TABLE 126.-Customs Tariff of Great Britain and Northern

Ireland for 1926–27.

Preliminary Notes.

Ad valorem Duties.

1. The value of any article for the purposes of ad valorem duty is taken to be the price which an importer would give for the article if the article were delivered, freight and insurance paid, in bond at the port of importation, and duty is payable on that value as fixed by the Commissioners.

Key Industry Duty.

2.-Under Part I of the Safeguarding of Industries Act, 1921, and Section 10 of the Finance Act, 1926, a Customs Duty is chargeable on the importation of Key Industry goods, but goods consigned from and grown, produced or manufactured in the British Empire, are exempt. From 27th March, 1927, Optical Goods from the Empire are only exempted from duty if 75 per cent. of their value is the result of labour within the Empire; for other Key Industry goods the general 25 per cent. preference rule (see next paragraph) applies.

Where goods liable to Key Industry Duty are also liable to any other duty of Customs set out in this Tariff, Key Industry Duty is payable only in so far as the amount thereof exceeds the amount of the other duty.

Preferential Customs Rates.

3. Preferential Customs Rates are granted in respect of certain goods as specified in the Tariff, where they are shown to the satisfaction of the Commissioners to have been consigned from and grown, produced or manufactured in the British Empire.

Manufactured articles generally are not entitled to the preferential rates unless 25 per cent. of their value is the result of labour within the British Empire.

Manufactured Tobacco, Refined Sugar, Syrup, Molasses and Extracts from Sugar, however, are entitled to the preferential rate if not less than 5 per cent. of their value is the result of labour within the British Empire, but the preferential rate is granted only in respect of such proportion of the manufactured article as corresponds to the proportion of dutiable material used in its manufacture which is shown to have been grown or produced in the Empire.

Sugar refined in a bonded refinery in the United Kingdom, and Cavendish Tobacco manufactured in a bonded factory in the United Kingdom, are similarly entitled to the preferential rate only to the extent to which they are manufactured from dutiable material grown or produced in the British Empire.

By Section 7 of the Finance Act, 1926, all preferences then in force were stabilised at their existing values for a period of ten years from 1st July, 1926, or for so long, within that period, as the full duties do not fall below the value of the several preferences.

Composite Articles containing Dutiable Ingredients.

4.-Section 7 (1) of the Finance Act, 1901, provides that where any manufactured or prepared goods contain, as a part or ingredient thereof, any article liable to any duty of Customs, duty shall be charged in respect

of such quantity of the article as shall appear to the satisfaction of the Treasury to be used in the manufacture and preparation of the goods, and in the case of goods so containing more than one such article, shall be charged in a similar manner on each article liable to duty at the rates of duty respectively applicable thereto, unless the Treasury shall be of opinion that it is necessary for the protection of the revenue that duty should be charged in accordance with the Customs Tariff Act, 1876. Any rebate which can be allowed by law on any article when separately charged shall be allowed in charging goods in respect of the quantity of that article used in the manufacture or preparation of the goods.

In the case of the Key Industry Duty, however, it is provided by Section 1 (4) of the Safeguarding of Industries Act, 1921, that where an imported article is a compound article of which an article liable to duty under this section is an ingredient or forms part, no duty shall be charged under this section in respect of the compound article if the compound is of such a nature that the article liable to duty has lost its identity.

5. The Schedule to the Customs Tariff Act, 1876 (referred to in Note 4), provides that goods composed of any article liable to duty as a part or ingredient thereof shall be chargeable with the full duty payable on such article, or, if composed of more than one article liable to duty, then with the full duty payable on the article charged with the highest rate of duty.

Goods chargeable by weight.

6.-Duty is chargeable on the net weight, which is arrived at either by actual weighing net or by deduction from the gross weight of either the actual tare or an average tare agreed to by the importer.

Antique Articles.

8.-On and after 1st May, 1926, Customs duties are not charged on goods (other than spirits or wines) which are proved to the satisfaction of the Commissioners to have been manufactured or produced more than one hundred years before the date of importation.

Isle of Man.

7.-Articles on which the duty has been paid in Great Britain or Northern Ireland, and not drawn back, cannot be charged with duty again on removal to the Isle of Man unless an Order in Council so directs. Articles on which the Insular Duty is lower than the Imperial Duty, or on which there is no Insular Duty, are usually removed under bond to the island without payment of duty in Great Britain or Northern Ireland, or (in certain cases) on drawback of the Imperial Duty, and the Insular Duty (if any) is charged on their arrival in the island. Where the Insular Duty is the same as the Imperial Duty, and the bulk of the goods are therefore removed to the island after payment of duty, a share of the total proceeds of the duty is allocated annually to the Insular Revenue on a population basis, due allowance being made for visitors to the island. (The articles to which this arrangement applied during the year 1926-27 were Playing Cards, Cinematograph Films, Clocks and Watches, Cocoa, Cutlery, Gloves, Hops, Key Industry Goods, Lace and Embroidery, Mantles for incandescent lighting, Matches, Motor Cars, Musical Instruments, Silk and Artificial Silk, Tea, Tobacco and Wine, but in the course of the past ten years it has also applied for varying periods to Coffee, Chicory and Sugar.)

standard barrel
(36 gallons @ 1055°)

5 1 4

Mum, Spruce, Black Beer, Berlin White Beer, or other similar preparations :—

On Worts not exceeding 1215° specific gravity
exceeding 1215°

Note: In the case of Black Beer of a specific gravity of 1200° or
upwards the rate is subject to a rebate of £5 for every
36 gallons of beer of a specific gravity of 1220° and
so in proportion for any difference in quantity or
gravity. In other cases the rates are subject to
a rebate of £1 for every 36 gallons of beer, or, where
the duty payable in respect of 36 gallons of beer is
less than £2 4s. 3d., a rebate equal to the amount
by which the duty exceeds the sum of £1 4s. 3d.
Cards, Playing

Chicory :

Raw or kiln-dried

Roasted or ground

Chloral Hydrate (a).

Chloroform (a)

Positives (containing a picture and ready for exhibition)
Negatives (containing a photograph from which positives can

be printed)

Clocks, watches and component parts

Preferential.

0000

0 13

3014

2

9

3874

}

Five-sixths of full rate.

Knife sharpeners wholly or partly of steel

Handles, blades, or blanks for any of the above-mentioned

(a) Key Industry duty is also chargeable in so far as it exceeds this duty.

Articles.

TABLE 126.-(1.) Import Duties continued.

Gloves:

Glucose, see Sugar, etc.

£ S. d.

Incandescent Mantles :