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SPRCIFICITION OF TAXES, DUTIES, -ic.
I M P O R T DUTY—conlinusd.
T A B L E O F E X E M P T I O N S — c o n t i n u e d .
x.—Street lamps and theirfittingsimported by the Municipal Councils in the Island to be used
in the lighting of Streets within the Municipal limits, and duly certified aa so imported by the
President and rhe Cashier of any Municipal Council.
xi.—Casks and vats, and staves and hoops for use in constructing casks and vats.
xii.—Microscopes and all microscopical and other apparatus or appliances for purposes of
scientific investigation and research.
xiii.—Gymnastic apparatus, mathematical and generally all other instrument! used in schools
for educational purposes, which are imported for the use of schools.
xiv.—Animals aud livestock, atlases and maps, anchors and chains (ships'), bark, boats,
charcoal, church furniture, and articles intended to be used in the building andfittingup of
churches and mosques, and vestments and other articles necessarily used for religious services
and certified to be so intended or used, as the case may be, by the proper ecclesiastical
authority, coals, empty casks, fresh fish, gold bullion and specie, ice, lime, medicines and
medical appliances, pitch and tar, printed books, sawdust, silk-worms' eggs, sponges taken
by licensed boats, stationery. printing paper, whether white or coloured, printing ink, printers'
type, and printing materials, sulphur, barley, oats, vetches, bran, chopped straw, cotton seed,
fodder for cattle, and all mechanical appliances for use in manufacture aud examination
of wine ; sulphur syringes, tombstones and memorial tablets, and tools and implements used in
agriculture and handicrafts.
xv.—Machinery and parts of Machinery aud theirfittings,connections aud gearing.
T h e Governor may in certain cases order admission free of duty of goods sent for use in
Consular Offices.
Demijohns sealed ou exportation may be admitted duty free on re-importation after identifica–
tion ; Hospital appliances or equipment certified under the hand of the Chief Medical Officer to be
imported for tbe use of any Hospital; Postage S u m p s — u s e d or unused—other than those of
Cyprus ; Empty cardboard boxes and labels which the Chief Collector of Customs is satisfied
are for use in connection with the raising of silk-worm eggs in Cyprus - Iron piping which tbe
Governor is satisfied is for work of public utility and imported by or on behalf of any
Public, Municipal or Local Body or Authority; All manure and fertilisers, guano, bonedust,
and all chemical manures and preparations to be used as manure ; Pig iron; Dutiable articles
and articles sent away for the purpose of alteration or repair provided (1) that by such alteration
or repair the specific identity of the article in question has not been substantially lost, (2) that
prior to exportation such articles shall have been produced to the Customs for the purpose of
identification on re-importation, (3 • or that the Chief Collector of Customs is satisfied that the
articles are the same, and (4) that the re-importation takes place within one year from the date
of exportation; Disinfectants imported in bulk (i.e.. in packages each weighing not less than 10
okes or in drums each not less than five gallons); Bona fide baggage belonging to and
accompanying a passenger, or arriving by vessel within two months prior to or after the arrival
of snch passenger: Resin: Crude Petroleum when imported ;us fuel for oil engines ; Appliances
and equipmeui for any Municipal Poor Huuae certified bj the Commissioner of the District as
specially imported for the purpose.
Flax seed.
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Seeds for sowing purposes (including seed-potatoes, bulbs, plants and cuttings).
Accessories for Municipal Slaughter Houses.
DRAWBACK OF IMPORT D*STT.
W h e n any Import Duty shall have been paid in respect of any wine, spirits, malt liquors,
tobacco, cigars, or articles of food supplied for the use of any mess on board any of His
Majesty's ships of war, a drawback of the amount of the duty so paid may be allowed, or if
such goods are snipped from the Customs «ore before payment of duty, the amount of such
duty 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 Majesty'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 any part thereof shall be at anv time
re-landed, the 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 cnnsumed or used bv
His Majesty'6 Land Forces, fixed money allowances are paid" out of "the Island Treasury to
the Officers*and Soldiers of His Majesty's Land Forces quartered within the Island.
A refund m a y be m a d e of ninety per cent, of the import duty paid on any motor car
or motor cycle imported by and for the use of a n y visitor to Cyprus. Provided that a
declaration in the prescribed form is m a d e b y the visitor on the importation of the motor
car or motor cycle, and provided that the motor car or motor'cycle is exported by th«
visitor within three months from the date of the importation thereof.
AOTHO«ITT.
L a w No. 22 of 1899,
sec. 11 (1)
Orders in Council Ne.
813 of 22nd Sept., 1920,
published in Gazette So.
H 5 0 of 22nd Sept.. 1920,
No. 338, Gazette No.
1481 of 10th Jane. 1921,
and Nu. 870, Gazette
No. 1520 of Sift March.
1922.
Order in Council So.
966. nub. in Gazette N o
1617*of 21it Dec.. 1923.
Order in Council No.
1087 of 16th Jan..1926,
published in Gaz. N o .
1747 of 22nd Jan.. 1926,
Order in Council N o .
1108 of 15th April,
1926. published in Gaz.
No. 1765 of 23rd April,
1926.
IAV XO.
22 of 1809.
sec. 20.'
L a w No. 22 of 1S99.
sec. 19.
Law No. 22 of 1899,
sec. 3.1.