1964_DUTIABLE_COMMODITIES_ORDINANCE — Page 48

1989 Ed.]

Dutiable Commodities

[CAP. 109

47

PART VIII

COSMETICS

76. Interpretation

In the application of this Ordinance to cosmetics-

"cosmetics" means any preparation designed to improve, beautify and generally increase the attractiveness of the person by external application and includes any preparation which-

(a) is, or purports to be, for the care of skin or hair, including any cream, emulsion, gel, lotion, powder, spray or liquid;

(b) is, or purports to be, a make-up for beautification, including any powder, lipstick, eye make-up, rouge, or preparation for manicure;

(c) promotes, or purports to promote, good grooming, including any talcum powder, deodorant, depilatory, antiperspirant, suntan product or a salt or foam for the bath;

(d) is, or purports to be, a fragrance, including any cologne, sachet, perfume, scent or toilet water,

but does not include any preparation which is a soap, liquid soap, toothpaste, or shampoo for the cleansing of hair and scalp, unless such preparation purports to be any of the preparations referred to in paragraph (a), (b), (c) or (d).

(Part VIII added 20 of 1985 s. 9)

SCHEDULE

PART I

DUTY ON LIQUOR

[ss. 4(1), (2) & 53(2)]

35

1.

Duty shall be payable on the following types of European-type liquor at the rate of 30% of the value of the liquor (in accordance with section 26A of the Ordinance) and, in addition, at the rate specified against that type of liquor, per litre measured at a temperature of 20°C-

Type of Liquor

Brandy

Liqueurs, Whisky, Gin, Rum, Vodka and other spirituous liquors

Intoxicating liquors in this Part above the strength of 45% alcohol by volume, for every 1% above such strength in addition to the duties specified above

$7.00

$52.00

$7.00

$52.00

$165 + $50

(Replaced L.N. 158 of 1988. Amended 16 of 1989 s. 5)

1A. Duty shall be payable on the following types of European-type liquor at the rate of 20% of the value of the liquor (in accordance with section 26A of the Ordinance) and, in addition, at the rate specified against that type of liquor, per litre measured at a temperature of 20°C-