanilla
NOTE.-Articles numbered 4-8, when imported by sea, are allowed a reduction of 5 florins per 100 kilograms.
10. Grapes, dried; currants, raisins..
11. Lemons, oranges, citrons .
17. Raw sugar:
NOTE. When counted 100 pieces
12. Lemons, oranges, and citrons laid in salt water; oranges, unripe, small; orange and lemon peel....
13. Dates, pistachio nuts.. 14. Almonds:
a. Dried, with or without shell.
b. Unripe, in the shell
15. Nuts of the Pineus pinea, unshelled; St. John's bread; chestnuts, lazeruoli,
a. Below the Dutch standard No. 19
b. From the Dutch standard No. 19 and above...............
18. Refined sugar.
19. Solutions of sugar, crushed sugar, starch sugar, grape sugar, in a solid
20. Sirup; starch sugar, grape sugar, in a fluid state; molasses
NOTE TO CLASS IV.-The excise duty is included in the tariff.
21. Tobacco, raw; i. e., tobacco leaves, stems, ribs, and flowers, unmanufactured; corrosive tobacco liquid
*With special consent only.