| |
CUSTOMS TARIFF ACT 1876
|
| |
CHAPTER XXXV.
|
| |
An Act for consolidating the Duties of Customs. [24th July 1876.]
|
|
|
Duties and drawbacks of Customs, in table annexed to be paid and allowed.
|
1. There shall be raised, levied, collected, and paid unto Her Majesty, upon goods imported into and exported from any part of Great Britain or Ireland, the several duties of Customs, and there shall be allowed the several drawbacks, as the same are respectively inserted, described, and set forth in the Table of Duties of Customs to this Act annexed and all other provisions contained in the Customs Acts, and in force at the time of the passing of this Act, shall, so far as the same are applicable, have full force and effect with respect to the said duties and drawbacks granted and allowed by this Act.
|
|
|
Assay mark on imported plate.
|
2. [1]
All gold and silver plate which shall be imported from foreign parts, and which shall be sent to any assay office in the United Kingdom at which gold and silver plate is now or shall at any time hereafter be by law required to be assayed, and which when so sent shall be then assayed, tested, stamped, and marked, shall, in addition to the marks for the time being used at such assay office for the purpose of marking British plate, be marked with the further mark of the letter F on an oval escutcheon, in order to denote that such gold or silver plate was imported from foreign parts, and was not wrought or made in England, Scotland, or Ireland; and the warders and officers in such and every such assay office, and the persons employed by them, shall have power to impress and mark, and shall impress and mark, such further and additional mark before such plate shall be delivered out from such assay office.
|
| |
[Ss. 3-6 rep. 53 & 54 Vict. c. 8. s. 36.]
|
|
|
Commencement and short title.
|
7. This Act shall commence from the time of the passing thereof, except as otherwise provided; and in citing it in other Acts of Parliament and in legal instruments it shall be sufficient to use the expression The Customs Tariff Act, 1876.
|
| | |
SCHEDULE.
|
Sect. 1.
|
|
Table of Duties of Customs.
|
£
|
s.
|
d.
|
|
. . . . . . . . . .
|
.
|
.
|
|
Cards, playing, the dozen packs - -
|
0
|
3
|
9
|
|
Chicory . . . . . . . . .
|
|
|
|
|
Raw, or kiln dried - - - - -
|
the cwt.
|
0
|
13
|
3
|
|
Roasted or ground - - - - - -
|
the lb.
|
0
|
0
|
2
|
|
. . . . . . . . . . . .
|
|
Chloral hydrate - - - - - - -
|
the lb.
|
0
|
1
|
3
|
|
Cocoa [1]
- - - - - - - -
|
the lb.
|
0
|
0
|
1
|
|
Husks and Shells - - - - -
|
the cwt.
|
0
|
2
|
0
|
|
. . . . . . . . . . .
|
|
Coffee - - - - - - - - - -
|
the cwt.
|
0
|
14
|
0
|
|
Kiln dried, roasted or ground - - -
|
the lb.
|
0
|
0
|
2
|
|
. . . . . . . . . . .
|
|
Figs - - - - - - - - - -
|
the cwt.
|
0
|
7
|
0
|
|
Fig cake - - - - - - - -
|
the cwt.
|
0
|
7
|
0
|
|
. . . . . . . . . . .
|
|
Plums, commonly called French plums and prunellos
|
the cwt.
|
0
|
7
|
0
|
|
Dried or preserved (except in sugar) not otherwise described - - - - - - -
|
the cwt.
|
0
|
7
|
0
|
|
Prunes - - - - - - - - -
|
the cwt.
|
0
|
7
|
0
|
|
Raisins - - - - - - - - -
|
the cwt.
|
7
|
0
|
0
|
|
. . . . . . . . . . .
|
|
Tobacco, manufactured, viz.: [Rep. 46 & 47 Vict. c. 39 (S.L.R.)]
|
|
. . . . . . . . . . .
|
|
Tobacco, unmanufactured, viz.: [Rep. 46 & 47 Vict. c. 39 (S.L.R.)]
|
|
. . . . . . . . . . .
|
|
|
| |
Provided that no tobacco packed and prized shall, on the importation thereof, be examined as to the quantity of moisture contained therein except by special order of the Commissioners of Customs, and unmanufactured tobacco shall, on the entry thereof be distinguished as stemmed or unstemmed, as the case may be.[2]
|
|
| |
. . . . . . . . . . . .
|
|
| |
Goods not prohibited to be imported into or used in Great Britain or Ireland, 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.
|
|
| |
Upon the importation into Great Britain and Ireland of any articles in the manufacture of which spirit is used, there shall be charged in respect of such quantity of spirit as shall appear to the satisfaction of the Treasury to be used in the manufacture of such articles, a duty equivalent to that which would be chargeable on the like quantity of spirit on its importation into the United Kingdom.
|
|
| |
There shall be charged upon the delivery of the following goods from any warehouse for home consumption, in addition to the duties of Customs and any other charges thereon, for every one hundred pounds of such duties of Customs payable thereon, the rates following; this is to say,
|
| | |
|
£
|
s.
|
d.
|
|
In respect of tobacco - - - -
|
0
|
2
|
6
|
|
In respect of other goods - - -
|
0
|
5
|
0
|
|
|
| |
whether such tobacco or other goods shall have been removed to such warehouse under bond or not.
|
|
| |
All goods derelict, jetsam, flotsam, and wreck brought or coming into the United Kingdom, and all droits of Admiralty sold in the United Kingdom, shall be subject and charged with the same duties as are chargeable on the like kinds of goods on importation into the United Kingdom.
|
| |
[1As to exemption of foreign plate which, in the opinion of the Commissioners of Customs, may be properly described as hand-chased, inlaid, bronzed or filigree work of Oriental pattern, see 47 & 48 Vict. c. 62. s. 4.]
[1As to cocoa or chocolate ground, prepared, or manufactured, see 42 Vict. c. 21. s. 3.]
[2See 26 & 27 Vict. c. 7.] |
