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SPECIFICATION OF TAXES, DUTIES, & C
CUSTOMS CERTIFICATES.
A fee of 2s. is taken for each certificate issued.
EXCISE DUTIES.
Beer - •
Tobacco-leaf -
I 10 per cent, ad valorem allowing deduction of
I 20 per cent, from duty to cover waste.
f 4^ cp. per oke, payable on transfer of leaf from
( grower to wholesale dealer.
Tobacco manufactured in Cyprus, whether manufactured into Cigarettes )
n fil
,
or otherwise, in addition to the Import duty or Transport ducy -) **" *
cp
' P
61
"
Cigars (each h oke to consist of no tless ) , .
.«./-..
than 100 Cigars - - - f Is. 6cp. per 100 Cigars.
Discount of 10 per cent, allowed off duty to manufacturer delivering Cigars for consumption.
Note.—The duty is not levied on Tobacco manufactured for esporcaciou and accually exporced,
if exported within 8 months of date of manufacture. Manufactured Tobacco includes
Cigars, Cigarettes and Snuff and means all Tobacco subjecced to such a process in a
manufactory as will render it capable of consumpeion.
L I C E N S E S .
T o sell Tobacco by retail:—
Tumbeki (a) '-
AUTHORITY*
CC.C. Circular No.
6/83 of 6th August, 1883.
Ottoman Regulation of
9th August, 1861.
j Ottoman Regulation of
I -
>;
-
t;
-» -^pril, 1375.
Law No. 22 of 1399,
seo. 23.
1
I
Ottoman Regulation of
I9th June, 1874.
Other Tobacco (i)
Hawkers (a)
- 30 per cent, of rencal on valne of premises.
- £ 1 per annum, to be pa d half-yearly in advance.
- £1. 7. 0. (=1^ Turkish Liras.)
LICENSE DUTIES FOR STILLS.
In respect of every still (c) ... ... £ 5 to £ 1 0 per annum according to capacicy.
LICENSE DUTIES PAYABLE ES* RESPECT OF THE SALE
OF DTTOXICATDsG LIQUORS BT RETAIL.
For every hotel, any premises occupied by any club, restaurane or other place used for the
&ale of intoxicating liquors by retail, aa annual percentage on the rental or yeariv value of the
premises so used after the rate of 50 per cent, bsc so that the license duty for au Iiocel shall noe
exceed £10 per annum, or for a clnb-house £ 5 per annum, and so chac the license duty for any
other premises so used shall not exceed the.snm £ 2 0 per annum, and so that che lowest annual
rate of ducy chargeable >hall be for premises in any of che towns of Nicosia, Larnaca, Famagusca
(including Varoshia), Kyrenia, Ktima and Limassoi £ 4 per annum, and for premises in any ocher
place £l 10s. per annum.
For selling by retail in any tent or booth or in cue open air - - - 2s. per day.
EXPORT DUTIES.
Upon all "Wine exported from the Island a ducy at the rate of 8 paras per (liquid) gallon.
., Spirit
,,
,,
„ 20 „
„
„ Vinegar „
„
„ 5 „
„
.Note.—Wine containing more than 42 per cenc. of proof spirit deemed to be spiric.
ROYALTIES.
L a w No. 22 of 1S99,
sec. 24.
Ottoman Regulation of
19th June, 1874.
Law No. 22 of 1S99,
-ec. 32.
Ottoman Reflation of
25th April, 18~75.
L a w No. 13 of 1905,
Schedule 3.
„ L a w No. 10 of 1339,
Schedule 3.
L a w No. 13 of 1906,
Schedule 1.
Asbestos - - .
»»
Gypsum .*—
O u every ton exported
Lime :—
O u every ton exported
10 per cenc. in kind on rough asbestos
5 „
„ cleaned .,
Sep.
4*Cp. pel* COU.
C S . 30*2504.
( Orderof High Commis-
\ sioner in Council dated
' 3rd August. 1336.
r Onier of High Commis-
• sioner uated 19th March,
• 190*.
Terra U m b r a .*—
• Extracted from pies in the Larnaca (a) and Limassoi (i) Discricts- 3s. 4jcp. per ton
Terre Verce
- - - - - - - -
On all stone quarried upon State Lands (Arazi Mirie), and exported, for every cubic yard
. or part thereof - - - - - - - - -
4-^cp.
(a)Orderof High C o m –
missioner dated 24th
April, 1SS3.
(b) Order of High Com-
mssioner dated 20th
December, 1332.
1 per cent. c.S. 1413/06.
I Order of High Commis–
sioner published in
Gazette N o . 323 of Sth
September. 1890.
(a) These licenses are parable annuallr not later than 12th March. If thefirstlicense is taken prior to 13th September charge is
m a d e for the whole jear; if taken on or after that date the license is issued at half the annual rate, for the period up to 12th of
following March.
(b) Payable in two instalments on the 13th of March and on the 13th September, in every year.
ic) Payable not later than the lst September in each year.
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