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SPECIFICATION OF TAXES. DUTIES. &C.
I M P O R T DUTY—continued.
DRAWBACK OF
Daroirr
DUTT.
When any Import Duty shall have beeu paid in respect of any wine, spirits, malt liquors,
tobnw. ciirars, or articles of food supplied for the use of any mess on lioard any of His
Majesty's ships of war. a drawback of the amount of the duty so paid may be allowed, or if
such ^oods are snipped from the Customs store before payment of duty, the amount of such
diu,v may be remitted on the production of a certificate from the proper officer of Customs
that such goods have been actually shipped on board one of His Ma]estv"s ships, a receipt
from the Paymaster of -such ship for the goods and a written undertaking from the Paymaster
or other proper officer of such ship that If such goods or auy part thereof shall be at any time
re-landed, tiie duty shall be paid thereon.
In lieu of drawback of import duty paid in respect of any wine, spirits, malt liquors'
tobacco, cigars or articles of food imported and subsequently actually cousumed or used by
His Majesty's Land Forces. 1'xed money allowances are paid out of the Island Treasury to
the Officers aud Soldiers of His Majesty's Land Forces quartered within the Islaud.
A refund m a y be made of ninety per cent, of the import duty paid on any motor car
or motor cycle imported by and for the use of any visitor to Cyprus. Provided that a
declaration in the prescribed form is made by the
1
visitor on the importation of the motor
car or motor cycle and provided that the motor car or motor cycle is exported by the
visitor within three months from the date of the importation thereof.
- TITHE DUES LEVIABLE ON EXPORTATION.
In respect of:—
Aniseed
(a) Caroubs ...
Cotton
Linseed
Mavrokoko
.. ...
... '
f
£l0Q
^
£8
_
Raisins .. ... .. .. •
Silk-cocoons
... ...
... j
Wound silk
.. ..
.. \
Manufactured silk, if manufactured by other than J
haudloomt
... ...
... *
AUTIUlltlTT.
I .aw
sec. 20.
No. 22 of 1899.
Law
sec. 19.
Law
sec. 2.
No. 22 of 1899
r
No. 33 of 1922,.
Law No 23 oJ 1920
• RXPORT DUTIES.
Upon all Wine exported from tne Island a duty at the rate of 8 paras per (liquid) gallon.
., Spirit ..
„
., 20 „
„
Vinegar .,
„
„ 3 ., ,,
Note.—Wine containing more than 42 per cent, of proof spirit deemed to be spirit.
( L a w No. IS of I906
r
I Schedule 1.
* ROYALTIES.
Asbestos whether in the rough or clean (b)
2 per cent, in value
Gypsum and gypsum stone
Lime and lime stone
Term umbra, whetherraw.calcined or levigated
Stone quarried from State Lands ...
Shingle
Anv other mineral substance
3cp. per ton
4icp. per ton
Os. d-jjep. per ton
4ircp. per cubic yard
4^cp. per ton
5 per cent, in value
All such Royalties shall be assessed and collected by the Customs Authorities at the Port of
shipment. The Customs Authorities are hereby empowered in the event of the value of any
mineral bein? in their opinion insufficiently or incorrectly declared to demand and take in respect
of the said mineral the above Royalty or any part thereof in kind instead of in cash.
PROHIBITIONS AND RESTRICTION'S OX DIPORTS AND
EXPORTS.
The following are the Prohibitions and Restrictions on Imports and Exports :—
IMPORTS.
•iOAT.s.—Importation prohibited, save under permit of High Commissioner, Law 10 of 18&8.
L O C U S T
EGGS.—Importation
prohibited, sec. 8 and 9, Law 11 of 1881.
S I L K W O R M S
.—Im portation prohibited.
Indenture of 6th Dee.,
1915, published in Gat.
No. 1206 of 17th Dec,
1916.
Order iu Coancil No.
508 published in Gasette
r
Xo. 1010 of 9th June,
1911.
Order in Council No.
276 of the Sth April,
1897.
Lair No. 22 of 1922.
sec. 3.
of 1899,
(a) Tins rar.; _iso applies to ground caroubs. if without intermixture of any other substance, and in the ]
case of <*iroubs in a -aanutacturcii state mixed with other substance, or anj substance in which caroubs ( L a w No.
constitute a .-oinn-tiC-nt prut. t:ie d'.arge is made in proportion to the quantity of caroubs containeu in the ( sec. 2S (2).
whole quantity of exported sunstance. (Sec aito Locust tax und Rat tax.)
>
(.*) 1 per c*ot. in **alus for 5 yean from 6th December, 1915, and 2 per cent, for next succeeding 5 years.