61647-1919-Board-of-Trade-Notices — Page 5

488 THE HONGKONG GOVERNMENT GAZETTE, NOVEMBER 28, 1919.

not wholly grown or produced within the Empire, hereby order that the preferential rates of Customs duty shall, in the case of Refined Sugar, Molasses, and Extracts from Sugar, aud Manufactured Tobacco, be charged only in respect of such proportion of those goods as corresponds to the proportion of dutiable material used in their manufacture which is shown to the satisfaction of the Commissioners of Customs and Excise to have been grown or produced in the Empire.

Proportion of Value Resulting from Labour within the British Empire. In pursuance of Section 8 of the Finance Act, 1919, the Board of Trade hereby make the following regulations:---

(1) Save as hereinafter provided, goods shall not be deemed for the purposes of Section 8 of the Finance Act, 1919, to have been manufactured in the British Empire unless at least 25 per cent of their total value is the result of labour within the British Empire.

(2) In the case of those classes of those goods in respect of which an Order has been made by the Board of Trade under Section 8, Sub-Section (2) of the Finance Act, 1919, no part of the goods shall be deemed to have been manufactured in the British Empire unless at least 5 per cent of the total value of the goods is the result of labour within the British Empire. (3) Where a number of separate articles are included in one parcel or shipment, each and every article shall be considered separately for the purpose of calculating the proportion of value due to labour within the Empire. (4) For the purposes of these regulations the total value of an article shall be its cost to the manufacturer at the factory or works, and shall include the value of containers and other forms of interior packing ordinarily sold with the article when it is sold in retail, but shall not include the manufacturer's or exporter's profit or the cost of exterior packing, car- riage to port, and other charges incidental to the export of the goods subsequent to their manufacture.

(5) In calculating the proportion of value which is the result of labour within the British Empire, there may be included under the head of labour the cost to the manufacturer of any materials of purely Empire origin enter- ing into the composition of the article (including the interior packing specified in Regulation (4)) the cost of manufacture, including wages, proportion of fuel, supervision, and other factory expenses, and the cost of the labour of packing for retail sale.

The following may not be included in the proportion of value which is the result of Empire labour, namely, any materials or interior pack- ings not entirely of Empire origin, manufacturer's profit, or the profit or remuneration of any trader, agent, broker, or other person dealing in the article in its finished condition, the expenses of placing the goods in outside packages for export, and the cost of such packages, trans- portation charges, insurance, and any other charges for services after the goods leave the place of production or manufacture.

(6) Any question arising on the interpretation of these Regulations shall be

referred to the Board of Trade, whose decision shall be final.

(Board of Trade Journal, 14th August, 1919.)

Trading with late Enemy and Other Countries.

The following notes on trading conditions as affected by the raising of the blockade, the authorisation of the resumption of trade with Germany and other countries, and the reinoval of United Kingdom import restrictions, are published by the Board of Trade for the information of British traders. These notes supersede those published in July last as Parliamentary Return "Cmd. 274".

During the war it has been necessary to prohibit all trading with the enemy, but with the conclusion of peace with Germany the necessity for this prohibition has ceased. It may be expected that there will be a considerable demand in the late enemy countries

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