Directory_and_Chronicle_1904 — Page 305

Tarif No.

Articles.

CUSTOMS TARIFF OF JAPAN

193

Conventional

General Tariff Rates.

or Treaty

Tariff Rates

where these

Former.

New.

exist.

Yens.

Yens.

Yens.

GROUP XIV.—Tobacco.

1

379 Cigars

ad val. 150 %

30 Cigarettes

150 "

341 Snuff

150 "

382 Tobacco, cut

**

150

"

383

leaf

354 · All other prepared tobaccos

Group XV.* Wines, liquors, and spirits.

35 ""

150 "

Beer, ale, porter, and stout

3

Heading abolished).

367 Champagne and other similar sparkling wines, exclusively the produce of the natural fermentation of grapes—

In cases containing 24 bottles not exceed-

ing litre each

•

In cases containing 12 bottles exceeding }|

litre and not exceeding 1 litre ench Chinese alcoholic liquors of all kinds-

Distilled ....

Fermented

39 (Heading abolished).

390 (Heading abolished).

391 Port Wine†

रं

32 (Heading abolished).

393 Sake, resembling the home brewage

391 | Sherry †.....

36 Vermouth ‡

35 (Heading abolished).

4

***

:

197 Wine, still of all sorts, exclusively the produce

of the natural fermentation of grapes--- Not exceeding 16 degrees of pure alcohol- In casks or barrels

In cases containing 24 bottles not exceed-

ing litre each

...

In cases containing 12 bottles exceeding ↓ litre and not exceeding 1 litre each Exceeding 16 degrees and not exceeding

24 degrees of pure alcohol-

In casks or barrels...

In cases containing 24 bottles not exceed- inglitre each

...

In cases containing 12 bottles exceeding i

litre and not exceeding 1 litre each

31 (Heading abolished).

379

Wines or fermented liquors of all other kinds When the quantity of pure alcohol, sp. gr.

07947 at 15o C., contained exceeds 50% in the original volume, 4 sens per 10 litres are to be added for every increase of 1%

litre 0·104

per case 5'425

Case 9-136

case 1·550

5*425

9-136

1.550

"

ad val. 100% 100,,

ad val. 100%

*

ad val. 35%

100 litres 4:350 100 litres 5∙100 100 lts. 1·242

per case 2:660

2.660

"

case 2:972

2.972

case 0·760

0.760

"

وو

[100 litres 27·740/100 litres 17-700 100 Its. 7·925

per case 2-380

2.380

litre 0275

case 4 693

case 0.680

4:693

0.680

"

* The articles comprised in this Group are subject to the duties on alcohol (No. 89 of the Tariff) when the quanity

of pure alcohol contained exceeds 65 per cent, in volume at the temperature of 15 degrees Centigrade.

† Subject to the provisiou regarding alcoholic strength. port wins and sherry are dutiable as still wines under No. 297.

↑ Subject to the provision regarding alcoholic strength, vermouth is dutiable in the Conventional schedule, as still wine, under Xo. 397.

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