HONG KONG IMPORT CUSTOMS TARIFF
Intoxicating Liquor Duties
PART I
European Type 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
3.00
On all other brandy and on gin, rum whisky & other spirituous liquors. On all port, sherry and madeira
6.00
4.00
On all other still wines
On cider and perry
3.00
0.60
On beer (as defined in the Ordinance but exclusive of cider and perry) not exceeding 1055 degrees original gravity, that is to say, the specific gravity of the worts before fermentation
with the addition of $0.01 per gallon for every degree by which the original gravity of the worts for such beer, if brew- ed or made in the Colony, exceeds 1055 degrees as measured by the "Bates" standard saccharometer.
On all other beer (as defined in the Ordinance but exclusive of cider and perry) imported in a concentrated form, or as ale basis, or malt and hops concentrate
with the addition of $0.01 per gallon for every degree by which the original gravity exceeds 1045 degrees as measured by the "Bates" standard saccharometer.
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
0.60
0.60
0.07
PART II
Chinese Type Liquor
On all Chinese type spirits containing not more than 24 per cent.
of alcohol by weight......
1.20
For every one per cent. of additional alcoholic strength by weight...
0.05
PART III
Japanese Type Liquor
On all sake containing not more than 24 per cent. of alcohol by weight For every one per cent. of additional alcoholic strength by weight...
1.20
0.05
PART IV
Other Liquors
On all spirituous liquors other than intoxicating liquors, but including spirits of
wine or arrack, containing not more than 24 per cent. of alcohol by weight For every one per cent. of additional alcoholic strength by weight.................
$1.20
0.05
Provided that it shall be lawful for the Superintendent of Imports and Exports, in 'his discretion, to assess the duty on any intoxicating liquor not specifically mentioned in Parts I, II, and III above at such rate as is provided in such parts for the liquor which the Super- intendent shall deem to approximate most nearly to such intoxicating liquor; and provided also that it shall be lawful for the said Superintendent, in his discretion, to assess the duty on any spirituous liquors imported in a consignment of less than two gallons at one time at $5.00 per gallon.
NOTE-"Spirituous Liquors" means liquors containing more than two per cent. of proof spirit, but shall not include dena-
tured spirits.
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