CE JED
HONG KONG IMPORT CUSTOMS TARIFF.
Intoxicating Liquor Duties. European Type of Liquor.
per gallon
On all liqueurs, and on all champagnes and other sparkling wines...... $10.00 On all brandy consigned from and grown or produced in the British
Empire
On all other still wines
......
3.00
On all other brandy and on gin, whisky and other spirituous liquors... On all port, sherry and madeira ...
6.00 4.00
8.00
$0.60
0.07
On beer, porter, cider, perry and stout On all intoxicating liquors above strength of 18 degrees under proof, for every degree above such strength, in addition to the appro- priate duty as above.
.
Chinese Type of Liquor.
7
On all Chinese type spirits containing not more than 25 per cent.
of alcohol by weight.......
1.20
For every one per cent. of additional alcoholic strength by weight...
0.05
1.20
Japanese Type of Liquor.
On all sake containing not more than 25 per cent. of alcohol by weight For every one per cent, of additional alcoholic strength by weight...
Other Liquors.
0.05
On any intoxicating liquor which is 'not specifically mentioned or referred to in the
foregoing
Spirituous Liquor Duties.
Imported Tobacco.
On perfumed spirits, medicated spirits and toilet preparations, containing more
than ten per cent. of pure alcohol by weight...
A. On unmanufactured tobacco:
(1) If unstripped:
!
(a) containing 10 pounds or more of moisture per 100 pounds
weight thereof..
$10.00
10.00
per lb.
(2) If stripped:
(b) containing less than 10 pounds of moisture per 100 pounds
weight thereof............................................................'....
70 cents
79 cents
B. On manufactured tobacco:
(b) containing less than 10 pounds of moisture per 100 pounds
weight thereof........................................
(a) containing 10 pounds or more of moisture per 100 pounds
weight thereof....
84 cents
93 cents
(1) Cigars ....
$2.00
(2) Cigarettes....... .į
.......
$ 0,90
cuttings.......
0.90
(3) Other manufactured tobacco, including snuff and cigar
The following tobacco shall be exempt from duty
(b) ships stores;
(c) tobacco which is imported in broken packages in passengers' baggage for private use and which does not exceed such quantity, weight, or value as may be allowed by the Superintendent or as may be appointed by regulations made under this Ordinance.
Motor Cars
On all foreign made motor vehicles on first registration......20% of the
Motor Spirit Duties.
C.I.F. value to the license fee
Motor Spirit (all kinds).....
NOTE.
per gallon 25 cents
The duties on all imported intoxicating liquor, spirituous liquor and tobacco are collected on a sterling basis, that is to say, the dollars and decimals thereof stated in the tariff shall be conventional dollars reckoned as the equivalent of one shilling and eight pence sterling; and that consequently to arrive at the actual amount payable in Hong Kong currency the conventional dollars stated in the tariff shall be multiplied by 20 and divided by a figure settled by the Colonial Treasurer from time to time representing the average opening selling rates for the previous month of the Hong Kong and Shanghai Banking Corporation for demand drafts on London.