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Board of Trade journal, Volume 59 online

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voked on the passing of this Act.

12. (1.) No additional duty shall be chargeable in
respect of goods cleared during the currencv of any
sucn resolution as aforesaid by reason merely of the
fact that the duties or exemptions imposed or created
by such resolution have been altered by any subse-
quent resolution or by this Act.

(2.) When any duty has been paid under the
authority of any such resolution in excess of the
duty payable under this Act, the Collector may
allow a refund of such excess, if he is satisfied that
the goods on which such duty has been paid are still
in the possession of the person who paid the same.

13. Where any contract has been made before th»
seventeenth day cf July, nineteen hundred and
seven, between an importer carrying on business in
New Zealand and a purchaser in New Zealand for
the sale of any goods at a price which includes the



No additional duty
because of
subsequent
alteration.



Refund of duty in
excess in certain



Provisions where
contract for ftale
of goods made
before 1 7th July,
1»07.



X These repealed sections relate to the maaufacturo of articles of which BDirit is a
necessary iagredieot, and to the revocation of the appointment of manafactoring

warehouses.



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Not. 21, 1907.] SUPPLEMENT TO THE BOAKD OF TRADE JOURNAL. 11

DOMINION OP NEW ZEALAND-^»*«/««?*

duty payable on such goods in accordance with the
tarifi in force at the date of such contract, the fol-
lowing provisions shall apply; —

(a.) If the said goods have been entered before

the passing of this Act, and duty has been

paid thereon in excess of the duty in force

at the date of such contract, the Collector,

if satisfied that the goods have been

delivered to the purchaser in pursuance of

such contract, may allow a reiund of such

excess to the importer.
(6.) If the said goods have not been so entered

before the passing of this Act, but are

entered before the first day of November,

nineteen hundred and seven, the Collector,

if satisfied that they have been imported

and are to be delivered by the importer

under such a contract as aforesaid, may

allow such goods to be admitted at the rate

of duty in force in respect thereof on *the

date on which the said contract was made.
14. (1.) This Act shall not take effect in the ^k'^JJiJ^^^tS'
Islands situated within the boundaries set forth in q^jJ^^^J^^
the Schedule to the Cook and other Islands Govern- '*"
ment Act, 1901, until a day to be determined by the
Governor by Order in Council gazetted.

(2.) All Orders in Council made under the
authority of the said Act and affecting the Customs
duties or exemptions in the said Islands shall re-
main in full force and effect, notwithstanding this
Act, until revoked or altered by a subsequent Order
in Council.

(3.) Nothing in this Act shall affect the provi-
sions of section ten of the said Act, or of section
five of the Cook and other Islands Government Act
Amendment AcF, 1902, or of section three of the
Cook and other Islands GoTernment Act Amend-
ment Act, 1903.

(4.) On and after the coming into force of this
Act in the said Islands there shall, notwithstanding
anything to the contrary in this. Act, be levied and
collected in the said Islands, in addition to all other
duties imposed by this Act, the duties of Customs
following, that is to say : —

On sugar, whether imported from New Zealand

or elsewhere, if entered in the said Islands

on or after the first dav of November, nine-
teen hundred and seven, a duty of one half-
penny for every pound : ^

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12



SUPPLEMENT TO THE BOAHD OF TRA1>E JOUEXAL.



£.voT. a, iwr.



Goods ddirered on
iecuritv subject to
duties In force at
time of dellTery.



Printinff-paper
exempt In certain



DOMINION OP NEW ZEALAND-^ '^t^w^rf.

■ On cotton piece-goods (except calico), linen

piece-goods, and piece-goods of mixed cotton

and linen, whether imported from New

* Zealand or elsewhere, if entered in the said

Islands after the thirty-first day of

December, nineteen hundred and seven, a

duty of ten per centum ad valorem :

■ Proi-ided that it shall be lawful for the Governor

•by "Order in Council at any time to reduce or remft

the duties so imposed upon the said goods or upon

any class of the same, and so long as such Onler

in Council remains in force the said duties shall be

reduced or remitted accordingly.

15. All goods delivered upon a deposit or other
'Security for duty before the passing of this Act shall
be liable to the duties in force or deemed bv virtue
of this Act to have been in force at the time of such
delivery.

16. CI.) Notwithstanding anything hereinbefore
contai*ned, printing paper imported by and for the
use of the proprietor of any registered newspaper
sh^U^ be exempt from the duty imposed thereon by
Schedule E hereto*, if imported and entered for
hoine consumption on or before the last day of
December, nineteen hundred and seven, if it is
proved to the satisfaction of the Collector that such
papei" was imported under a valid contract entered
'into before the sixteenth dav of November, nineteen
hundred and three, for the supply of such paper for
a period not exceeding three years.

(2.) Notwithstanding anything hereinbefore
contained, raw cotton shall be exempt from duty if
imnorted and entered for home consumption on or
before the first day of January, nineteen hundred
and eight, if it is proved to the satisfaction of the
Collector that such cotton was imported under a
valid contract entered into before the thirteenth day
of September, nineteen hundred and seven.



PAET II.

Miscellaneous.

GoTemormay 17. (1.) The Governor mav from time to time

b^^hSf^de ^direct that any article imported into New Zealand,
w^Stofor which in the opinion of the Minister of Customs is a

other article. substitute for some other article, or which in the

opinion of the said Minister possesses such properties
that it can be used or is intended to be used for a

• The additional rates of duty provide I for in Scheiule E are incoqM)rated in .nc raie-
of duty shown QLdcr Schedules A and B.



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>'0T. ai, 1907.] 3rPPLEMENT TO THE BOABD OF TEADE J0T7RKAL.

—^ i — — •

DOMINION OF NEW ZRkliAHD-ct^inued,

purpose similar to that f6r whi<^k some other article
IS used, shall be admitted to entry either at a rate
*o be fixed by the Governor in proportion to the
degree in which it approximates in its properties
or uses to such other article, or free of duty if such
other article is free of duty.

(2.) Section seventeen of the Customs and Excise Repwo.
Duties Act, 1888, is hereby repealed.§

18. Whenever an article is imported in mechanical Duty payAbio when
combination or connection with an article bearing a £^Sted"i?^^*^
lower rate of duty, or with an article free of duty, JJJ^JjJJ^,^
the Collector may refuse the admission of such
composite article at any rate other than the highest

rate chargeable on any of the mechanically com-
bined or connected articles taken separately; but
the Minister of Customs may, at his disicretion,
permit a separate classification of each article, or
may admit the whole article under such heading of
the Tariff as appears to him just.

19. Notwithstanding anything in this Act or in Duty en tnd*
any other Act relating to the Customs, the Collector J^^^'^^*^
may admit absolute alcohol, spirits of wine, and ^it^ quantity or
spirits, for scientific, medicinal, perfumery, and ^^*^ *"*''
toilet purposes, and also trade samples and presents

from abroad to residents in New Zealand, in packages
of any size, and at a duty calculated upon the actual
quantity or weight in cases where such duty is
leviable by quantity or weight.

20. Whenever an article is imported which bears certain articles in»y
a proprietary name, or which has a composition Jj^;^^'**'
which is not clearly disclosed on the label of the ^Jjjj*f^|^5lii
package, and it is, in the opinion of the Collector, paid by importer.
necessary for the purpose of ascertaining the duty

payable to have such article analysed, the fee for
such analysis shall be such as the Minister of Cus-
toms may direct, and shall be paid by the importer.

21. ^1.) All goods not produced or manufactured ^uty ^^ good*
in New Zealand shall, on reimportation into New j^m^jjgdinto^
Zealand, whether duty was paid upon them on their not the produce or
first importation or not, be liable to the same duties, SewZeaUml
rules, regulations, and restrictions as if then im-
ported for the fiLrst time.

Provided that goods subject to ad valorem rates of
duty which are temporarily exported from New
Zealand for repairs or otherwise may be admitted to
entry on being returned to New Zealand at a duty
calculated upon the cost of such repairs, or upon

§ This repealed section relates to the imposition of duties on substitutes for other articles.

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14



SUPPLEMENT TO THE BOARD OF TBADE JOURNAL.



[Not. 21, 1907.



Duty when
reimported goods
are produoe or
manufacture of
Neir Zealand.



DOMINION OF NEW ZRAluAHjy-eontinurd,

such value as may be lawfully assessed, if satisfac-
tory proof is produced to the Collector of the export-
ation of the goods, and that the goods have not been
absent from New Zealand for more than two years
from the date of exportation.

^2.) All goods the produce or manufecture of New
Zealand, brought back into New Zealand, and being
of such a kind that if produced or manufactured
elsewhere than in New Zealand they would be liable
to any duty of Customs on importation, shall be
liable to the same duties, rules, regulations, and
restrictions as goods of the like kind produced or
manufactured in England, unless the same are
brought back within five years from the time of the
exportation thereof, and it is proved to the satisfac-
tion of the Collector that they are the produce or
manufacture of New Zealand, in which case the
same may be entered by bill of store containing
such particulars as the Minister of Customs may
direct.

(3.) All goods so entered shall be delivered free of
duty, except where a duty is payable in New Zea-
land on the like goods produced or manufactured in
New Zealand upon delivery for home consumption,
in which ease the same duties as are at the time of
the return of the goods to New Zealand leviable on
such goods shall be paid.

(4.) Where a drawback has been obtained on
exportation from New Zealand on any goods pro-
duced or manufactured in New Zealand, such goods
shall, upon return to New Zealand, be liable for an
amount of duty equal to the drawback payable on
exportation of the like goods at the time of such
return.

(6.) Section ninety-one of the Customs Laws Con-
solidation Act, 1882, is hereby repealed.*

22. The Minister of Customs may classify any
medicinal preparation or any preparation claimed
to be a medicinal preparation under any other head-
ing of the Tariff, if in his judgment such preparation
is fit for use or can be easily rendered fit for use as a
beverage, flavouring-essence, toilet preparation, per-
fumed spirit, or as an article or spirituous ingre-
dient in an article subject to a higher rate of duty
than a medicinal preparation.

* This repealed section relates to the entry by bill of store of New Zealand goods

returned.



JlepeaU



Medicinal pre-
paratlons may be
otherwise cla«rifled
by Minister in
certain cases.



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XoT. 21, 1907.] SUPPLEMENT TO THE BOABD OF TRADE JOTHlNAli. 15

■ — — . , . -■r

DOMINION OP NEW ZEALAND-<?^*«"^^.

23. Where any dispute arises as to the true mean- J^^J^Jto*^**
ing and application of any terms used in the Tariff interaretation at
and therein printed in italics, the Minister of ^^ '
Customs may determine such dispute in such manner

as appears to him just, and his decision thereon shall
be final.

24. Section twenty-four of the Customs Laws Con- section 24 oi
solidation Act, 1882, is hereby amended by inserting consoHdatSm Act,
after the words " such premises " the words ** upon ^^^ amended.
payment of such fee, and."§

25. In the event of any bonded or manufacturing Remind of part of
warehouse, sugar refinery, or other premises f or JS?rehm^ &c.,
which an annual fee has been paid being destroyed destroyed.

or closed, the Collector may refund a proportion of
such fee, calculated from the time at which the
premises were so destroyed or closed until the end of
the year for which the fee was paid.

26. (1.) Where printed matter liable to Customs Dutv on printed
duty is included in any mail, whether addressed to^^ia^^^^
separate individuals or not, duty shall be paid on

such matter (including the envelope or other cover-
ing) before its delivery from the post-offioe.

(2.) If such printed matter has been posted to the By whom such dmty
order of any person in New Zealand, or of any person p*^***^®-
having an agent in New Zealand, the said duty shall
be payable by such person or agent, and in any other
case the said duty shall be payable by the person
who posted the said printed matter, or by his agent
(if any) in New Zealand.

(3.) The Postmaster shall notify the person or Notice bv^
agent so liable as aforesaid, if his name and address
are known to the Postmaster, that such printed
matter is detained pending payment of the duty.

(4.) If duty is not paid on any such printed matter Minister may
within six months after the arrival thereof, it may pSS?S?LSS?if
be destroyed or otherwise disposed of as the Minister duty not paid

A ^ , - 1 . . ^ witliin SIX months.

of Customs directs.

27. (1.) Where goods are sent to New Zealand f or D^niti^n of
direct or ultimate delivery to any specified person in '^^^^^**
New Zealand, such person shall be deemed to be an
importer of the goods, notwithstanding that he may

not be possessed of or beneficially interested in the
goods at the time of importation or while they are in
the control of the officers of Customs, and the defini-
tion of " importer " in section two of the Customs
Laws Consolidation Act, 1882, is hereby extended
accordingly.



§ This Section refers to the delivery of sugar for refining.

Digitized by VjOOQIC



i6



SVfWhfMM-VfS: 'm TKf: BOAftD OF TiUBS JOVJiVAU 0^-^ UH



DOMINION OF NEW ZEm^Anty^-^^^'^imtHi.

(2.) Where in respect of any goods there are more
importers than one, the Collector shall have the same
power with regard, to all of them as he has with
regard to the importer by or on whose behalf entry
i^ offered or passed. .
3'J>;dl"5aw??;^ 28. (1.) Notwithstanding anything in section
valorem i»ty. thirty-ninc of the Customs LaVs Consolidation Act,
18j82, it is hereby d»3clared that where entry i«
offered or made of any goods liable to ad valorem
duty in respect of which goods any agreement or
arrangement, whether provisional or complete, for
deliyerv thereof, after clearance at the Customs, to
any purchaser in New Zealand has theretofore been
made, the true and real value Of goods the subject
of the entry shall be deemed to be the amount paid
Or to be paid therefor by the New Zealand purchaser,
less a fair allowance for freight and insurance and
•duty fif any), to be assessed by the Collector of the
port at which such entry is presented, and with an
addition of ten per centum of the said amount after
deducting the said allowance.

(2.) In cases where the amount paid or to be paid
by the New Zealand purchaser cannot be immediately
ascertained, the true and real value shall be assessed
by the Collector at such sum as he determines to be
the fair market value in New Zealand of the goods,
less such fair allowance as aforesaid, and with an
addition of ten per centum of the said market value
after deducting the said allowance.

(3.) Assessments made by the Collector under this
section shall be final and conclusive.

29. Every person making an entry in respect of
goods to be delivered by such person shall at the
time of entry deliver to the Collector a correct list of
the persons to whom and the places at which the
goods are to be delivered, and shall declare to such
list, and such declaration shall form part of the
entry.

30. fl.) Nothing in the three last preceding sec-
tions shall apply to goods delivered in pursuance of a
bona fide contract of sale made in New Zealand
between the purchaser and an importer carrying on
business in New Zealand, unless such importer in so
selling the goods acts as the agent of some other
person.

(2.) For the purposes of this section no person shall
be deemed to carry on business in New Zealand
merely because he has an agent in New Zealand.



Dedarotion by
agent when making
entry.



ProTisions as to
goods delivered
under contract of



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XOT. 21, nH)7.] SUPPLEMENT TO THE BOABD OF TBADE JOURNAL. 17

DOMINION OF NEW ZRAluAHl>-coMtinMed.

(3.) If any dispute arises as to whether any person
carries on business in New Zealand within the mean-
ing of this section, such dispute shall be referred to
the Minister of Customs, whose decision shall be
final.

31. This Act shall be deemed to be incomorated Acttobc
with the Customs Laws Consolidation Act, 1882, and {^'jSS'lft.!^"*
the several Acts incorporated therewith; but -these

Acts shall, in so far as they conflict with this Act,
be construed subject to this Act.

32. The foUowiniif enactments and parts of Acts Bepcaia.
are hereby repealed, that is to say : —

Sections two to five and Schedule A of the

Customs and Excise Duties Act, 1888;*
Sections two to four and Schedules A and B of

the Customs and Excise Duties Act, 1896;*

and
Sections two and three and Schedules A and B

of the Customs Duties Amendment Act^

1900.*



* These Sections and Schedules relate to the imposition of Tarioos rates of datj.

Digitized by VjOOQIC



18



SUPPLEMENT TO THE BOAED OP TEADE JOURNAL. [Not. 21,1907.

POMINION OP NEW ZEALAND-^'***-*'^'*.
CUSTOMS TARIFF.



IMPORT DUTIES.

Note.— The headings of the respective classes in Schedules A and B are used
solely for convenience of claissification, and shall not in any way affect die
interpretation of the Tariff.

The word *' iron ' includes steel, or steel and iron combined.

Neither ^team-engines, nor parts of steam-engines, nor boilers (land or
marine), nor feed-water beaters, fuel-economizers, steam superheaters, or mechanical
stokers are included in the expression "machines" or "machinery" as used in
the Tariff.

SCHEDULE A.





Old Rates of l^uty.


>ew Kae^of i>ut>.






TarJH on Goods




TkiiBonG^*!


Nciu.8 of Articles.




the Froduoe or




thf PuhIvc- «r




General Turiff.


Manufacture of

Bome part of the

British Dominions.


General Tariff.


MaouCw-fUR-f
tonii* par «i tM
Btuiah ixwn jcs.


Olass I.










J^vds and Aiticlatfor Human










Cim6U7ttptli}H.










Bacon and hanu the lb.


2d.


2d.


2d.


2d.


Biscntts, Bbips', plain and unsweetened;
also dog biBcuits ... the cwt.


) Dojr biscuits
[20 /n ad val.,
) other 3s.


Dog biscnits )

20 9i^ ad val., V

other Ss. )


Ss. 7Jd.»


3s.


Biscuits, oUier kinds ... tho lb.


2d.


2d.


:H-


2d.


•Candied peel and drained peel tlie lb.


3<l.


3d.


b«a.-


Sd.


Con/ectionery ii.o.e., including medi-










cated lozenge^,^ medicated confec-










tionery, boiled HUKars, liquorice not










otherwise enumerated, sugared or










crystallized fruits ... the lb.|


2d.


2d.


2Jd.*


2d.


Chocolate con/tctiondry and confec-










tionery containing cliocolate : —










I. In plain tradr. packages the lb.


ad.


3d.


?J1.*


ad.


2. In fancy packages, or in small










package* for lelail sale,










ad val.


20 : .


20 jh


24 %♦


» -



NOTE.— For explanation of some of the articles being printed in it&lies, see See. 23> page 15.

• The rate of duty given under the -General Tariflf " wjll not come into force until »fler tiit
31st March, 1908. Op to that date the lower or prefertntial rate of duty will be levieii tii g^wdsaf
both British and Foreign mmufacture.

t The new Taiiff pravides tiiat the wcij^ht of the packages shall include inttrml r^titmini**
packages (other than jdain bottlt"^ and jKuhi tr/ulc |.ackn^c«).



Digitized by VjOOQIC



Not. 21, 1907.] StrrPlEMENT TO THE SOABD OT TEASE JOTTENAli.



19



DOMINION OP NEW ZE ALAN !>-<"'»«»»«<*.

IMPOST DVTlES—oontinued.





Old Rates of Duty. 1


New Ratea of Duty.






Taritf oa Uoudu




Tariff on Uoods


Named of ArtiolM




the ir^oduov-or




the Produoe ur




GeneiatTaiifl.


Maaiifuo£ure uf

■otue part of tho

BritishlJomiiiioiis


General Tariff.


M.tanutacture uf
some part of tae


Class l.-^eontimted.










Fish, dried, pickled or salted, Dot










otherwibe enumerated the cwt.


lOs.


10s.


158.*


lOs.


Fish, potted and preserved, the lb.,










including any liquor, oil or sauce ...


3d.


2d.


3d.t


2d.


Note. - It is stated in the new










Tariff that the term ** fish " is










uaed in its widest sense, and










includesshcU-fibh^crustaceans










and other foods obtained from










the fisheries.










Fruits, dried— viz., figs, currants and
imisins the lb.






^ ^


Id.


Id.


Id. to 31st Oct., 1907, thereafter








free.


Fruits, dried — viz., figs, dates and


A 2d.


f




prunes the lb.




2J. to 31st Oct., 1907, thereafter




2d. ^


free.


Fr&its, dried, not otherwise enu-




1




merated the lb.




L


2J. 2d.


Fruits, fresh — viz., apples, peais.










X,


plums, cherries, peaches, nectarines.


Grapes not


Grapes not






medlars, apricots, quinces, tomatoes,


tariffed, other


tariffed, other






and grapes the lb.


Id.


Id.


Id.


Id.


(No duty exceeding Jd. the lb.










to be levied on app'es and










pears on and from the 14th










July to and including 31st










December.)










Fruits, fresh — viz., currants, rasp-











berries, gooseberries, blackberries,










strawberries, and lemons the lb.


id.


*<i.


id.


. id.


Frsit-pnlp, partially preserved fruit,










fruit preserved by sulphurous acid,


Preserved by


Preserved by






unsweetened and not otherwise


sulphurous acid


sulphurous acid






enumerated the lb.


Id., other Ud.


Id., other lid.


. UA.


. . .Ud. . .


''


Glucose Id.,


Glucose Id.,








brewers'


brewers*




Glucose and caramel ... the lb. {


caramel 3d.,


caramel 3d.,


f ■"■


Id.


1


other caramel


other caramel




I


15 96 ad val.


15 96 ad val.


J


T


Honey the lb.


2d.


2d.


2J.


lU


Jams, jellies, marmalade, and pre-










serves, the lb. or packieige of that
reputCKl weight, whichever rate is


















higher, and so in proportion for










packages of greater or less reputed










weight.


2d.


2d.


ni.*


2d.


Jellies, concentrated ... the lb.


4d.
id.


4d.
id.




4d.


MaiEcna, and cornfiour... the lb.


id. up to 3l8t Oct., 1907,








rhereaf


ter fr^o.



♦The rate of duty given under the "General Tariff" will not come into force until after the
Slst March, 1908. Dp to that date the lower or preferential rate of duty will be levied on goods of
both British and Foreign manufacture.

f Except sardines, which are dutiable at 2d. per lb.



Digitized by VjOOQIC



20



SUPPLEMENT TO THE BOARD OF TBADE JOCRKAI. Pfo»- 21. I*-



DOMINION OF NEW ZEAUMiD-coiUUufd.

IMPORT VVTmS—emUituird.





OUKjueiiuf Duty.


>rw Katra of Dwy.


Vames of ArtidM.


General Tariff.


Tariff oa Uoudn
thu iT^uoe or
XUnuf iciure uf
auiue part of the
British bomiiiioos.


General Tkiifl.


Tariif«a(Mi
UieProdBacr

Britwhiiiiwniia


Class J,—e0ntinued.


1

2d.

2d.
la.

28.

8a.


1

; 2d.

2d.
Is.

28.
38.






Mustard the lb.

Nuts— namely, walnuts, 8hellc<i or
unshelled the lb.

Pearl barley the cwt.

Peas, split the cwt.

Pickles the gallon


2d. up to 31st Oct^ !»:,
thereafter free.


2d.
Is.

28.
38.

44.

48.

1




Sauces, catsup, and chutney

the gallon

Soy, in vessels of 10 gallons capacity
or under the gallon

Spices, ground, not otherwise enu-
merated, including pepper, pimento,
and olive-stones, ground the lb.

Spices, unccround, including chillies,


Chutney, and
ad val. ; i

[nbulk, 15 9^a<



Online LibraryGreat Britain. Board of TradeBoard of Trade journal, Volume 59 → online text (page 67 of 112)