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SPECIFICATION OP TAXES, DUTIES, &C.
I—PORT DUTY—amtinu»d.
TABLB
or AD VALOREM
DUTIBS.
T h e ralue on which ad valorem duties are payable is calculated on the value at the place of
shipment or purchase of the goods imported, with the addition of the cost of transport,
includin«j insurance, necessary Cor the importation of the goods into the Island as far as the
port offinaldischarge.
for every *ioo
AOTHOMITT.
ralue.
£ a.
25
25
15
.10
15
30
25
0
0
0
0
0
0
0
0
CD.
(j
0
0
0
0
0
0
0
10 0 0
20 0 0
Arms. Ammunition and Explosives :—
Pistols
Side arms, -^tin-stocks and gun-locks
Confectionery
Motor cars m) and motor cycles in) and parts
Perfumery and perfnmcd spirits, cosmetics, hair oil. hair dyes and wash, pearl,
pomades •uul toilet powders ...
Sacks, empty
Silk (inclusive of artificial silk) goods
Timber and wood ...
Articles of food and drink not otherwise charged with duty nor exempted from
duty and not prohibited to be imported ...
Goods, wares and merchandise not otherwise charged with duty nor exempted
from duty and not prohibited to be imported
TABLS OF
PREFERENTIAL
RATES.
On goods consigned from and grown, produced, or manufactured (£) in the British Empire.
Goods.
Rat* of Duty.
Aircraft and Accessories
One-fourth of the full rate.
Motor Cara and Motor Cycles and parts thereof ... One-third of the full rate.
Musical instruments and parts thereof
Clocks and part3 thereof
Watches and parts thereof
Cinematograph films
Beer, ale, porter, and all other malt liquors...
Cotton yarns and thread
Cotton piece goods ...
Matches
ooap ... ... ... ... .... ... ...
Woollen yarns and thread ...
Wi-ii-tll**! manufactures
Earthen ware and china
Furniture
Haberdashery and millinery
mm*
* "
• • •
* • a
• • •
• • •
• • •
• • •
• • •
T wo-fchirds of the fail rate.
Law No.
sec. S.
VI of 1899,
L a w No. 22 of 1*199,
sec. 2. aa amended by
the Cyprua (Customs,
Excise and Revenue)
Order in Council. 1927.
Wine, fjparkling
Wine, other kinds
L a w No. 22 of 1399,
sec. 3_
\ Sixty-six and two-thirds per cent, of the full
) rate.
Sixty per cent, of the full race.
t> Ninety-five per cent, of the full rate.
Five-sixths of the full rate.
of duty on Refined Sugar, Molasses and Extracts from Sugar, and
•e--.i::ths of tlie full rate of duty on such proportion of the goods as
Spirits of alf sorts, spirituous compounds,
liqueur*- and cordials
All goods not otherwise specified
The preferential rate
m a nut':. <:T.it red Tobacco is ii
1
.
(•orrcs'-t.nds *.<• the propnrtiuu of dutiable material of Empire origin used in their manufacture.
TABLZ or ExsicPTioirs.
1. All v,-«>ods imported for the G-overnmeat of Cyprus to be used in the public service and
duiy certified as so imported by the Colonial Secretary.
such bv che Officer to w h o m thev are coQ6i£*ned.
m
»
ftTT»
3. All articles of Militar* equipment imDorted bv and for the ase
—aj-scy's land rorces and .*por:»
iaud forces.
of any Officer of His
uisites and .rear imported by and for the use of His Majesty's
Order in Council No.
800 of U t h July, 1920,
published in Gazette of
loth July, 1920.
Law No. 22 cf 1890,
sec. 2, as amended by
All Military
5
tores imported by His Majesty's W a r Department and duly certified as " the Cyprua (Customs,
Excise and Revenue)
Order in Council, 1927,
and as further amended
b y L a w X o . 27 of 1927,
sec. 3.
(<•) The duty on any motor car or m-tor cycle imported by and for the use of any visitor co Cyprus and ]
re-exported by liitn within four months from chi; date ot importation is one pound for a motor car and ten I
shillings for -x motor cycle for each month or parr of a month duriii'.- which snch motor car or motor cycle \
remains in Cyprus.
'
(iV> Goods are not deemed to have been manufactured in the British Empire unless
(.•* in the ca»e ot Refined .-sugar. Molasses and Extracts from Sugar, and Manufactured Tobacco, ar \
Least 5 per <:ent. of tiie total ralue of the goods is the result of labour within the British Empire :
'(
(ii.) in the case ••£ optical glass and optical elements, whether finished or not, microscope-., deld and \
opera -"lass..*, theodolites, sextant-., spectroscopes and other optical instruments, and of component parts
of the above, at least 75 per cent, of their total value is the result of labour within the British
Empire: and
(iii.) in the case <>f all other goods at least 25 per eent. of their total value is the result of labour within
the British Empire.
the toul Taiue ot an article being it* jost to the manufacturer at the factory or works includin-r the value of
containers and other forms of interior packing.
The proportion of ralue which is the result of labour within the British Empire includes the cosr. to the
manufacturer <*.f anv materials of pureiv Empire origin entering into the composition of the article (including
interior packing;* th«* cost of manufacture including wages, proportion of fuel, superrision and other factory
expense*., and th- cost •*• the labour of packing for retail saie.
law No. It oe 19-.T. .ec. I.
. Onier in Council Xo. .-ml ot
l-ttXi July, 1930, pub. in '/.ix.
Kn. U34 of lith July, 1!):*0.
Order ia Council Xo. 1134
ot Ut
Jane,
1937.
pab.
ta '/to.
Xo. U42 ot luth Jane. 1927.
Order
iu Council X.. sOl ot
.
Ith
Jaly, l»:o. pulilUbed ia
liintiU Xo. U34
0
< ISth Jul**,
up*.