G
(A6)
SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislature or other Authority under which levjel.
DUTIES.-Continued,“
Imported Tobacco :—
"
For the purpose of this Table tobneco shall be deemed to be of “Empire Origin ' if it is proved to the satisfaction of the Superintendent of Imports and Exports to linve been grown in and consigned from the British Empire, which for the purposes of this Table shall be deemed the United Kingdom, the Dominion of Canuda, the Commonwealth of Australia, the Dominion of New Zealand, the Union of South Afrien, the Irish Free State, Newfoundland, India, Burmah and any British Colony, any territory under His Majesty's protection, the Mandated territories of Tanganyika, or Cameroons under British Mandate, or Togoland under British Mandate; and tobacco shall be deemed to he of "Etapire Manufacture” if it is proved to the satisfaction of the Superintendent of Imports and Exports to have been substantially manufactured in and consigned from the British Empire, as defined above: Provided that no tobacco shall be deemed to be substantially misgalnetured within the British Empire unless, in the opinion of the Superintendent of Imports and Exports, at least one quarter of its value is the result of fabour within such Empire.
The following tobacco shall be exempt from duty :-
(a) ships stores:
(6) tobacco which is imported in broken packages in passengers' baggage for private use and which does not excred such quantity, weight, or value as may be allowed by the Superintendent or as may be appoint- ed by regulations made under the Ordinance,
Section 11.-The duty on tobacco imported into the Colony shall be payable as follows:-
() If the tobacco is not forthwith removed into a general bonded or licensed;
warehouse, and is not removed for immediate re-export under au export permit issued under this Ordinance, the duty shall be payable before the removal of the tobacco from the ship on which it was imported or from the Railway premises, as the case may be.
() If the tobacco is forthwith removed iato a general bouded or licensed warehouse, the duty shall be payable before the removal of the tobacco from such general bonded or licensed warehouse or from sume other general bonded or licensed warehouse in which the tobacco has been stored with the permission of the Superintendent, unless such removal is for immediate export.
(c) If the tobacco is imported by the post, the duty shall be payable before
the delivery of the tobacco to the addressee, and the Postmaster General, shall refuse to deliver any such tobacco until the duty has been paid.
Drawback Regulations made by the Governor in Council under section 3 (1) (6) of the Tobacco Ordinance, 1931.
1. (1) Subject to the conditions contained in the following regulations a drawback shall be paid according to the following scale upon every pound or fraction, not being less than a bundredth, of a pound of tobacco, not being tobacco of Empire origin, manufactured in the Colony, upon which the proper duties have been paid, when the tobacco is exported, by any licensed manufacturer, as merchandise, shipped by him as ships stores, or exported by him by parcel post :-
(4) On cigars at the rate of
(8) On cigarettes at the rate of
(c) On tobacco manufactured in Chinese fashion :
(i) without the addition of oil at the rate of........... (ii) with the addition of not more than 17 per cent of
oil at the rate of..........................
(d) On other manufactured tobacco—at a rate hasol upon the paid on the tobacco used in the manufacture: such rate to Superintendent in each case;
$1.20 per lb.
$1.115 per lb.
$1.20 per lb.
$1.10 per lb. duty originally be fixed by the
aubject to such increase or reduction in the amount of such drawback as may result from the examination of such tobacco, or a sample or samples thereof,
Ordinance 39 of 1931,
Government Notifien- . tions, No. 166 of 1933, and No. 376 of 1936.
Ordinance 39 of 1931, Government Notifien- tions No. 166 of 1933, No. 274 of 1934, and No. 439 of 1936.