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•i
SPECIFICATION OF TAXES, DUTTEB, <S:C.
IMPORT DUTY—continued.
TABLK OF AD VALOREM DUTIM.
The value 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,
including insurance, necessary for the importation of the goods into the Island *-» f**" ** "-e
port offinaldischarge. For a very *100
Arms, Ammunition and Explosives :—
Pistols
Side arms, gun-stocks and gun-locks
Confectionery
Motor cars a) and motor cycles (a) and parts
Perfumery -ind perfumed spirits, cosmetics, hair oil, hair dyes and wash, pearl,
pomades aud toilet powders ...
Sticks, 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 ...
Gooc.3, wares and merchandise not otherwise charged with duty nor exempted
from duty and not prohibited to be imported
TABLE OF PREFERENTIAL RATES.
On goods consigned from and grown, produced, or manufactured (b) in the British Empire.
value.
£
25
25
15
30
30
15
30
25
s.
0
0
0
0
0
0
0
0
cp
0
0
0
0
0
0
0
0
10 0 0
20 0 0
Rate of Duty.
One-fourth of the full rate.
One-third of the full rate.
Two-thirds of the full rate.
AUTHOBITT,
L a w No. 52 of 1899,
sec. 6.
L a w No. 22 of 1899,
aec. 2. aa amended by
the Cyprua (Cuatoma,
Excise and Revenue)
Order in Council. 1927.
Goods.
Aircraft and Accessories
Motor Cars aud Motor Cycles and parts thereof ...
Musical 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
Soap ...
Woollen yarns HIKI thread ...
Woollen manufactures
Earthenware and china
Furniture
Haberdashery and millinery ..." ... . ..„
Dyes... ... ... ... •••" •-• ••* *'
Wine soarlclin" * •S*st*r-3ix a n d two-thirds per cent, of the full
Wine, other kinds ... ... ... ... .Sixty per jent. of the full rate.
Spirits of ail *nrt3. spirituous compounds. ) »r. ,. , , . ,,
*Y . ,• . * ' • .Ninetv-hve per cont. of the rail rate.
liqueur** and cordials J
All goods not otherwise specified ... ... Five-sixths of the full rate.
The preferential rate of duty on Refined Sugar, Molasses and Extracts from Sugar, and
manufactured Tobacco isrive-sixthsof rhe fuil rate of duty on such proportion of the goods a3
corresponds to the proportion of dutiable material of Empire origin used iu their manufacture.
T-UBLz OF EXEMPTIONS.
I. All goods imported for tiie Government of Cyprus to be used in the public service and
riolv certified as 30 imported by the Colonial Secretary.
2. All Military Stores imported by His Majescy's W a r Department and duly certified as
such bv the Officer to w h o m thev are consiarned.
3. All articles of Military equipment imported by and for the nseof auy Officer of His Majesty's
land forces and ?porr,s requisites and gear imported by and for the use of His Majesty's land forces.
4. Ooods 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 Offioer, such certificate to be countersigned bv the Colonial Secretarv.
m* . J
t-i) Tlie dury on any motor '.'ar ir m-tor cycle imported hy mil for the use of any visitor to Cyprus and
r'j-'xn'-rti.-d iir 'iiin within four months from ch-- date of importarion is one pound for a-uotor **ar and ten
shilling :'or •. motor ''y'.lo fur ea-ib montr* or nurr at a month during which such motor oar or mo:or cycle
remains in ' 'vprns.
(ft) Goods are not deemed ro have been mamifacture<i in the British Empire unless
U.N in rhe <a-.e of Refined nuijar, Molasses and Extracts from Sugar, and Manufactured Tobacco, at
least 5 per cent, of the total value of the gooda is the result of labour within, the British Empire :
(ii.) in the case of optical jrltiss and optical elements, whetherfinishedor not, microscopes, tieid and
onera .-lasvs. theodolite's, sextant"-, spectroscopes and other optical instruments, and of component parts
of *he above, at least 75 per -:ent. of their total value is the result of lalwur within the British
Empire ; and
(iii.) in the case of all other -foods at least 25 per cent, of their total value is tbe result of labour within
the British Empire.
the total value of an article beio-j its cost to the manufacturer at the factory or works including the value of
containers ..rd other forms of interior packing*.
The -noporricn-rf value which is the result of labour within the ™£n*$JZ ^ a ^ ^ S - j f i
manufacturer ot any materials of purely Empire origin e n t e r i n g ^ t b e ^ T ^ n e r vision and other factory
interior packing.'' the cost cf manufacture including wages, proportion ot tuei, »»*- j
expenses, and the cost of tbe labour of packing for retail sale.
Law N o . 22 of 1399,
seo. 34.
Order in Council No.
300 of U t h July, 1920,
published in Gazette of
15th July, 19*20.
Law No. 22 cf 1399,
sec. 2, as amended by
the Cyprus (Customs,
'Excise and Revenue)
Order in Council, 1927,
and as further amended
by L a w No. 27 of 1927,
sec. 3.
Law Jfo. Wot 19:>7. sec. 2.
i Order ia Council So. S01 of
{ Utu July. I9*!u. pub. in 'lot.
{ Xo. U35 of lith July, 1920.
1Order ia Council No* UK
of Ut June, 1927, pub. in Gaz.
No. 18S2 of loth June, 1927.
w?ftT1fr,*0 90uncil **•• 901 o.
int. M °' mh Jal*'