Duties of Customs Act 1851

Public Act		1851 No 5
Date of assent		3 July 1851

	Title
	Preamble.

No. V.

An Ordinance to alter and amend the Duties of Customs.

Preamble.

WHEREAS by an Ordinance enacted by the Lieutenant-Governor of New Zealand, with the advice and consent of the Legislative Council thereof, (Session VII., No. 14,) intituled “An Ordinance to alter certain Duties of Customs,” provision is made for imposing duties of Customs on goods wares and merchandise imported into and landed in the Colony of New Zealand: And whereas it is expedient that the scale of duties to be imposed on the importation of goods wares and merchandise be amended as follows:—

1 Repeal of Ordinance, Sess. VII., No. 14.

Be it therefore enacted by the Governor-in-Chief of New Zealand, with the advice and consent of the Legislative Council thereof, that the said recited Ordinance shall be and the same is hereby repealed.

2 New duties imposed.

In lieu of the said duties there shall be raised levied collected and paid unto Her Majesty, her heirs and successors, for the public uses of the Colony, upon goods wares and merchandise which shall be imported into the Colony of New Zealand and landed at any port or place therein, or cleared from any warehouse for home consumption after this Ordinance shall come into operation, the several duties of Customs as the same are respectively inserted described and set forth in figures in the table to this Ordinance annexed, denominated a Table of Duties of Customs.

3 Duties how to be levied and paid.

The duties hereby imposed shall be raised levied collected and paid in like manner as if the said duties had been imposed by the Ordinance, Session I. No. 3, to provide for the collection of duties of Customs imposed on goods imported into and for the general regulation of the revenue of Customs in the Colony of New Zealand and its dependencies; and subject also to all such provisions and regulations as may for the time being be in force under or by virtue of any Colonial Ordinance for the collection of and for the general regulation of the revenue of Customs in the Colony of New Zealand.

4 Commencement of Ordinance.

This Ordinance shall come into operation at the Port of Wellington on the day next following the passing thereof; and at every other port of entry within the Colony on the day next following the receipt of a copy hereof by the principal officer of Customs at any such port, who is hereby required, immediately upon the receipt hereof, to give public notice of the same; and at all other places throughout the Colony on the sixth day of August next.

TABLE OF DUTIES OF CUSTOMS

A.	Duty.				Duty.
	£	s.	d.		£	s.	d.
Agricultural Implements, not otherwise described, for every £100 value	10	0	0	Fowling Pieces, Pistols, Gunpowder, and Percussion Caps (importation prohibited except under license from the Government), for every £100 value	10	0	0
Ale, Porter, and Beer, of all sorts, in casks, per gallon	0	0	4	Arrowroot, per cwt.	0	3	6
Ditto, in bottle, per dozen of two gallons	0	1	0	Arsenic, for every £100 value	10	0	0
Alkali—				Artificial Flowers, for every £100 value	10	0	0
Pot and Pearl Ash, per cwt.	0	2	4
Soda, per cwt.	0	2	4	B.
Alum, for every £100 value	10	0	0	Bacon and Hams, per cwt	0	2	0
Animals (living	Free.			Baggage of Passengers	Free.
Apothecary Wares, not otherwise described, for every £100 value	10	0	0	Bags (empty)—
Apparel, not otherwise described, for every £100 value	10	0	0	Gunny Bags, per dozen	0	0	6
Arms and Ammunition—				Corn Sacks, per dozen	0	1	0
Ordnance of Brass or Iron, Muskets,				Bark, for every £100 value	10	0	0
Beef, salted, per tierce	0	6	0	Wheat	Free.
Ditto, per barrel	0	4	0	Ditto, Flour	Free.
Blankets (see Woollens).				Maize, per bushel	0	0	3
Blacking, for every £100 value	10	0	0	Cotton Manufactures—
Blocks (for ships’ rigging) and Dead Eyes			Free.	Calicoes and Cottons, white or plain, over 36 inches wide, per yard	0	0
Boats	Free.			Ditto, 36 inches and under, per yard	0	0
Books—				Ditto, printed, checked, stained, or dyed, wide, per yard	0	0
Printed, not being Account Books	Free.
Account Books, for every £100 value	10	0	0	Ditto, narrow, per yard	0	0
Boots and Shoes—				Dimities, Ginghams, Nankeens, Damasks, Diaper, Quilting, per yard	0	0	l
Boots (Wellington and other long), per dozen pair	0	8	0	Cotton Shawls and Handkerchiefs, for every £100 value	10	0	0
Half Boots, per dozen pair	0	4	0
Shoes, and Women’s Boots and Shoes, per dozen pair	0	3	0	Muslins, Cambrics, Lawns, Laces, Gauzes, Crapes, Muslin Shawls, and Handkerchiefs, for every £100 value	10	0	0
Children’s Boots and Shoes, per dozen pair	0	2	0	Velvets, Velverets, Velveteens, and Cords, per yard	0	0	2
Bran and Pollard, per bushel	0	0	1	Fustians, Jeans, Jeanets, &c., per yard	0	0	1
Brass Manufactures of all sorts, for every £100 value	10	0	0	Counterpanes, each	0	2	0
Bread and Biscuit	Free.			Bed Quilts, each	0	0	6
Bricks—				Lace and Patent Net, for every £100 value	10	0	0
Bath and Flanders, per 100	0	2	0
Fire and other, per 1,000	0	3	0	Hosiery, viz., Stockings, per dozen pairs	0	1	0
Bottles—
Glass and Stone (empty), per dozen	0	0	1	Ditto of all other sorts, for every £100 value	10	0	0
Full	Free.
Butter, per lb	0	0	1	Tapes and Small Wares, for every £100 value.	10	0	0
Bullion and Coin	Free.
				Cotton, for stitching or sewing, per 1b.	0	0
C.				Ditto, on Reels, per gross	0	1	0
Cabinet and Upholstery Wares, for every £100 value	10	0	0	Ditto, Twist and Yarn, for every £100 value	10	0	0
Cables	Free.
Candles—				E.
Cocoa Nut, Palm, Spermaceti, Stearine, and Wax, per cwt	0	14	0	Earthen and China Ware, for every £100 value	10	0	0
Tallow, per cwt	0	4	8	Engravings, for every £100 value	10	0	0
Canvas Duck, per bolt	0	3	0
Canes and Sticks, for every £100 value	10	0	0	F.
Caps—				Fish, Dried and Pickled, per cwt.	0	2	0
Cloth, per dozen	0	2	0	Fishing Tackle, including Nets, Lines, and Twines, for every £100 value	10	0	0
Woollen, per dozen	0	0	8
Carpeting (see Woollens).				Fruit—
Carraway Seeds, per lb.	0	0	1	Apples, Apricots, Peaches, Pears, &c., Fresh, per bushel	0	1	3
Carriages—
Carts and Waggons, for every £100 value	10	0	0	Ditto, Dried, per lb.	0	0
Carriage Wheels of all sorts, for every £100 value	10	0	0	Almonds, per lb.	0	0
Casks (see Wood).				Ditto, Shelled, per lb.	0	0	1
Cement, Roman, per barrel	0	2	6	Currants, Raisins, Dates, Nuts, Walnuts, Filberts, Figs, and Prunes, Dried, per lb.	0	0	1
Chalk, per ton	0	2	0	Oranges, Limes, and Lemons, Fresh, per dozen	0	0	2
Charcoal, Animal and Vegetable, for every £100 value	10	0	0
Cheese, per cwt	0	4	8	G.
Chocolate and Cocoa, per lb	0	0	1	Glass, Crown and Sheet, per 100 feet	0	2	0
Cyder and Perry, in bottle, per dozen of two gallons	0	1	3	Glasses, Looking, and Mirrors, for every £100 value	10	0	0
Clocks and Watches, for every £100 value.	10	0	0	Glue, per lb	0	0
Coals	Free.			Groats, or Grits, per cwt.	0	2	4
Coal-Pitch and Tar	Free.			H.
Coin and Bullion	Free.			Haberdashery and Millinery, not otherwise described, for every £100 value	10	0	0
Confectionery, for every £100 value	10	0	0
Copper and Composition—				Hardware and Cutlery, not otherwise described, for every £l00 value	10	0	0
Sheathing, Nails, and Bolts	Free.
Wrought, of other sorts, per lb.	0	0	1	Harrows	Free.
Cordage and Cables	Free.			Hats—
Coffee, per cwt	0	4	8	Beaver, Castor, and Silk, per dozen	0	12	0
Corks, for bottling, per gross	0	0	3	Chip or Willow, Felt, Leather, and Straw	0	1	6
Corn, Grain, Meal, Flour, viz.—
Barley, per bushel	0	0	4	Hay, per ton	0	8	0
Ditto, Hulled (see Scotch and Pearl Barley).				Honey, per lb	0	0	1
Barley Meal	Free.			Hops, per lb	0	0
Ditto Malt, per bushel	0	0	6	I. AND J.
Beans, per bushel	0	0	8	Iron—
Oats, per bushel	0	0	4	Bar, Bolt, Bod, Sheet, and Hoop, per ton.	1	0	0
Ditto, Hulled (see Groats or Grits).
Oatmeal	Free.			Nails, per cwt.	0	3	0
Peas, per bushel	0	0	8	Anchors, Chains, and Chain Cables, for Ships	Free.
Ditto, Split, per bushel	0	1	3
Rye	Free.			Chain, per ton	2	0	0
Hollow Ware, per ton	2	0	0	In pint bottles, per dozen	0	0	9
Not otherwise described, for every £100 value..	10	0	0	In half-pint and smaller bottles, per dozen..	0	0	6
Jewellery, not otherwise described, for every £100 value	10	0	0	Pitch	Free
Juice of Lemons and Limes, per gallon	0	0	9	Plants, Bulbs, Trees, and Seeds	Free
Junk	Free.			Ploughs	Free
				Pork, salted, per barrel	0	5	0
L.				R.
Lard, per lb	0	0		Rice, per cwt	0	2	0
Lead—				Resin, per barrel	0	2	0
Manufactured, per cwt.	0	2	0
Black, Red, and White, per cwt	0	3	0	S.
Leather—				Saddlery and Harness, for every £100 value	10	0	0
Sole, per cwt.	0	7	0
Kip and Calf, per lb.	0	0		Sago, per cwt	0	3	6
Basils, per dozen	0	0	9	Salt-
Kangaroo, per dozen	0	3	0	Coarse, per ton	0	6	0
All other sorts, for every £100 value	10	0	0	Fine, per ton	0	10	0
Linen Manufactures—				Saltpetre, per cwt	0	3	6
White or Plain, per yard	0	0	1	Scotch and Pearl Barley, per cwt.	0	2	4
				Silk Manufactures—
Checked, Striped, Printed, Stained, or Dyed, per yard	0	0	1	Silk and Satins, per yard	0	0	6
Cambrics and Lawns, at per yard..	0	0	2	Hosiery, viz., Stockings, per dozen pairs	0	5	0
Damask and Diaper, at per yard..	0	0
Sail Cloth and Sails	Free.			Ditto, not otherwise described, for every £100 value	10	0	0
Ticking, at per yard	0	0
Hosiery, viz., Stockings, per dozen pairs	0	1	0	Stuffs, Ribbons, Lace, Fringe, Trimmings, &c., for every £100 value..	10	0	0
				Sewing Silk, per lb	0	1	0
Ditto, all other sorts, for every £100 value	10	0	0	Twist and Tarn, per lb.	0	1	6
Tape and Small Wares, for every £100 value	10	0	0	Stockings of Silk and Cotton, per dozen pairs	0	2	0
Thread, for Stitching or Sewing, per lb	0	0	2	Ditto of Silk and Linen, per dozen pairs	0	2	0
Yarn, per lb	0	0	1	Ditto of Silk and Worsted, per dozen pairs	0	2	0
Litharge of Lead, per cwt	0	3	0	Velvet, per yard	0	1	6
M.				Slates (see Stones).
Macaroni and Vermicelli, per lb.	0	0	2	Ditto in frame, per dozen	0	0	9
				Slops—
Machines, Thrashing, Winnowing, and Draining	Free.			Trowsers, Moleskin and Tweed, per pair	0	0	4
Machinery for Mills	Free.			Shirts, Blue and Bed Serge, per dozen	0	4	0
Matches—
Lucifer or Congreve, per gross	0	0	8	Ditto, Regatta and Cotton Striped, per dozen	0	1	6
Vestas, per gross	0	1	6	Ditto, White, per dozen	0	2	0
Molasses, per cwt	0	1	2	Soap—
Musical Instruments, for every £100 value...	10	0	0	Common, per cwt	0	3	0
Mustard, in bulk, per lb.	0	0	1	Fancy, per cwt.	0	6	0
Ditto, in 1 lb bottles, per dozen	0	1	6	Spades and Shovels, per dozen	0	3	0
Ditto, in lb bottles, per dozen	0	0	9	Specimens illustrative of Natural History	Free
Mutton, Salted, per cwt.	0	2	0	Spices—
O.				Cassia, Cinnamon, Cloves, Mace, Pimento, and Nutmegs, per lb	0	0	6
Oakum	Free			Ginger, per lb.	0	0	1
Oil Cloth, per square yard	0	0	3	Pepper, Bed or Cayenne, per lb	0	0	1
Oils—				Ditto, Black and White, per lb	0	0	1
Cocoa Nut, Linseed, Rape Seed, Hemp Seed, Neats’ Foot, per gal.	0	0	4	Spirits of Tar, per gallon	0	0	6
Olive, Castor, and unenumerated Vegetable, per gallon	0	2	0	Spirits of Turpentine, per gallon	0	0	6
Oil, Blubber, and Bone, the produce of Fish or creatures living in the Sea	Free			Spirits—
Oil of Turpentine, per gallon	0	0	6	Brandy, Gin, Bum, and Whisky, not exceeding Hydrometer proof, and so in proportion for Spirits of a greater strength.	0	6	0
				All Cordials, sweetened Spirits, and Liqueurs, being rated as proof Spirits, at the rate of for every gallon Imperial measure	0	6	0
P.
Paints, per cwt	0	3	0	Starch, per cwt.	0	4	8
Painters’ and Dyers’ Colours and Materials, not otherwise described, for every £100 value	10	0	0	Stationery, not otherwise described, for every £100 value	10	0	0
Paper—				Steel, per cwt	0	4	8
Brown, Wrapping, or Blotting, per cwt.	0	4	0	Stone-Blue, per lb	0	0	1
				Stones—
Printing and Cartridge, per cwt	0	7	0	Hearth, Flag, and Slab, per ton	0	5	0
Writing, per lb	0	0		Grindstones, per foot	0	0	3
Paper Hangings, per dozen yards..	0	0	1	Slate, Ladies, per 1,000	0	10	0
Parchment and Vellum, per skin	0	0	2	Ditto, Countess and Duchess, per 1,000	0	15	0
Perfumery of all sorts, for every £100 value	10	0	0	Sugar—
Perry (see Cider).				Refined, Loaf, Crushed, and Candy, per cwt.	0	4	8
Pickles and Sauces—				Raw, per cwt.	0	2	4
In quart bottles, per dozen	0	1	6	Syrup, in bottles, per dozen	0	1	6
T.
Tapioca, per cwt.	0	4	0	Cedar, per 100 feet	0	2	0
Tar	Free.			Casks (empty)	Free.
Tea, per lb.	0	0	2	Handspikes, Masts, Yards, Bowsprits, Oars, Treenails or Trunnels	Free.
Tin-
Plates, per cwt	0	3	0	Shingles and Laths, per 1,000	0	1	0
Block, per lb	0	0	1	Palings, per 1,000	0	10	0
Ware, for every £100 value	10	0	0	Wooden Ware, for every £100 value	10	0	0
Tobacco—				Wool, Unmanufactured	Free.
Cigars and Snuffs, per lb	0	2	0	Woollen Manufactures—
Manufactured, per lb.	0	1	0	Cloths, Broad, per yard	0	1	3
Unmanufactured, per lb	0	0	9	Kerseymere, per yard	0	0	8
Stems	0	0	9	Baizes of all sorts, per yard	0	0	3
For Sheep Wash*	Free.			Pilot and Flushing, per yard	0	0	4
Tobacco Pipes—				Flannel, per yard	0	0	1
Common Clay, per gross	0	0	4	Tweeds, per yard	0	0	3
				Blankets, per pair	0	2	0
Other Sorts, not described, for every £100 value	10	0	0	Blanketing, per yard	0	0	9
Tongues, per barrel	0	5	0	Carpets and Carpeting, per yard	0	0	3
Toys, for every £100 value	10	0	0	Rugs or Coverlets for Beds, each	0	0	4
Treacle (see Molasses).				Stuffs, Woollen or Worsted, for every £100 value.	10	0	0
Turpentine (see Oil or Spirits of).
Twine (except sewing Twine), per lb	0	0	1	Hosiery, viz., Stockings, per dozen pair.	0	1	0
V.				Ditto, all other sorts, for every £100 value	10	0	0
Varnish, for every £100 value	10	0	0	Tapes and Small Wares, for every £100 value	10	0	0
Vinegar, per gallon	0	0	2	Woollen or Worsted Yarn, per lb	0	0
W.				Woolpacks, each	0	0	6
Watches (see Clocks and Watches).
Wines, in cask, per gallon	0	1	6	Z.
Ditto, bottled, per dozen of two gallons	0	5	0	Zinc, per cwt	0	3	6
Wood—
Board, Plank, and Scantling, per 100 feet	0	1	0	All Goods, Wares, and Merchandise not otherwise enumerated, for every £100 value	10	0	0