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SPECIFICATION OF TAXES. DUTIES,
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IMPORT DUTY—-continued.
TABLB
or AD VALOREM
DUTIES.
T h e value on which ad valorem duties are payable is calculated on the value ab the place of
shipment or purchase of the goods imported, with the addition of the cost of transport,
including insurance, necessary for the importation of the goods into the Island as far as the
port offinaldischarge.
For every aioo
value.
Anns, Ammunition and Explosives:—
Pistols
...
***
'••
*•*
*••
••*
Side arms, gun-stocks and gun-locks
Confectionery •••
•••
—
Motor cars (a) and motor cycles (a) and parts
Perfumery and perfumed spirits, cosmetics, hair oil, hair dyes and wash, pearl,
pomades and toilet powders...
S<icks, 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 ...
...
...
... 10 0 0
i.oods, wares and merchandise not otherwise charged with duty nor exempted
from duty and not prohibited to be imported
...
...
... 20 0 0
TABLB OF
PREFERENTIAL
RATES.
On goods consigned from and grown, produced, or manufactured (b) in the British Empire.
£
25
25
15
30
30
15
30
25
8.
0
0
0
0
0
0
0
0
cp
0
0
0
0
0
0
0
0
Rata of Duty.
One-fourth of the full rate.
One-third of the full rate.
Two-thirds of the full rate.
I
Sixty-six and two-thirds per cent, of the full
rate.
Sixty per cent, of the full rate.
> Ninety-five per cent, of the full rate.
Five-sixths of the full rate.
AtTTHOaiTT.
L a w So. 22 of 1899,
«.
L a w N o . 22 of 1899.
see. 2, as amended by
the Cyprua (Customs.
Excise and Revenue)
Order in Council, 1927.
Gooda.
Aircraft and Accessories
Motor Cars and Motor Cycles and parts thereof
Mnsical instruments and parts thereof
Clocks and parts thereof
Watches and parts thereof ...
Cinematograph films
Beer, ale, porter, and all other malt liquors...
Cotton yarns and thread
Cotton piece goods ...
Matches
O O o D • a •
•••
•••
> • •
• • •
mm*
Woollen yarns aud thread ... ... ... _
Woollen manufactures
Earthenware and china
Furniture
Haberdashery and millinery
Dyes
Wine, sparkling
Wine, other kind*
Spirits of all sorts, spirituous compounds,
liqueurs and cordials
All goods not otherwise specified ...
The preferential rate of duty on Refined Sugar, Molasses and Extracts from Sngar, and
manufactured Tobacco is live-sixths of the full rate of duty on such proportion of the goods as
corresponds to the proportion of dutiable material of Empire origin used in their manufacture.
TABLE OF EXEMPTIOHS.
1. All goods imported for the Government of Cyprus to be used in the public service and
duly certified as so imported by the Colonial Secretary.
2. All Military Stores imported by His Majesty's W a r Department and duly certified as
3nch by the Officer to w h o m they are consigned.
3. All articles of Military equipment imported by and for the use of any Officer of His Majesty's
iand forces and sports requisites and gear imported by and for the use of His Majesty's land forces.
4. Goods and Stores of every description supplied under contract with His Majesty's W a r
Department for the public use of His Majesty's land forces, duly certified as such by the principal
Commissariat Officer, such certificate to be countersigned by the Colonial Secretary.
(a) The duty on any motor car or m*<tor cycle imported by and for the use of any visitor to Cyprus and \
re-exported by him within four months from the date of importation ia one pound for a motor rar and ten (
shillings for a motor cycle for each month or part of a month during which such motor car or motor cycle f
remains in Cyprus.
'
(») Goods are not deemed to have been manufactured in the British Empire unless
( O in tbe case of Refined Sugar, Molasses and Extracts from Sugar, and Manufactured Tobacco, at j
least 5 per cent, of the total value of the goods is the result of labour within the British Empire ;
j
(ii.) iu the case of optical -class and optical elements, whetherfinishedor not, microscopes,fieldand j
opera glasses, theodolites, sextants, spectroscopes and other optical instruments, and of component parts f
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 of all other goods at least 25 per cent, of their total value is the result of labour within \
the British Empire,
/
the total value of au article being its cost to the manufacturer at the factory or works including the value of /
containers and other forms of interior packing.
>
The proportion of value which is the result of labour within tha British Empire includes the cost to the (
manufacturer of any materials of purely Empire origin entering into the composition of the article (including I
interior packing) the cost of manufacture including wages, proportion of fuel, supervision and other factory )
expenses, and the cost of the labour of packing for retail sale.
L a w N o . 22 of 1899.
seo. 34.
Order in Council No.
800 of U t h July, 1920,
published in Gazette of
15th July. 1920.
Law No. 22 of 1899,
sec. 2, as amended by
the Cyprus (Customs,
Excise and Revenue)
Order in Council, 1927,
and as furtheramend ed
by L a w No. 27 of 1927,
sea. 3.
L»w No. 11 of 1927, sec. 2.
Otder in Council No. 801 oi
Uth July, 1930, pab. in Oai.
Mo. Mi at ISth July, 1830.
Oid«r ia Council No. list
of lst Jane, 1937, pub. ia Om-.
No. 1811 at 10th June, 1927.
Order ia Council No. 801 of
Uth July. WHO, published in
GmziUt No. 143S of ISth Joly.
19J0.