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SPECIFICATION OF TAXES,
DuTftss. «£e.
IMPORT DUTY—continued.
TABLB
or AD VALOREM
DUTIES.
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 as far as the
port offinaldischarge.
For everr *ioo
A*™'—
valie.
Pistols, revolvers and rifles
£25
Side arms and parts of guns, pistols, revolvers, rifles and air-guns
.. £25
Boots and shoes, not otherwise charged with duty, and top-boots, hip-boots,
sandals, slippers and galoshes
£30
Confectionery, including chocolates, pastry goods, sweets, etc
£20
Chemicals, dyes and drugs not otherwise enumerated .. .. .. .. £15
Cotton yarns and threads :—
hair oil, hair dyes and wash, pearl,
£25
£20
£25
£15
£30
£30
£20
£30
£25
£15
£20
Numbers 4 to 14
Other
Leather, dressed
Medicines, not exempted from duty ..
Motor cars and motor cycles and parts (a)
Perfumery and perfumed spirits, cosmetics,
pomades, toilet powders and toilet soap
Turpentine (including mineral turpentine)
Silk (inclusive of artificial silk) goods ..
Woollen manufactures
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
T A B L E OF
P R E F E R E N T I A L
R A T E S .
On goods consigued from and grown, produced, or manufactured (J) in the British Empire.
Goods.
Rate of Duty.
Aircraft and accessories.. .. .. .. .. .. One-fourth of the full rate.
IMotor cars and motor cycles and parts thereof
.. One-third of the full rate.
-Ammunition, sporting ..
Beer, ale, porter and all other malt liquors
Butter
Cheese
Cinematograph films
Clocks and parts thereof
Cotton yarns and thread
Cotton piece goods
Earthenware and china..
Furniture
Haberdashery and millinery
Leather and leather goods
Matches
Medicines, drugs, chemicals and dyes..
Musical instruments and parts thereof
Timber .. ..
Tinned fish
Watches and parts thereof
Woollen manufactures
Woollen yarns and thread
Wine, sparkling
Wine, other kinds
J* Two-thirds of the full rate.
centum of the
of the
of
Sixty per
full rate.
Seven-twentieths
full rate.
Ninety-five per centum
the full rate.
All goods not otherwise specified .. .. .. .. Five-sixths of the full rate.
The preferential rate of duty ou Refined Sugar, Molasses and Extracts from Sugar, aud
manufactured Tobacco is live-sixths of the full race of duty on such proportion of the goods as
corresponds to the proportion of dutiable material of Empire origin used in their manufacture.
Soap
Spirits, of all sorts, spirituous compounds, liqueurs & cordials
AUTHORITY
IMW
No. 22 of 1899,
sec. 6.
L a w N o . 22 of 1899.
sec. 2, as amended by
the Cyprua (Customs,
Excise and Revenue)
Order in Council. 1931,
and as further amend–
ed by L a w No. 30 of
1932, sec. 3, and L a w
No. 43 of 1932, sec. 3.
L a w N o . 22 of 1899.
•ec. 34, as amended by
the Cypras -.Customs,
Excise and Revenue)
Order in Council. 1931,
and as farther amend–
ed by L a w No. 43 of
1932, sec. 5, and L a w
No. Sl of 1932, sec 2.
Order in Council No.
800 of 14th July, 1920.
published in Gazette of
15th July. 1920.
(a) Tbe duty on any motor car or motor cycle imported by and for the nse of anv visitor to Cyprus and
re-exported by him within fonr months from the date of importation is one pound for'a motor car and ten
shilling-* for a motor cycle for each month or part of a month darins: which inch motor car or motor cycle
remains in Cyprns.
(b) Goods are not deemed to have been manufactured in the British Empire unless
(i.) in the case of Refined Sugar, Molasses and Extracts from Sugar, and Manufactured Tobacco, at
least 5 per cent, of the total valne of the goods is the resnlt of labour within the British Empire ;
(ii.) in the case of optical glass and optical elements, whetherfinishedor not, microscopes,fieldand
opera glasses, theodolites, sextants, spectroscopes and other optical instruments, and of component parts
of the above, at least 75 per cent, of their total value is the resnlt of labour within the British
Empire: and
(iii.) in the case of all otber goods at least 25 per cent, of their total value is the resnlt of labour within
the British Empire,
the total value of an article being its cost to tbe manufacturer at the factory or works including the value of
containers and otber forms of interior packing.
The proportion of value which is the result of labour within the British Empire includes the cost to the
manufacturer of any materials of purely Empire origin entering into the composition of the article (including
interior packing) the cost of manufacture including wages, proportion of fuel, supervision and other factorv
Law No. 11 of 1927, sec. 2.
Order in Council So. 801 of
14th JTJIT, 1W0, pub. in Gaz.
No. l43Sof lith July, 1920.
Otder in Council No. 1184
of lst June, 1827, pub. in Gaz.
No. 18S5 of 10th June, 1927.
Order in Council Mo. 301 of
14th July, 19S0, published ia
Gazette No. 143S Of Uth July,
1920.