303263-1941-Public-Revenue-Protection-Ord--1927-Order-giving-full-force-and-effect-to-the-provisions-of-the-proposed-Legislative-Council-resolution-regarding-duties-on-Toilet-Preparations — Page 2

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THE HONG KONG GOVERNMENT GAZETTE, APRIL 10, 1941.

Hong Kong.

ORDINANCE No. 36 of 1931. (DUTIABLE

COMMODITIES).

Legislative Council Resolution.

RESOLVED pursuant to sections 3 and 4 of the Dutiable Commodities Ordinance, 1931, as follows-

[s. 3.] APPLICATION OF ORDINANCE TO TOILET

PREPARATIONS.

All the provisions of the Dutiable Commodities Ordin- ance, 1931, except Parts II, III and IV thereof, shall apply to toilet preparations.

For the purposes of this resolution "toilet preparations' means any substance commonly used for the toilet and includes

toilet soap:

shaving soap and cream;

tooth paste or powder and liquid preparations for dental

purposes or mouth washes;

perfumed spirits;

toilet paste or powder;

toilet cream;

hair dye;

scented sachets;

lipstick, rouge and grease paint;

preparations for use in manicure and chiropody;

preparations for use on the hair, face or body;

bath salts and essences;

smelling salts;

prepared Fuller's earth:

but does not include any substance made and sold under a name or synonym specified in the British Pharmacopœia or the British Pharmaceutical Codex.

Ts. 4.7

DUTIES ON TOILET PREPARATIONS.

Duty shall be payable on toilet preparations at the following rates-

On any quantity for retail at a price

(excluding the duty)-

not exceeding 50 cents

over 50 cents and not exceeding $1.00

$1.00

$1.50

"

$1.50

$2.00

and in addition, for every dollar or fraction of

a dollar by which the retail price exceeds $2.00

Duty.

5 cents

10

"

15

20

27

10

Provided that in the case of toilet preparations packed in two or more cakes in one container, or in two or more con- tainers enclosed in a larger container, duty shall be assessed on each cake or container which can be sold separately and at the retail price for that cake or container.

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