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SPECIFICATION OF TAXES, DUTIES, -ic.
CUSTOMS CERTIFICATES.
A fee of 2s. is taken for each certificate issued.
Beer -
Tobacco-leaf -
EXCISE DUTIES.
J 10 per cent, ad valorem allowing deduccion of
I 20 per cenc. from duty to cover waste.
i 4} cp. per oke, payable on transfer of leaf from
I "grower to wholeVale dealer.
Tobacco manufaccured in Cyprus, whether manufactured inco Ci'/urectes ) .,_
R
,
t
or ocherwise, in addicion co the Import duty or Transport duty - ) °
0
'
b
*
C
P* P
e r o K e
-
Cigars (each i oke to consist of not less | , „ ,.•_ r-
Bhan 100 cSgars) - - - [ Is. bcp. per 1U0 Cigars.
Discounc uf 10 percent, alloweil off duty to mannfaccurer delivering Cigars for consumption.
Note.—The duty is noe levied on Tobacco manufaccured for exportatiou and actually exported,
if exported within 3 months of dace of manufaccure. Manufactured Tobacco includes
Cigars. Cigaretces and Snuff and means all tobacco subjected to such a process in a
manufactory as will render it capable of consumption.
L I C E N S E S .
T o sell Tobacco by retail:—
Tumbeki {a) • - - - 30 per cent, of rental on value of premises.
Other Tobacco (A)
Hawkers (a)
£1 per annum, to be paid half-yearly ia advance.
- £1. 7. 0. (=U Turkish Liras.)
AtlTHORJ-TT.
C.C.C. Circular No.
f)/H:-J of i>th August, I3S3.
Otminau U^c-ul.-irloa of
9th August. 1-S61.
Otr .n-firi Regulation of
2."tii April. I**75.
Law N«>. 22 of IS99.
.c. 2S.
Ottoman Reeulation of
19th June, 1S7+.
Law N'o. 22 of 1S99.
*eo. 2i.
Ottoman Remuation of
19th June. I*s7i.
Law No. 22 of 1399.
•ec. 32.
Ottoman Regulation of
2'th April, IS75.
LICENSE DUTIES FOR STILLS.
Iu respect of every still (<*)
... £ 5 to £ 1 0 per annum according Co capacity, j
L a w
-**"->• is or 1906,
LICENSE DUTIES PAYABLE ES* RESPECT OF T H E SALE
OF INTOXICATING LIQUORS B Y RETAIL.
For every bote!, any premises occupied by any club, rescauranc or ocher place used for che >
sale of intoxicating liquors by retail, an annual percentage ou the rencal or yearly value of the
premises so used after the rate of 50 per cent, but so that the license dacy for an ::ocel -hull not
exceed £li.» per annum, or for a club-house £ 5 per annum, and so that tlie liceus** duty for any
other premises so used shall uot exceed the sum £ 2 0 per annum, and so that the lowest annual L J.a-v No.
rate of duty chargeable shall be for premises in any of the towns of Nicosia. Larnaca, Famatrusta Sehctlule -.
(including Varoshhr), Kyrenia, Ktima and Limassoi £ 4 per annum, and for premises in any other
place £l Ios. per annum.
For selling by retail in any tent or booth or in che open air - - - 2s. per day. .
EXPORT DUTIES.
10 of 13S9,
U p o n all Wine exported from the Island a ducy ac che rate of $ paras per (liquid) gallon.
„ Spirit
,.
„
., 20 „
„
„ Vinegar „
„
., 5 „
„
Xote.—Wine containing more than 42 per cent, of proof spiric deemed to be 3pirit.
/ L a w No. 13 of 1906,
r Schedule 1.
ROYALTIES.
Asbestos whether in the rough or clean
Gypsum and gypsum stone
Lime and lime stone
Terra umbra, whether raw, calcined or levigated
Scoue quarried from State Lands ...
Shingle
A n v ocher mineral substance
Order in Council No.
^,503 oublishecLin Gazette
r
No.' 1010 of 9ch June,
19U.
5 per cenc. in value--,
3cp. per ton.
4-^cp. per ton.
3s/-i^cp. per ton
4-Vcp. per cubic yard
4-£cp. per ton
5 percent, in value
All such Royalties shall be assessed and collected by the Customs Authorities at the Port of
shipment. The Customs Auchorities are hereby empowered in che event of the value of any
mineral being in cheir opinion insufficiently or incorrectly declared co demand aud take in respect
of che s*id mineral the above Royalty or any pare cheraof in kind instead of iu cash.
(it) These licenses are payable annually not later than 12th March. If zhe am license is taken prior to 13th September charfe it
m a d e for the whole year : if taken on or after thac date i'n.. license is '."Ueo a: haif the annual ra*?. for the period up to 12tb of
following March.
(>) Payable in two instalments on the 13th of March and on the loth September, in every year
(c) Payable not later than the lst September in each year.
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