Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697742947430.pdf (Guyana)
CUSTOMS DUTIES.

1o � �tl � lh-J..�� � 1 �;l"' .lhd 1l:, � 1 � 3S\1�3o, lQw\('/1, 311 � �I 1 �Yct � � 1q,3, - CH.

34.

869 JD l9 >-A_ 3.1>, � nl.

a, �, q CHAPTER 34. v</f�c( � A( - � CUSTOMS DUTIES.

J [No.

IX ,of 1929.

[26th January, 1929.

J !Jd .

03Jf 3'\' Short title.
inance may be cited as the Customs Duties First, �econ<l, ;cl� eci��: 2.-(1) There hall be raised, use f the colony, levied, collected, the several and third schedules and paid set forth duties oth duties otherwise goods, w res, and merchandise, and also,u on all goods, to this Ordinance, enumerated, into imported wares, and merchandise chargeable in res- with or prodyced in the colony, for the public in the first, second, and the several pect of all the colony, manufactured any duty, subject the rates of cus (a) set forth in column l conditions, namely:- to the�ollowing ms duties pre erential " British above-mention the growth, British Empire � d shall apply to goods which are­ p oduce, or manufacture of the tariff " of the schedules (b)the rates of custom\duties set forth in column 2 tariff ' shall apply to all goods not n under the British Prefer­ Proviso.
"General entitled tariff : ential i that balata, to admiss gold bullion, squared r. in t rubbe and other substances dia; ands, and logs of crab­ imported from shall or Brazil whether to an import duty eq�valent to the amount of for the time_ being i1�]{osed severally upon any Provided •like nature, wood or cedar whether Venezuela be subject any royalty of those goods produced (2) The Governor m the colo1t7.
in Council ansit or otherwise, ot unsq_uared may by order published of a in the Gazette poses of ,this section, make regulations fo:r\ carrying out the pur- · 3.The goods, fourth shall be exempt from the payment schedule wares and merchandise to this Ordinance, imported of duty.

\ enumerated in the e 7 into the colony ° s�h��:U .

�; 0 Duty free 870 CH.

34.

CUSTOMS DUTIES.

Modes of ascertaining ad valorem duties.


4.-(1) The duty on goods rated ad valorem on the value of the goods, including culated value of all packages, receptacles, or other packing material, and all charges of the packing at the place of exportation.
(2)The value of any article and preparation coverings, for the purposes of this for shipment of the goods shall be cal­ therein the wrappings, made in respect section shall be taken _to be the price which an importer and would give for the article if it were delivered, freight insurance paid, in bond at the port of importation, and duty shnJl be paid on that value as fixed by the Comptroller of Customs.

Articles imported in bags, boxes, a,n,_l other packages.
5.If any article subject to the payment of specific duty for retail or commonly sale and marked or labelled as containing, of the article quantity , the bag, box, tin, jar, or any other package aforesaid, to contain is imported in any bag, box, tin, jar, bottle, or any other package, intended commonly sold" tain, a specific bottle, as against the importer, In all cases where the package is not so marked or labelled, on weight) or commonly shall be calculated on the gross weight of the package and its contents.
::r the dµty (if payable sold or reputed, shall be deemed, that specific or to con­ reputed quantity.

Ascertain• ment of ll aantilies ht va,1·ious containers : * Proviso.
6.-(l) Notwithstanding anything_ to the contrary con­ the number of liquid gallo!1S gin, liqueurs, cordials, bv average ta;ined in the previous contained in bottl whisky, be ascertained bottles, from time to time approved the Gazette : that- Provided section, es, jars, or similar wines, measureme receptacles receptacles, qr malt liquors, nt, except when the are 6f the reputed sizes in by the Gover,or and notified jars, or similar of brandy, shall ,.
�, (a)the approval and notification may\be made retros­ of any o-f the\spirits, wines, pective in respect or_malt liquors, Ordinance; and on which duty is�,due under this �.

quarter bottles, (b)one bottle, two half bottles, or four as commonly sold, of whisky or brandy shall be ' deemed as against the importer sixth of a liquid gallon, Comptroller of Customs the reputed of any bottle to contai11 one­ of the and ,the decision as to in case of dispute oontent shall be final.

CUSTOMS DUTIES.

CB.

34.


871 (2)Where in any case in the first schedule reference in a particular as packed in a particular form, the same duty shall be im­ is made to any article imported posed on the article other form imported; able shall be computed as nearly as may be, but be not less than, the amount of duty payable the usual way or imported if packed in any other way, or in any pay­ and the amount of duty then by the Comptroller in the like case if the article ha<l been packed in so as to equal.
way, or Duty on arlicle;i packed other than in the mamu�r ,ct out in lin;t eclwdulo.

(3)All measurements wines, and malt to by this Ordinance shall be calculated MC'IISlll't!• Wl•nlll.

liquors required the one-thousandth part of a gallon.

in the usual form.

of spirits, 7.


(1) Goods not prohibited romposed of nm• article to be imported liable to duty as a into or uRC_d Compo,ilo goods: liable in the colony, part or ingredient duty payable one article on the article Provided any article accordance and is special1y thereof, on the artide, shall be chnrgeahle with the full or, if compose<l of more than to clutr.
then with the full duty payable charged with rate of duty: the highest slrnll that this section which ii:: a compound with the last current not apply in the case of opium in of, or contains British Pbarmacopreia, imported only.
purposes for medicinal or can in the tariff, is enumerated or descrip­ two or more names, headings, (2)If any article be classed under tions, provided shall he charged and there is a difference of duty, the highest duty Provided : and collected that the higher duty shall not he exacted in that of Cu�toms is satisfied of tl}e only a very small proportion Comptroller th�reon cases where the the article article contains bearing the higher duty.

Go(l(u, dassi­ liahfo under two or mun, names: Proviso.
8.-(1) Wherever in this Ordinance, the word" proof '' is used, it shall be taken to mean or in any schedule of Definition "proof."

hereto, of the strength meter in accordaurc of the Finance nineteen has been signed by the Comptroller deposited of proof as indicated with the tables in the office of the Registrar.

(No.

2) Act, 1915, a copy of which of Customs ancl Hvdro­ bv Sikes's prescribed by section sweetening, (2)In any case where.

by reason of the presence colouring, of any liquor Hydrometer.
analysis, taine<l, of true strength or other matter, the ascertained by Sikes's may be submitted for so that the true strength thereof may be ascer­ signed by the Government cannot be immediately a sample of the liquor an<l a certificate analyst, Obecuration.

872 CR.

34.

CUSTOMS DUTIES.

D1•tinilio11 r,f wirn, nnd mall li11uo11,.

by the Governor or anyone appointed shall be conclusive be so accepted (3)No liquor containing evidence in all courts of the true strength, of justice in the colony.
more than forty-two per shall be deemed wine.

and no liquor more than twenty per centum of proof spirit as an assistant and shall analyst, centmn of proof spirit t'ontaining shall be deemed malt liquor.

than forty-two other than wine containing of proof spirit per centum of proof spirit and all liquor more than twenty per centum shall be deemed spirits.

All liquor containing more lu,trumonls and takula­ t ions det·m1·d Cul'rCl't.

(4)All instruments or strength ing the quantity accurate .
.incl he deemed to be correct the quantitr unless of spirits or strength the contrary so asl'ertained he proved.

shall used by an oflicer for ascertain­ shall be deemed to be dynamite, and the duty on all gunpowder, of goods shall not he applicable or other explosives, imported dynamite, of the Cu:-toms Ordinance relat­ to into or on shall be paid immediately so imported Sp,•dal pn,­ vi:--ion fL� to dut,y un gw1- powuor: Chapter 33: l'rovisu.
9.-( l) The provisions ing to the warehousing gunpowder, the colony; other explosives importation Provided explosives, no duty shall be levied to the treatment that where the gunpowder, are imported for exportation, thereon or are in transit, relating if the regulations are observed.
of the articles dynamite, or other (2)If the importer fails to pay the duty immediately, in which the gunpowder, or agent of the vessel or other explosives, the consignee dynamite, duty and recover the amount thereof, cost of storage and all other costs properly the importer, in any court of competent incurred, from jurisdiction.

were imported may pay the together with t�e Drawbacks generally: provided.
For the purpose of encouraging other countries, the trade of the exporting persons on which rluties 10.-(1) L'Olony ,•tith goods, wares.
and merclrnndise, have been paid under and by virtue of this or any other Ordinance save as otherwise duties on those goods, preferential claiming the drawback the Customs Ordinance passed by the Legislative drawbacks: Provided shall be sub]ect and anv other Ordinance and the manner of of hereafter of wares, and merchandise for the regulation to the provisions tariff rates payable , at the British to a drawback be entitled Council, thereon; shall, of _that--- (a)no drawbacks aforesaid shall he allowed on any Chapter 33: ProVUlo.
Chapter HJl.

opium, as defined by the Opium Ordinance, on (Ji{/ STOMS DUTIES.

CH.

34.
873 spirits manufactured cigarettes, goods imported balata, namely, like nature, orabwood (b)drawbacks of a�y kind, wine, tobacco, ,or otherwise, whether cigarillos, gm;1powder, cigars, or on the followi 1:1-g or Brazil, or other substances of a from Venezuela rubber, gold, bullion, diamonds, and logs of or 9edar; shall only be allowed in cases provided of the Governor for by regulaitions of _in animals from time to time, made by the Comptroller with the aipproval Customs Council; and (c)no drawback shall be allowed of twelve after the expiration date of the importation permission special in exceptiona granted exported the opinion with a view to their re-importation; on any goods exported months from the thereof, of the Governor l. cases, of the Governor in Council, or on any goods in in Council except by the as regards and must be shipped customs, in and for drawback ( d)all goods entered the presence the packages unopened the goods were originally and unbroi5:en, of the proper officer of (e)on the re-importation and the same wherein �mported; and exported of goods previously the importe} of the goods shall the rate of duty in force at the date must h�ve been previously for drawback pay thereon of importation, intermediate time, whichever or at re-im�ortation, or at any is highest; and on goods of duties shall be payable home use, which subsequent have become unmer­ , or have to importation (/) no drawback entered for chantable been in actual use in the colony.
save and except those enumerated in that any imported (2)Whenever it is proved to the satisfaction on ten hereof as not being liable are not of the nature, of Customs Comptroller and merchandise, section drawback, for by the importer, indented within three exported liable to refund of drawback, officer.

he shall, to be exported of the goods, wares, Drawback goods· i·e-exported within three months of importation.
or substance under , if the goods be re­ be on a certificate quality, months of the date of imp ortation either the full duty paid, or of over-entry duly signed by the proper (3)Whenever the Comptroller articles, manufactured of Customs Drawback it can be shown to the satisfaction finished arti­ cles manufac­ that, in the make up of finished tured in the in the colony, colony from imported materials: or produced all the of on 874 CH.

34.

CUSTOMS DUTIES.


used or employed materials tion have been irn,ported into the colony and duty paid, there shall be allow�d, in respect of those materials, duties pa.id thereon: ,on exportation in the manufactu drawback of the quantities or value of the full re or produc­ Proviso.
of any Provided that, wb'ynever, in the manufacture may ascertain to be exportedi as aforesaid, article used materials of ddmestic origin, Customs the imported value or duty is not readily ascertainable, may assess it in accorcla under the pro­ visions ,nce with any regulations framed of this sub-section: ' materials,:, as the case may be, and, if that there have also been the Comptroller \the value of, or tl1e duty paid on, of Drn11·ba.ck on goorls mncJo from duty-p:1irl m0,tcrials.

Cha,ptor 3:J.
Cha,ptor 3:J.

11.The Comptroller of Customs may permit hard cl flour, clothing made to be exported and at the full rates of duty paid thereon, '\for clothing, or materials bread or crackers made from,duty-pai in the colony, under drawback, subject made by him in accordance toms Ordinance, customs for the time being in force.

to any regulations in that behalf from time to time and any other Ordinance with the provisions of the Cus­ to relating � � f� � no ,.L,,;,_ h== - 1� \hct .33 �1q�q.
i, T so consumed as fuel.

(2)Tge elrawbaek sh�ll be subjeet to any reguhttiaus, with the approval Mr to seeurity ancl other wise, made ay the CarnptrolJ er-.Qf_ _ of the Governor in Council Customs, , (3}-Per son!

'l using du.ty paid oil for the lubrica-:- 5hall he entitled.

paid thereon, hon of a�vr.

:raft engines �olo of the duties r-€guJahoas so fa:r ai;; they are applicable.

subject to the-s-a-me oo a draw.hadLof Drawback ou c0,ncllcs used iu n1lning.
engaged 13.Persons in gold mining who use duty-paid in the course of the mining operations candles underground to drawback of the full duty paid thereon, shall be entitled subject and otherwise, that behalf from time to time made by the Comptroller Customs with to any regulations, of the Governor as to security the approval in Council.

in of CUSTOMS DUTIES.

CH.

34.

875 14.The proprietor of any \licensed cigarette factory on Drawback to a drawbaek• equal to fifty per centurn leaf tobacco.
paid on any leaf tobacco, /\ centmn moisture not less than four shall be entitled of the full duties than twenty-five per containing packages used by him in the manufacture consumption duties of cigars the manufacture housed in a colonial bonded from the colony, time made in accordance nine of the Customs relating in the colony, paid on any leaf tobacco Ordinance, to the customs warehouse of cigars subject to any regulations from time to with the provisions of section or· any other Ordinance 33.
Chapter for the time being in force.

of the and equal to the whole aforesaid used by him in or ware- or cigarettes exported, for exportation, containing less and imported in hundred pounds, or cigarettes for 15.The Comptroller of Customs and earthenware the duty in 'calculating ;•; of all kinds, glassware, on glass, make an allowance duty in respect be made ware.
upon articles of ten per centurn atn.d no more of that of breakages, not made but the allowance entirely of glass or earthen­ shall not Allowance for breakage .shall of glass and earthenware.
16.Everyone who sells to his Majesty's regular Government for Refund of �ut: 1 stationed troops 1d to � at the ���up�ted shipp arriving hack the full amount of {1�-� 's or any of bis Majesty's of any of his Majesty's shall be entitled.to receive the service in the colony, colony, duty paid on materials for the service nished proof is made of the payment and quantities nished are duly certified troops or the ship, as the case may oe.

of the troops or supplies.


of goods so sold or fur-tr��;s �r or the ship, provided of the duty, and the nature due ships.

of the materials or supplies by the officer commanding so sold or fur- the 17.-(1) of Customs The Comptroller may give permis­ sion to anyone to bring into the colony any goods, wares, and merchandise, being satisfied so brought upon of duty thereon, are wares, and merchandise without that the goods, in for temporary (2)The permission use only".
shall be subject to the following Exemption of goods imported temporary use: payment for conditions, namely, that-- (a)the goods, wares, and merchandise shall be taken out of the colonv within three months of the date of the permission, or within any further 876 CH.

34.

CUSTOMS DUTIES.


time, not exceeding the Governor ; three months, allowed by (b)The person to whom the permission in the hands of the Comptroller of Cus­ deposit or enter toms the amount of the duty thereon, is given shall 1 into a bond to the satisfaction " for their clue re-exportation.

ler of Customs of the Comptrol- (3)If the goods, wares, and merchandise out of the oolony within the time allowed, of the Comptroller the hands or, if qond has been given, forthwith.
of Customs the proper duties shall shall be forfeited, be paid are not taken the deposit in (4)If the goods, wares and merchandise shall be refunded are taken out or of the col1ony as aforesaid, the bond cancelled , as the case may be: the deposit Proviso.
Provided that- ( a)the Comptroller of Customs may in his discretion · allow any addi-tiona phernalia imported oy scientific l period in the case of para­ , (li) cameras, telescopes and .. binoculars r of Customs Comptrolle fide property to the colony is satisfied of anyone, on a temporary visit shall be admitted free of duty.

which the are the bona Fulfilment of conditions of importa­ tion.
18.Any goods admitted free, or at a given rate of duty, purpose, that they are used for a specific shall to any regulations the Comptroller subject on condition be so admitted, of Customs deems necessary.
'Q Colonization 19.There shall be raised, duty ' export duty of one per centum ad valorem on all produce collected, levied, and paid, an and the proceeds exported from this colony; by Ordinance until otherwise :: shall, lr lated and invested :; tion fund for financing I( into the colony, 11 in the same manner as the oo1onization ry Application 11 Colonization enacted, Treasurer future unindentured and may be dealt with by the Governor Fund (Prelimina by Lhe Colonial fund under the immigation ) Ordinance, of that duty be accumu- as a ooloniza- J921: Proviso.
Provided that the Legislative Council may by resolution direct levied, II resolution.

that the duty imposed collected or paid for any period prescribed by this section shall not be by the CUSTOMS DUT� S. CH.

34.
34.

877 20.-(1) In .vdditiion: to any other\ax or duity imposed Ex�ort duties' by •thi,s collected and pai'd for the public use of the colony- or any other Ordinance there sh)all be raised, levied, ( a)' a du� ,fty cen� ev�rr � a.t--l5y we.ight"t6I _ ec10us sto� exrportes;I..--H'om tih�ny; and (b) a. duty equivalent ,per centum.

to one and one-half of the value of all goods other than precious S1tones exported from the colony.
be paid to the Comptroller (2) The duty shall of Cust:oms in oonnection with the goods.

at the time of the pas1sing of the export documents (3) Goods entered for re-exportation or exported on drawback shall pay no duty on the re-exportation: that the tax shall not be payable in respect Provided ·(a) bona fide samples of produce or manufacture ,of of-Proviso.
\ � ::.\ �Q\_ \(h� Nu2>� the colony; (b)goods ordinarily tw;o dollars, poses only; to export duty not exceeding liable and intended for exhibition pur­ (c)articles of household furniture bona fide in use, and not intended for sale or exc11ange; all when so proved to the satisf of Customs.

aation of the· Comptroller (4) Anyone exporting sha:11 be JiaJble section not exceeding whereof the penalty is im[posed five hundred dollars, on ,summary of 'this Penalty.
goo1ds in contravention oonvictwn ,to a penalty and any goods 1in respect shall be forfeiit'ed.

mea.ns tihe market value {5) "Value" in this secti<:m of the goods on board the exporting ship.

21.

All moneys leviaible or payaJble unless their collection �hi: P for, be paid to the Comptroller under and ,by virtue Authority_to ���:es is otherwise shall, of of ,this Ordinance provided specially Customs.

22.
22.

In default of payment, when due or demanded, of Re�overy of duties f "-- d · · d b h" , rnties impose . '

y t 1s or any ot er r 1nance any o tl11e to ,duties of customs, the duties, at relating the rate of six per centum per annum from the date when they became due and payable, specially Comptroller of Customs by parate execution.

shall, where not otherwise and recovered �y the for, be enforced with interest provided h o d" .23.
Any proceeding or liability .of any Ordinance forfeiture, visions which has cerused heretofore heretofore relating taken, and any penalty, Saving of under the, pro-'l}�tion of incurred, t'o duties of cust01:ns reia_ti:;�� may be continued, to be in operation s �:;;���� 878 CH.

34.

CUSTOMS DUTIES.


on; and all bonds taken and all things done under ais if that reoovered, or enforced, operaiti the autJ.hority to duties shall be as valid and effectual, the same manner, as if that Ordinance or in pursuance of cus,toms which has ceased to be in oper•ation of any Ordinance relating and may be enforced continued in in force.

O.ridinarnce conitinued in Effect of obligation to pay <lufaes of customR.
24.Where any obliga;tion ih.as been entered into for rthe of duties payment of custlOm to be one to pay all ,duties payable nance relating force and which become legally under any Ordi­ for the time being in to pay the duties as they become payaJble.

payruble to duties of customs s, the of customs oibligation ,shall be deemed or recoverable or arre made Power to remit increased <lnties.
25.The Governor in Council may, whenever satisfied relating to duties of customs thaJt ,the a'Illbunt of increased Ordinance justify the cosit direct collection thereof.

of collecti10n, ,that, duty .to be oollooted under any is such as.

not to no further ,steps be taken in connection with the or that it cannot be 1reoovered, Continuance in force of regulations made under no.

iv of 1927.
iv of 1927.

26.The enaotmenlt of this O11dinance shall not affect Duties Ordinance, made under that Ordinance, but that Order or those the O:vder in Council made under sub-section 1927, or any regu­ two of the Customs lations regulai and continue in force until revoked tions made under this Ordinance.

'· tions shall have effect as if made l'l.Ilder this Ordinance by any Order or regula- (2) of section FIRST SCHEDULE.

TABLE OF SPECIFIC DUTIES.

RATES OF DU'l'Y.

British IGeneral prefere n- tial tariff.


tan ff· .

l.tAERATED and MINERAL WATERS- (a) per dozen bottles (b} per dozen splitst... S c. 0 16 0 32 .. .

1 ., 0 08 0 16 · S c. - 1 I 2.

ANIMALS, LIVING- (a) oxen, bulls and cows, with or without calves 0)�� (d) (c)donkeys goats (f) (e)horses mules (h) (g)sheep t swine -... 1 •' per head 5 00 10 00 3 00 6 00 l 00 2 00 0 50 1 00 5 00 10 00 2 50 5 00 O 50 I 00 0 i'i0 I 00 Subject to a maximum allowance of 5 per centum for breakage.
t A split shall contain not more than eight fluid ounces.

5tSTOMS DUTIES.

CH.

34.

879 FrRS'l' 'ScHEDULE-contini1,ed.

RATES 011 DUTY.

British preforbn- tial tariff.

I General tal"iff.

3.ARMS, AMMUNITION and ExPLOSI\TllS­ (a.)

a1·ms- guns, muzzle-loading and revolvers pistols ... (b) ammunition- caps percussion shot (,:) explosives- s 1 ;; s c. c. 00 2 00 00 10 00 each per 100 per lb.
0 04 0 08 0 02 0 04 yn (i) d gelatine amite and preparations by the government of nitro-glycerine to c.ontain certified analyst less than 75% of nitro-glycerine, blasting gelatine, cotton, the Comptroller blasting gun­ by for per lb.

by and fuses.

admitted for of Customs as explosives dynamite and all other explosives or gelignite, admitted of Customs as explosives rackarnck purposes 0 02 the Comptroller blasting (iii)gunpowder not admitted purposes ... per 100 lbs.
0 50 Customs as explosives of by the Comptroller purposes for blasting 0 10 (ii)gunpowder, (iv)all other explosives other than fu'eworks not per lb.

0 0-t 00 0 20 admitted explosives by the Comptroller for blasting purposes per lb.
of Customs as 0 20 0 40 4-BEER, Au:, STOUT pr' P0RTER- � (a) in bulk t( b) in bottle ... 5.BISOUITS, BREAD and CAKES- per gallon per gallon 0 ,30' 0 ..2'l- 0 .$ \_9rll3�S\,1�3• · 0 ,.4S- (a)unsweetened (b) small internal and in barrels or boxes not containing packages per 100 lbs.

,, and in tins ... per 100 lbs.

.. .

per 100 lbs.

kinds ... 0 60 2 00 4 00 (c)all ot,her 6.BRIOJ,s for building purposes and common fire bricks not elsewhere enumerated 2 per 1,000 00 1 7.
*(a) (b) BUTTER BUTTER SUBSTITUTES per 100 lbs.

per 100 lbs.

50 0 50 1 20 4 00 8 00 4 00 1 4 50 00 $.

CANDLES- (a) (b) tallow all other kinds ··· per lb.

··· per lb.

0 01 0 05 0 02 0 10 9.CARDS- playing-per pack not exceeding 60 cards 0 16 0 32 10.CATTLE and OTHER ANillUL Foons- (a) oilcakes and oilmeal, including cotton seed meal (b) bran, pollard and schumaker per 100 lbs.

feed ... per 100 lbs.

0 07 0 25 0 14 0 50 11.

*CEMENT-Portland 12.

*C.IIEESE per 400 lbs.

0 25 0 75 per 100 lbs.


1 50 4 50 Canada-West • Items thus marked are subject t Subject VoL.

II-15 to special 1925.

Indies Trade Agreement, of 5 per centum for breakage.

to a maximum allowance preferences, with the in accordance 880 CH.

34.

CUSTOMS DUTIES.

FIRST ScE:EDULE- continued.

RATES OF Du•ry British prefer<'n- General I tial tariff.

tariff.

13.

CH"EbUCALS- acid- ( a) acetic ( i)containing l upwards of the real acid 66% nnt s c. 0 12 per lb.
(ii) containing less than 66% and moro than 10% of Lho re1.tl acid .

.

.

(iii)vinegar, and substitutes for vinegar, not more than 10% of t lw real acid per gallon (b) brimstone and sulphur (c) calcium carbide ... per lb.

.

.

.

per 100 lbs.

0 10 0 01 0 so 0 20 0 02 1 60 per gallon containing 0 60 s c. 0 24 20 14.CIDER and PERRY­ (") in bulk (/J) 'tin bottle lii.COAL, COKE, m·o.­ (a) con!
(b) patent, fu<'I nnd coke per gallon pt'r gallon 0 20 0 2-t 0 40 0 48 per ton per ton 0 2,i 0 ;i(l 0 50 ] 00 1.6.

*COC'OA-rnw othflrwise ancl prepared, than as confectionery per lb.

inclucling chocolate preparctl 0 08 17.CoFFEE-- (a)raw or kiln dried (b) roasted, and all imitations chicory, essence including (excepting dandelion, of coffee in liquid and taraxacum form) per lb.

0 08 of and substitutes 0 08 per lb.

for it, oi (.\ ,:i<'.sL � vt\_ % �.

?,() ]8.


*CORDAGls ,··· /&, per�- 1 00 0 24 0 16 0 16 3 00 19.CORK MANUF.\OTl'RES per lb.

0 10 0 20 20.

*F:rsrr- (a) tinned 01· canned or preserved in jars or bottles ( b) smoked, driecl,salted or fresh not,clsewhl'rt' <.'

pickled, (c) mackerel (d) all other sort,s, pick.led, per barrel and salmon, of 200 lbs .... p<'r barrel of 200 lbs.

per 100 lbs.

numerated per cwt.


1 00 3 00 0 75 1 00 0 50 21.F'RUIT-- (a)*apples, not preserve (b) currants ... (r) nnts used in the opinion d, per barrel of 160 lbs.

per lb.

of Customs of the Compti:oller per lb.

crystal­ including or preserved, 0 01 (d) otber, dried, canned, as fruit 0 50 0 01 lized fruit ( excepting crystallized ginger) 22.

(a) Gm (b) PHALKAGID per 100 lbs.

per 100 lbs.

1 rm 1 00 0 50 3 00 2 00 l 00 .

.. per 100 lbs.

2 2G 3 00 1 60 1 iiO 0 02 0 02 23.


GRAlN and FLOUR and preparations thcreof- (a )*flour of wheat or other grain ... per barrel of 196 lbs.

(/>) grnin of all kinds unenumerated per 100 lbs.

all kinds ... per 100 lbs.

(r) beans, peas and pulse, (d) rice ... per 100 lbs.

(e) otner farinaceous macaroni, feeding stuffs or patent or proprietary preparations, sago and tapioca, such as cornflour, not being animal foods per 100 lbs.
0 90 0 25 0 25 0 50 0 50 1 38 0 50 0 50 1 00 1 00 Canada-West Indies *Items thus marked are subject t to special 1925.

Subject to a maximum allowance Trade Agreement, of 5 per centum for breakage.

preferences with the in accordance CUSTOMS DUTIES.

CH.

34.

881 FrnsT ScHEDULEiontinued.

RATES OF DUTY 24.

HAY and GRAFF British preferen-ta.riff I tial ta.riff.

General $ c. $ c. 0 05 0 10 per 100 lbs.

25.

*JAMS and JELLIES per lb.

0 06 0 18 26.

*LABD and LARD CoMPom.-us and SUBSTITUTES tecl 27.


Lnm, all kinds, uneuumera per 100 lbs.

per ton 0 50 2 00 l. 00 2 00 28.LuBRI0ANTS, or mineral grease and other, whether origin of animal, vegetable ... perlb.
0 02 0 04 29.MATOHES- (a)in boxes containing not more than 100 matches each per gross of boxes 1 00 2 00 (matches in boxes containing than 100 matches each to be c:harged any greater CJnautity in proportion) (b)other tha.n in boxes (c) vesta.s (d)match splints, in cases containing 100 gross of matches of the ordina.ry each equa.l to length per 14,400 per 14,400 1 10 2 20 1 50 3 00 per case 0 75 1 50 30.
*MEATS- (a)beef and pork, pickled (b)canned including (c) fresh, (d) other kinds, including ... per 100 lbs.

poultry and game ... per 100 lbs.

or salted, per barrel of 200 lbs.

bacon, hams and tongues, 0 50 2 00 1 50 3 00 1 50 3 00 per 100 lbs.

2 00 4 00 unenumerated 31.

METALS : IBON or STEEL-- (a)hoop (b)galvanized in bars, rods, sheets, per cwt.

or corrugated per cwt.

(c)bla.ck in bars, rods, sheets, or plates, otl).er tha.n 0 15 0 30 0 50 1 00 boiler plates .

.

.

per cwt.
.

.

per cwt.

( d) nails a.nd spikes, (e)bolts, nuts, washers and chains other than horseshoe nails per cwt.

per cwt.

0 30 0 60 0 25 0 50 0 40 0 80 32.

*Milk, condensed, including of the government analyst, wholly or in part from skimmed milk milk powder which, in the has been opinion prepared per 48 lbs.

4- 80 14 40 33.

OIL-- (1) petroleum, when tested in the manner laid in the Petroleum shale oil, and their products, -y a.pparatus in the Abel-Pens1.
do,vn in the second schedule and Inflammable (a) petroleum which has a specific Ordinance :- ma.nufacturecl by refining gra.vity Liquids oil whether or othe1·wise between ·780 and ·885 compa.red with water at 60° Fa.hrenheit and with a mini­ mum fia.sh point of 85° Fa.hrenheit, gallon... per of I O 25 I O 29 (b)petrol including benzine, faciurcd has a specific compared per gallon gasolene, and petroleum by refining minera.l spirit,wh or otherwise, which naphtha, ethermanu­ gravity of ·780 or under with water atl 60° Fahrenheit I O 18 I O 22 *Items thus marked are subject to special preferences in accorda.nce with the Ca.nada-West Indies VoL.
n-15A 1925.

Trade Agreement, 882 CH.

34.

CUSTOMS DUTIES.

Fi,rnsT ScnEDULE-continued.

\ RATES 01' DUTY.

I Bdtish preferen- tial tariff.

GcnNal tariff.

s c. s c. 33.
OrL-(contini1ed)- (c) oil fuel incluiling gas oil and intermed iate oils whether other than lubricants by refining or otherwise which bas a specific of ·885 or over but not more than gravit-y ·930 compared per 100 gallons with water at 60 manufactmed Fahrenheit, ° if imported per 100 gallons in bulk for storage in tanks, 0 75 1 50 0 50 00 (rl) crude petroleum and residual oils other than whether manufactured by lubricants refining specific water at 60 or otherwise and which have a gravity with of over ·930 compared ... Fahrenheit in bulk for storage per 100 gallons if impm·ted in tanks ° 0 2:3 0 50 pcT 100 gallons ... (2) All other, not elsewhere enumerated, including 0 16 0 32 castor oil, but not ineluding other medicinal, perfumed a1\d csscnUal oils... per gallon 0 13 0 26 9---00._ ,Ht �'v(l3� IG�o · (Ill Ext?ct �fop:mm .... ... ... .. .
t 34.

{a}- Ol?ro.11 as deft!ted by the Op!Olit 0rtl:in8'Be e ]lttrm .. .

... .. .

.

(c;l.....O fficiaJ ±rnotn�@ gf S \ � -l--60- 35.

PIOKLES and SAUCES per gallon 0 60 1 20 (a) (b) 36.

PITCH ROSIN 37.SacoHARINE 38.SALT-(a) per 200 lbs.

per 200 lbs.

0 50 1 00 0 50 1 00 ... per oz.

2 40 4 80 1 � lQ )(\_ ?,'b �I q31>.

(b) coarse or rock fine, including internal Customs ... ... �-- ... per 100 lbs.
table salt not impo1·ted packages� passed by the Comptl'Oller per ton in small of table salt packed in small internal (c)fine, including packages .. .

per 100 lbs.

0 75 50 3 00 0 .2&- 0 'J8' l 50 39.

SEEDS, including DLA CK l'El'PER, except seerls for propagation 40.

SILVER, l'aW per lb.

... per oz.

troy 0 01 0 02 0 12 0 24 41.Soar, common, including polishing and soft soap per 100 lbs.

0 75 1 50 42.

SPIOES- (a) (b) raw ginger all other kinds (including and turmeric, ground or unground per lb.
ground mustard and 0 01 0 02 pepper) ... per lb.

0 02 0 04 43.

SPmITS and STRONG w ATERS­ spirits- ( l) Enumerated (which shall be held exclusively to be spirits as defined in the first schedule of the Sale of Food and Drugs (Consolidation) Ordinance.
(a) Brandy not over proof imported or quarter bottles, receptacles half bottles, jars, or similar passed by the Comptroller section six (2) of this Orclinance of reputed of Customs in bottles, or in bottles, sizes, under 3,71 the liquid gallon 4 SK tu_ \k YI\ 3� � \\?Jo: CUSTOMS DUTIES.

CH.

34.

883 FIRST SCHEDULE-continued.

RATES OF DUTY.

- General British preferen I tial ta.riff.

tariff.

s c. 4 30- s c. \.Q 5 )l0' � � --..d.J'i\• 130 .

43.

(c) (d) .A,--� S. u.

\g_ ».. a i �l\.

-3 o .


4 ....00- 5 :.

!5 6 00 Whisky otherwise packed, and all whisky over proof ... the proof gallon (e) Cic ll9t o"eE p�aef, i�etbeel: in 'aobl:ie!, 1 3Me gr fii��al' .� ?e�e13h1;lc��f,.

�ep1�te�, (f)Gin, otherwise packed, and all over proof, -4---5(1 'I gin the proof gallon the proof gallon I 4-'2-5- �0- 5 00 � (g) Rum � � ct \J)-J_3'il Jbl't!.o.
(2)Unenumerated spirits tions containing spirits and unenumerated prcpara- the proof gallon I 5 00 5 60 I (3) other spirituous (a) Liqueurs, preparations bitters by the Comptroller proof .

.

.

and cordials, admitted of Customs, as such not over the liquid gallon to Liqueurs and cordials, over proof, pay duty (b) 5 00 5 60 a.s unenumerated essences, spirits.

(c) Flavouring gallon (d)Bay rum not over proof (being in the opinion ... the liquid of Comptroller of Customs not potable) _Q_.50.

gallon .
gallon .

pe1· liquid 5 00 5 60 t·= I, 1W i<t uviL 3� <f61 ��- .L-Ot- (e) Perfumed spirits, admitted under the preceding uous toilet preparations all when not over proof the liquid including bay rum not (f) item, spirit­ and dentifrices, gallon preparations 3 00 6 00 Perfumed spirits, and dentifrices spirits, and bay rum, over proof the liquid (Being in the opinion including toilet containing gallon of of the Comptroller 4 00 8 00 (g)Wood naphtha (h) Customs not potable).
or methanol, be potable the liquid not purified so as to spirit, to contain not less than certified by the government per Methylated analyst centum of wood naphtha and three-eighths of one per centum of Dippel's miner l naphtha the liquid gallon oil or of a (·i) 0 50 l 00 gallon 10 0 25 0 50 being preparations re­ Spirituous compounds, cognized by tbe British which the Comptroller satisfied are to be used in compounding medicines only and of Customs is Pharmacopreia, the liquid gallon 0 60 1 20 44.STARCH (laundry, including arrowroot).
.

.

per 100 lbs.

0 80 1 60 45.Svo�� .... (G� (6) ••• �,�����\��\�JO 884 CH.

34.

CUSTOMS DUTIES.

FrnsT ScHEDULE-continiied .

RATES 01' Dor,.

British General preferen- I tariff.

tial tariff.

s $ o. c. 0 16 0 32 ... per lb .

46.

TEA (\ I• ,...J 1 o '.\\ £.

.3 � tR.

U YU- r> vi I \ O 47.

TOBAOOO­ Manufaotured, namely- (a)cigars and oigaretles (b)snuff (c)other sorts ... per lb .

... perlb.

... per lb .


2 ...00-- 1 50 1 ....26"' 3 00 3 00 2 40 0 60 0 70 0 70 0 80 1 00 0 36 In leaf- ( d) if in packages containing not less than 400 lbs.

:--containing not less than 25 lbs.

(.f) if in packages less con Laining than 400 lbs.

:-containing (e) 1 (a) and not more tban 38 lbs.

of moisture in every 100 lbs.

weight thereof ... ... per.

lb.

0 50 containing moisture weight thereof ... .

.. per lb.

Jess than 25 lbs.

of in every 100 lbs.

0 6U not Jess than 25 lbs.


and not more tha11 38 lbs.

of moisture weight thereof .

.. .

.. per lb.

100 containing less than 25 lbs.

of in every 100 lbs.

moisture weight thereof in every .. .

.

.. per lb.

lbs.

0 60 0 70 48, TURPENTINE- ( a) crude ( b)spirits of, and substitutes therefor as so passed by the per barrel 0 50 Comptroller of Customs per gallon 0 18 49.

Twnrn including 50. cotton twine ... per lb.


0 02 0 04 V A:R1''ISH and POLISH of a character similar stains packed in packages to varnish, not of less including than 10 ounce content-­ varnish (a) not containing spirits ( b) containing spirits per gallon per gallon 0 0!)

0 50 0 18 1 00 51, VEGE'l.

'Al!LE S- (a) dried, canned or preserved (b) garlic (c)tonions (d)tall other (including ground provisions) 100 per 100 lbs.

lbs.

per per 100 lbs.

per 100 lbs.
1 00 0 40 0 50 0 40 2 00 0 80 1 00 0 80 52.WmE-- per gallon 1 80 2 25 (1) Sparkling ' (2)Still-in bottle- (a) containing proof spirit not more than 26 per centum of per gallon 0 ()5 (b) conkini.ng not morn than 30 pe1· centum of proof spirit pe1· gallon 1 28 (c) containing not morn than 35 per cenL,im of proof spirit (d)containing proof spirit bulk- (3) Still-in not more than 42 per centum of per gallon 1 60 2 00 per gallon (a) containing not more than 30 per centum of proof spirit per gallon 0 60 1 20 1 60 2 00 2 50 0 75 t Subject to au allowance of 12� per ccnlum for deteriora tion on voyage in lieu of any allowance for survey.
CUSTOMS DUTIES.

CH.

34.

885 FIRST SCHEDULE-continued.

RATES OF DUTY.

British - General preferen tial tariff.

tariff.

� - 52.

WINE- (continued)- (b)containing proof spirit not more than 33 per centum of s c. 0 96 per gallon (c) conta:irung not more than 36 per centum of proof spirit (d)containing not more than 42 per centum of per gallon 1 32 proof spirit per gallon 1 44 $ C. 1 20 1 65 1 80 53.
WOOD and TIMJJER- (a) pitchJ>ine, undressed (b) pitchpine, (c) *tlumber, dressed undressed, per 1,000 feet board measurn per per 1,000 feet board measure ... other than pitchpine, 1 GO 2 50 1,000 feet board measure (d) * ,, dressed ,, (e)*shingles, wooden, of all kinds ... " per 1,000 2 40 4 00 0 40 3 00 5 00 ·7 20 12 00 1 20 And at these rates upon respectively.

any greater merchandise or less quantity of those goods, wares, and .,.

�L\\Jv<\ll �,q�b- �: � \ �' � � � beef, an:4�Q.Ol" f'icl>Jad, relwea.
l'�eiemia (fl�sfflilg"']30iat 8¥- 1J'amettlteib an�, � � �' .

, 0 ��.es.-{iificll;ulfflf;.-su=.c.l�IJQfillws..;�)'.

).Q.L.il:lcl,���.aad....QBi;""f;) Cigars, cigarettes, and snuff imported tobacco 1916, made by the Comptroller in terms of the regulations dated of Customs under section 28 and of the Customs Ordinance, may be admitted to payment of duty paying 24 cents per lb.

or fractional part o!


a pound, in addition to the 16th of November, the first schedule on the importer tho rates of duty payable under this Ordinance.
Wines and spirits in cask or bottle 1916, made by the Comptroller of the Customs Ordinance, paying 48 cents per gallon or fractional imported elated the in terms of the regulations 28 and the of Customs under section to payment of duty on the to the in addition a gallon, may be admitted part of 16th of November, first schedule importer rates of duty payable under this Ordinance.

*Items thus marked are subject to special preferences in accordance with the Canada­ 1925.
West Indies Trade Agreement, t Spruce and white pine lumber not grooved, of five per centum for splits.

a.reduction tongued or dressed, to be subject to 886 CH.

34.

CUSTOMS DUTIES.

SECOND SCHEDULE.

TAJ3LE Ol!'

AD VALOREM DUTillS.

Articles.

British General l?refer�n-tariff.

I tial tariff.

l. Apparcl-(caps, collars , cuffs, corsets, stays, Per cent.

Per cent.

and ready-made clothing) ... ... ... ... .


.. 30 2.Articles, ordinarily merchantable, bearing device, exempt in the fourth schedule not enumerated in tho first schedule shirts, neck-ties 15 an advertising and not 8½ 165 10 J»-t --ae- 30 t.e_ \£ ._.tJ_ I ( jt 1 3 o· 3.

*Boots aucl shoes 4.


"'Confectioncry 5.Cotton piece goods of a. yardage value have a marked point for· cutting, so that a l\Ot exceecliug 1/•, but in piece which, although article: may be protlucctl excluding any woven fabric, lengths, clistinotivo 6.

Cotton piece goods, other 7.

Cotton hosiery-socks at 8.

Hats ancl bonnets 9.

Impl911 s- ... ts en � _,.,fa) a· ul al ... (b er ... .

.. � and stockings �u.. \.ht.33�\\:l.ti- Hi 165 33,\ Hi 30 15 pee-- Efflr 30 30 _.a - -6- 40 10.

Jewellery 11.
Jewellery 11.

Machinery (inolucling parts, 20 accessories, and appliances therefor) :­ and power for industrial purposes c lighting agricultur,11 sugar mining electri railways other industrial and manufacturing marine sewing machines printing ... fire engines and tramways Free 7½ ..

.

'I, Tho term " machlnery " shall be held to mean machines con­ of a combfoation sisting elements which may be put in motion by physical mechanical force, togPthc:r with their stationary members.
of moving parts 01· mecha,nical complementar or y The expression " necessary accessorie articles for use in direct its greater efficiency.
s " shall apply only to connection with a machine for Machinery accessories schedule :- under this admissible and appliances the following and smoke--stacks, also lining bricks, shall include kilns, chimneys, wire rope, and all materials necessary for the construction of the chimneys elevator thl'rcof, tion ; tanks, chemicals, i and in cynniding ; q nick silver re cable, wheels and rails, w bars, and steam fitt:ings of every descrip• and other substances and smoke-stacks chains, il:on bridges, grating pulleys, for use in goldmining ; trucks iron cane punts and parts ; cane-carrier, buckets, employed lifter and ore metal screens, beb; �veyors, auto­ 11 amalgamation plate, ,-� and drill battery perforated matic samplers, steel : gasometers, lighting, and electric wire, including electric pipes and retorts;· wire for electric the supports and integral cables and poles for carrying and parts, the but not other vessels special lamps ; pans, Lan ks, teaches, *Items thus marked are subject Canada-West Indies • Trade Agreement, 1925. to preferences in accordance with the CUSTOMS DUTIES.
CH.

34.

887 SECOND SCHEDULE-continued.

Articles.

British ,preferen­ tial tariff.

General tariff.

for sea defences, in the manufactlll'e of sugar ; tanks, I Per cent.

I Per cent.
to be used exclusively articles molasses in bulk ; steam boilers ; pipes to be used exclusively wells ; machinery of every also steam boiler plates, fittings, mountings, of steam boilers ; water supply or for the sin.king of ; hose and couplings : used exclusively pumps, pipes, and similar for handling description, tubes and lagging for the construction locks and sluices clJ:ainage artesian sewing machine neeclles plll'pose of mining, storing, which are refined or imported Lhis item shall be disposed of in the colony without I I Proviso.
pa.yment of the full duties that would ordinarily have been due upon them at the time and place of importation, less any allowance for deterioration Customs !

),llows, and (b) the importer bond to the satisfaction for the canying out of this condition.

and handling oils for refining in the colony : Provided that (a) nothing that is imported under the Comptroller of shall enter into a of Customs ; all materials packing, of the Comptroller imported belting for the 12.
*Milk, condensed, including milk powder, which, in the opinion of the government from whole milk analyst, has been prepared 5 15 13.

Motor Cars, motor-car parts, accessories and appliances, including all other motor vehicles accessories and appliances, and their parts, enumerated not elsewhere ... 20 14.

Paints 6 15.

Plate and plated ware including electroplate and silver gilt 20 16.
All other goods not in this, nor in the first and third schedules 40 12 40 particularly mentioned, particularly exemp_tetl nor in the fourth schedule 16} 33¼ And, in addition to any duty payable under this schedule, a surtax, in respect of all goods imported by parcels post, of 5 per ceritum thereon.

* Items thus marked are subject to special preferences in accordance with the Canada-West Indies Trade Agreement, 1925.

THIRD SCHEDULE.

TABLE Ol!'

AD VALOREM DUTIES.

Articles.


British preferen­ tial tariff.

General­ tariff.

1.

Bags and sacks, empty, and pot of .pa_P,er1 canvas, or cotton 2 2.

Cartons, boxes, tins�similar contafu�rtl ; bottles suitable Per cent.
Per cent .. 5 for bottling preserves and intended is printed the name of the article wood, tin, and iron sheets and plates· intended tainers ; capsules, ; pa.per bags whereon to be packed therein ; , and other materials to be used solely in the manufactlll'e of con­ labels, tinfoil,, and other packing <;.

l.. .• 888 CH.

34.

CUSTOMS DUTIES.

THIRD SCHEDULE-continued.

Articles.

British preferen­ tial tariff.

General tariff.

Per cent.

I Per cent.


material, not including imported containers of the Comptroller on proof to the satisfaction that they will be used solely for those purposes solely for the purpose of packing, for goods of local manufacture wrapping paper ; all when or production, of Cnstoms or of making 2 5 3.

Chemicals and materials, including but not including splints, packing of matches ... logs for making splints, used in the manufacture and 2 5 4.
Manures, vermin killers and insecticides, including sulphate of ammonia, nitrate of soda, lime, l'aris green, arsenite of soda and other substances which the Comptroller Customs is satisfied are imported tho production 01· as remedies for diseases attacks by rats or other vermin, or by insects and animals .

.

.

of manure from waste vegetable or preventat of plants, matter, ives of on plants of for use as manure, or in 5.
Materials and articles of British origin for the initial equip- ment of any hospital approved by the Surgeon-General 1, 5 �� \Q")(\ 3'1, \1�30 6.

Packages and containers of the following description empty, suitable and intended :- casks and other packages, for containing spirits in bulk 2 2 I I 2 2 5 I.

5 7.

Pipes, clay, for smokin;tobacco 8.
Printing paper ordinarily used for the printing of newspapers, cards ; and paper : printing or book covers, ink and printing printed books, and the like ; printers' posters, paper used for book-binding used for printing forms supplied under contract Government driers, used exclusively for letter-press position canvases and cloths, straw boards, gold leaf, glue and thread; all when imported by or on behalf of the condnctor of any newspaper for the exclusive course of his trade as that conductor to the in k reducers and printing; com­ purpose of being used by him in the ; book-binding or printing sundries, including leather, establishment 9.
Shooks, bungs, wooden headings making puncheons, hogsheads, or molasses and wooden hooping for or barrels, rum for holding 2 5 2 5 10.

Shooks, wooden headings and wooden hooping for making barrels and drums for holding locally manufactured 2 biscuits 5 And, in addition to any duty payable under this schedule, a surtax in respect of all goods imported by parcels post, of 5% thereof.

FOURTH SCHEDULE.
FOURTH SCHEDULE.

TABLE OF EXEMPTIONS 1.Articles satisfac and materials tion of the Comptroller :- imported (1)of all kinds, imported colony and the Harbour Board ; -FROM DUTY.

for use as hereinafter of Customs by or on behalf laid down, to the 0£ the Government of the CUSTOMS DUTIES.

CB.

34.
889 (2)of all kinds, including provisions, when imported for the use of his Majesty's by his Majesty's naval or military Government forces; (3)of all kinds, imported (4)of all kinds, subject by or on behalf of Georgetown, Council New Amsterdam, of any village or country Government Board, of the Mayor and Town of or to be used for the maintenance or of the Mayor and Town Council or upkeep worked under the Local district for muni� al__g_urposes to the sanction for the official use of the· consulate or place, is accorded or place to his Majesty's ; __ __ when of the Governor, of any foreign of similar of the foreign by the laws and customs Consulate by the Pacific Cable Board for official if a similar privilege imported country articles country in respect therein; imported (5)of all kinds, purposes; 33i �tt �� l'l�- (6)of all kinds, subsequent sent to the colony for repair re-exportation ; imported exclusively (7)of all kinds, Library, libraries (8)for use in railways and library appliances from time to time approved imported exclusively by the Governor; wor�, which in the opinion for any for the Georgetown Free or improvement and of the Governor of the resources or other special in Council, of the colony military, accoutrements, may be usefttl ; (9)uniforms, naval, ammunition, the use of his Majesty's force, militia or the police association by the Governor (10)of all kinds, purchased exhibition as gifts by public sanctioned or use ; (11)furniture civil or consular, and prizes also uniforms, imported forces, or any volunteer arms, by or for naval or military force or rifle the colonial ; subscriptions for public for any place of worship and· ornaments of a non-consumable of the Christian in the development (12)stores landed from an immigrant vessel the immigrants feeding of conveyance, Agent General conveyed and subsequently to have been so used ; thereby, certified ,nature, imported ; religion of in the colony for the purpose in terms of contract by the Immigration (13)equipment for girl guides of a bona fide girl guides' and boy scouts when imported or boy scouts' badges imported by, or ; association by or on an-a.
recognition on behalf school behalf hat-bands of any school by the Director of\Education; (14)medals of gold, silver, bronze for, or presented to be competed ; war decorations recognition trophies, sporting as prizes presentation, duly engraved, and presented, ; all when not for sale or exchange or other metallic substance or tokens of as rewards, and similar or for ; and Brazilian Venezuelan and coin, other than raw silver, ; cups, shields, (15)bullion approved copper, gold bullion and Mexican dollars ; (16)bees, and implements and supplies for bee culture, so passed by the Comptroller ; material ; of Customs (17)marl and other road-making (18)mosquito-proof netting and mosquito-proof gauze ; 1 890 CH.
34.

DU1'IES.
OUSTOJ.liS (19)patterns and samples, in Council ; Governor subject to any regulations made by the ('����mL�ama�9,6t-,�Wfie:�:tr,,w;�� Sct lf YT) ◊'1 � '1Jo ...,_..cv avi�· ac O �� , • (21) poultry and incubators, in pou\try rearing ; trees, roots, employment bulbs, (22)seeds, plants, propagation or cultiv�tion ; brooders, and lilrn apparatus for and vines of all kinds, for illustrative ; (23)specimens (24)advertising including distribution articles showcards, \calendars, ; of\natural history of no commercial ·.
or marketable value, and the like, for free (25)books and other paperware\of the following books save as otherwise and alphabetical cards fo bank notes, signed including used postcards ; printed description books picture ; almanacs ; ma , s and plans ; photographs stamps, ' educational , illustrated � , postage frames therefor) used or unused ; purposes \provided ; (not ; \ mats ; (26)dunnage \ (27)cinematograph not imported (28)fish, fresh, \ (29)�uits, not preserved films ; in cold ,torage ; " 11 " 11 " " IT " ll 11 ..,ex_\Q'Yf.\.i'Z.blq3o· (30)1ce; \l .
\ and not em\merated in the first schedule; � Lt. \Q� 3� 23h 1�>1-� 2.Ai·ticles case may be not exempt from duty, which in a particular the list of all each year at its in Cou.n.cil, be laid before the Legislati�� Council exempted by order of the Governor the exemptions annual session.
provided \ 3.Baggage the property of and accompanied and appro­ consists , and such articles \of necessary as\in the opinion of the as persofal effects; binoculars that have been used by the passenger; \ cameras Bona fide baggage of a passenger, of Customs, may be passed and furniture :- the bona fide baggage by the passenger.
apparel wearing priate Comptroller and photographic articles of household instruments), carpets, and plated troller and are not for sale ; instruments of passengers as baggage any customs any further exemption.

port within period by the Governor the Governor of Customs in Council.
ware, which are proved to the satisf�ction of the Comp­ to have been in household use by the passenger, and tools for t�e professional use ; articles which in any particular ins�ance Bona fide baggage are admitted landed df a passenger, at or six months of the arrival allows, may be \.included in this use, such as furniture pictures, glass, linen, (i:l.pt including musical silver cutlery, crockery, 4.Cattle (bulls, cows and calves), approved by the Director horses, donkeys, of Agriculture for breeding and swine goats, purposes.
sheep, CUSTOMS DUTIES.

CH.

34.
891 5.Chemicals, dmgs}medicines, medical , ��scription, to the satisfaction and other materials of the Comptroller appliances, of of the following, Customs as to tB'fir description and use, namely :- (1)animal charcoal; (2)artificial � bs, crutches, physical di�ablement ; invalid vehicles, and similar aids to (3)for use in the .Preparation (4)imported with the approval of rubber; of the Surgeon General, namely, of ankylos­ quinine and its salts, thym ol, ancl qarbon of tetrachloride tomiasis, and approved preparations, aTSenical treatment serums and culture including preparations of venereal for use exclusively esanophale diseases; media ; synthetic quinine and other ; salva,rsan in the diag nosis and for ·bhe relief va.ccine lym ph, medicinal (5)imported by, or for the use of the society treatment of tuberculosis, Maternity League; (6)electrical approved (7)materials by the Surgeon General for se in tli.e nrau"ufacture appliances ; designed for the treatment and for the Infant Welfare of disease and and and for the prevention name , tallow, ste · e, caustic .a ash, pape , oxes, and s�yes ; ------ �soap and candles, \I I ",_1 Al s99-a-;silica� 0f'soda, rosin ,Ut \.\' Tl.\ iul r� � I (8)surgical instruments practitioners, dentists, and appliances, when imported by medical '-, or veterinary surgeons, for their ( q) professional and apparatus 6.Instruments use.
)� l, _ 1 �q&> (scientific) instru�en and educational ts, materials, supplies :- and preparations, alcohol utensils, (1)all apparatus, including absolute imported by or on behalf seminary of learning, approved and which the Comptroller used exclusively of prosecuting exchange; scientific of Customs for educational for preserving of any college, purposes, which are academy, school, or of Education, by the Director purposes, is satisfied are to be or for the purpose investigation, and are not for sale or and apparatus of the Director (2)optical, chemical, and other scientific instruments General, which, in the opinion the Government of Lands and lVIines, are imported ex­ of British manufacture, of Agr iculture, the Surgeon or the Commissioner clusively research, surveys, practising (3)typewriting for the purpose of scientific, or for topographical, or which are imported opticians, machines data obtained or and are not fo:11 sale or exchange specially desigp.ed ; for the purpose recording by the use 'of instruments in topographical, geological, or other 'technical surveys; medical, geological, or technical or other technical I by ophthalmologists of employed Analyst, special appitratus and instruments, which are used t,o increase the sense of (4)all efficient and recognized and their accessories, hearing; (5)telegraphic telegraph use ofltheir (6)telephones and necessary and stations necessary instruments companies, offices, works, and materials telephones ; in ,the colony ; and other materials imported for \the construction by and for the construction of (7)fire extingmshers, parts thereof, and charges therefor.