HONGKONG
Imported Tobacco
An unmanufactured tobacco:
(1) If unstripped:
(a) containing 10 pounds or more of moisture per 100 pounds
weight thereof:
A 495
per lb.
I. If of Empire Origin..........
II. Other tobacco ·
63 cents 70 cents.
(b) containing less than 10 pounds of moisture per 100 pounds
weight thereof;
II.
I. If of Empire Origin
Other tobacco
72 cents
80 cents:
(2) If stripped:
(a) containing 10 pounds or more of moisture per 100 pounds
weight thereof:
I. If of Empire Origin
II. Other tobacco
(b) containing less than 10 pounds of moisture per 100 pounds
weight thereof:
I. If of Empire Origin
II.
Other tobacco..
B. On manufactured tobacco:
(1) Cigars:
I.
II.
if of Empire Origin & manufacture.... If of Empire manufacture only
$1.60
1.80
III.
Other cigars
1.00
(2) Cigarettes :
76 cents
84 cents
84 cents
91 cents
I. If of Empire Origin & manufacture
II.
If of Empire manufacture only III. Other cigarettes ...
1
(3) Other manufactured tobacco, including snuff and cigar
cuttings :
I. If of Empire Origin & manufacture
II.
If of Empire manufacture only
III. On Chinese prepared tobacco
IV. Other varieties.....
The following tobacco shall be exempt from duty:
(a) ships stores
0.80
0.90
2.00
0.80
......
0.90
0.90
1.00
(b) 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
C.I.F. value.
Motor Spirit Duties
NOTE
Motor Spirit (all kinds).......................
per gallon 25 cents
The duties to be paid upon intoxicating or spirituous liquors imported into, or distilled, made or prepared in, the Colony and all tobacco imported into the Colony shall be assessed as stated in the tariff: Provided that 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 dollar 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 Hongkong & Shanghai Banking Corporation for demand drafts on London.