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SPECIFICATION OF TAXES, DUTIES &C.
CUSTOMS CERTIFICATES.
A fee of 2s. is taken for each certificate issued.
Beer
Tobacco-leaf
Tobacco
EXCISE DUTIES.
1 10 per cent, ad valorem allowing deduction of
I 20 per cent, from duty to cover waste.
( 4.V cp. per oke, payable on transfer of leaf from
{ grower to wholesale dealer.
ba co manufactured in Cyprus, whether manufactured into Cigarettes ) „
fi
i ,.
or otherwise, in addition to the Import duty or Transport duty - j
b
*
cp
* P
er0ke
"
VmSR*.'™* -
of not
!" (
Is
-
6
°p- f
10u
<"*»•
Discount of 10 percent, allowed off duty to manufacturer delivering Cigars for consumption.
Note.—The duty is not levied on Tobacco manufactured for exportation and actually exported,
if exported within 3 months of date of manufacture. Manufactured Tobacco includes
Cigars, Cigarettes 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 in advance.
- £1. 7. 0. (=l£ Turkish Liras.)
AKTIKlRfTT.
C.C.C. Circular \j
0
6/83 of Oth August, 1883.
( Ottoman Regulation of
| 9th August, 1301.
Ottoman Regulation of
25th April, 1873.
i
Law No. 22 of 1399
sec. 23.
Ottoman Regulation of
19th June, 1874.
Law No. 22 of 1399
sec. 24.
'
Ottoman Regulation of
19th June, 1S74.
Law No. 22 of 1899,
sec. 32.
Ottoman Regulation of
1
25th Apnl, 1875.
LICENSE DUTIES FOR STILLS.
In respect of every still (c)
£ 5 to £ 1 0 per annum according to capacity, J
L a w No
-
l
3 of 1906,
r
°
( Senile 3-
LICENSE DUTIES PAYABLE IN RESPECT OF THE SALE
OF INTOXICATING LIQUORS BY RETAIL.
For every hotel, auy premises occupied by any club, restaurant or other place used for the -,
sale of intoxicating liquors by retail, au annual percentage on the rental or yearly value of the
premises so used after the rate of 50 per ceut. but so that the liceuse duty for an hotel shall not
exceed i'10 per annum, or for a club-house £ 5 per annum, and so that the license duty for auy
other premises so used shall not exceed the sum £20 per annum, and so that the lowest annual
rate of duty chargeable shall be for premises in any of the towns of Nicosia. Larnaca. Famagusta
(includiug Varoshia), Kyrenia, Ktima aud Limassoi £ 4 per annum, and for premises in any other
place £l 10s. per annum.
For selling by retail in auy teut or booth or in the open air - - - 23. per day.
EXPORT DUTIES.
Upon all Wine exported from the Island a duty at the rate of 8 paras per (liquid) gallon.
„ Spirit
,,
„
„ 20 „
„
„ Vinegar „
„
„ 5 „
„
Note.—Wine containing more than 42 per cent, of proof spirit deemed to be spirit.
y
Law No. 10 of 1339,
Schedule 3.
( Law No. 13 of 1906,
f Schedule 1.
ROYALTIES.
Asbestos whether in the rough or clean ... ... ... 5 per cent, in value -^
Gypsum and gypsum stone ... ... ... ...
3cp. per ton.
Lime and lime stone ... ... ••• ... ... 4-^cp. per ton.
Terra umbra, whether raw, calcined or levigated ... ...
3s. ijjep. per ton
Stone quarried from State Lands ... ... ... ...
4icp. per cubic yard
Shingle ... ... ... ... ... ... 4jjcp. per ton
Any other mineral substance ... ... ... ... 5 per ceut. in value
All such Royalties shall be assessed and collected by the Customs Authorities at the Port of
shipment. The Cnstoms Authorities are hereby empowered in the event of the value of any
mineral beiftg in their opinion insufficiently or incorrectly declared to demand aud take in respect
of the said mineral the above Royalty or any part thereof in kind instead of iu cash.
(a) These licenses are payable annuallynot later than 12th March. If the first license is taken prior to I3th September charge is
made for the whole year; if taken on or after that date the license is issued at half the annual ra <:. for the period up to 12th of
following March.
(J) Payable in two instalments on the 13th of March and on the 13th September, in every year
(c) Payable not later than the lst September in each year.
Order in Council No.
v. 50S published in Gazette
'No. 1010 of 9th June,
1911.
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