Directory_and_Chronicle_1938 — Page 921

HONGKONG

Imported Tobacco

A.-On unmanufactured tobacco:

(1) If unstripped:

(a) containing 10 pounds or more of moisture per 100 pounds

weight thereof:

I. If of Empire Origin.....

Other tobacco

II.

(b) containing less than 10 pounds of moisture per 100 pounds

weight thereof:

A513

per lb.

63 cents

70 cents

II.

1. 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:

II.

I. If of Empire Origin

Other tobacco

76 cents

84 cents

(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.

III.

if of Empire Origin & manufacture If of Empire manufacture only Other cigars

$1.60

1.80

1.00

(2) Cigarettes :

I.

If of Empire Origin & manufacture II. If of Empire manufacture only

0.80

0.90

2.00

84 cents 91 cents

III. Other cigarettes

(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

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)...............................

3

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 Hong Kong and Shanghai Banking Corporation for demand drafts on London.