Instead of the duties of Customs now leviable and payable under any Act or Acts imposing such duties respectively, there shall, on and after the commencement of this Act, be levied, collected, and paid unto Her Majesty, her heirs and successors, upon goods imported into New Zealand, or on being cleared from any warehouse for home consumption, the several duties of Customs, as the same are respectively inserted, described, and set forth in the Schedule A to this Act annexed.

3 Free goods.

All the goods described as “Free” in the said Schedule shall be exempt from duty on the importation thereof into the colony.

4 Export duty on gold.

Instead of the duties of Customs upon gold, previous to exportation from New Zealand, now leviable and payable under any Act or Acts imposing such duties respectively, there shall, on and after the commencement of this Act, be levied, collected, and paid at the Customs unto Her Majesty, her heirs and successors, the following duty, that is to say,—

Upon every ounce troy weight of gold, of the fineness of twenty carats and upwards, and so in proportion for any less quantity than an ounce, of such fineness as aforesaid—two shillings; and so in proportion upon every ounce or part of an ounce of gold of a less degree of fineness than twenty carats.

The term “gold” in this Act means and includes gold in its natural state, or any Substance containing gold, gold-dust, and all other gold whether wrought or unwrought, except coined gold issued from the mint at London, or from either of the branches thereof in Australia, or of any foreign State, articles of plate, jewellery, or ornament actually worn upon the person, or made elsewhere than in the colony.

5 Warehouses duty.

The duties of Customs now chargeable in respect of any warehouse appointed or hereafter to be appointed for the free warehousing and securing goods therein liable to duty under the Customs Acts (hereinafter called “warehouses”) shall continue to be levied and charged on and after the commencement of this Act, that is to say,—

The occupier of any warehouse shall, when it has been measured as provided in the Customs Acts, pay to the Collector or other proper officer an annual duty on such warehouse, to be paid on the fifth day of January in every year, and according to the scale following:—

For each warehouse the cubical contents of which shall be under two hundred tons.	Twenty-five pounds.
For each warehouse the cubical contents of which shall be two hundred tons and under five hundred tons.	Fifty pounds.
For each warehouse the cubical contents of which shall be five hundred tons and under one thousand tons.	Seventy-five pounds.
For each warehouse the cubical contents of which shall be over one thousand tons.	One hundred pounds.

Provided that, on the approval and appointment of any warehouse to be hereafter appointed, a proportionate sum shall be paid for duty according to the portion of the year to elapse up to the fifth day of January then next following: And the Collector or other proper officer aforesaid may distrain for any arrears of such duty as for rent in arrear.

Governor in Council may remit warehouse duty except at ports specified.

The Governor in Council, by an order for that purpose at any time, may exempt from the payment of such duty the owner or occupier of any such warehouse at any port, or place, excepting those at Auckland, New Plymouth, Wanganui, Wellington, Napier, Nelson, Greymouth, Hokitika, Lyttelton, Christchurch, Timaru, Oamaru, Dunedin, and Invercargill.

No duty on Government warehouses.

No such duty or charge shall be made in the case of any warehouse owned or occupied by Her Majesty or Her Majesty’s Government in New Zealand.

6 Certain goods not to be warehoused.

The duties on the following goods, and on such goods as the Governor in Council may from time to time direct, shall be paid on the first importation thereof, and such goods shall not be warehoused either for home consumption or exportation, namely: Carriages, carts, drays, iron, lead, matches, powder, percussion-caps, and timber.

7 How duty on condensed beer to be charged.

The duty on condensed beer, or any preparation of a like kind, shall be so assessed as to be equivalent to the duty payable in respect of the quantity of ordinary beer into which such condensed beer can be converted.

8 Certificate of production of Australian wine.

Before any wine is admitted to entry as Australian wine at a rate of duty lower than the duty charged on wine other than Australian, the importer or his authorized agent shall produce to the Collector a certificate, in such form as the Commissioner may prescribe, showing that such wine was really and bonâ fide the produce of Australia. And failing the production of such certificate the said wine shall be subject to the rate of duty chargeable upon other than Australian wine of the like description.

9 Governor in Council may specify articles on which drawback may be allowed.

The Governor may, by Order in Council from time to time, specify the articles on which a drawback of duty paid on importation into New Zealand may be allowed on exportation therefrom, and the rate of drawback to be so allowed; and may alter and cancel any such order, and may approve of regulations and conditions under which drawbacks may be allowed.

Exceptions.

Provided that no drawback of duty shall be allowed on spirits, cordials, liqueurs, bitters, tobacco, cigars, cigarettes, snuff, opium, wine, coffee (ground), chicory, spices, perfumery, and jewellery; nor shall drawback be allowed on any goods which shall be of less value than the amount of drawback claimed in respect thereof.

10 Saving as to existing drawbacks.

All Orders in Council heretofore made and subsisting in force at the commencement of this Act, whereby drawbacks of Customs are allowed, shall continue in force unaltered until the same are altered or revoked under the authority of this Act.

11 Customs Laws Consolidation Act to apply.

This Act shall be deemed to be incorporated with “The Customs Laws Consolidation Act, 1882,” and all the provisions contained in that Act, in so far as the same may be applicable, shall apply in respect of the duties granted by this Act.

Schedule A Table of Duties of Customs

Sec. 2.

Names of Articles	Rates of Duty
	£	s.	d.
ACCOUNT BOOKS.	15	0	0	Per cent ad valorem.
Accoutrements.	Free.
Acid, Nitric.	”
Acid, Tartaric.	0	0	1	the lb.
Ale, Porter, Beer of all sorts, Cider and Perry, in bottle, the gallon, or for six reputed quart bottles, or twelve reputed pint bottles.	0	1	6	the gallon.
Ale, Porter, Beer of all sorts. Cider and Perry, in bulk.	0	1	3	”
Almonds, in the shell.	0	0	2	the lb.
Almonds, shelled, not otherwise enumerated.	0	0	3	”
Almonds, Barbary, Sicily, and French, used in confectioners’ manufactures.	Free.
Alum.	”
Anchors.	”
Anvils.	”
Apothecaries’ Wares.	15	0	0	Per cent ad valorem.
Apparel and Ready-made Clothing, and all Articles made up wholly or in part from silk, cotton, linen, or wool, or of other or of mixed materials	”			”
Apples, dried.	0	0	1	the lb.
Arrowroot.	Free.
Arsenic.	”
Axes.	”
Axles, Axle Arms and Boxes.	”
BACON.	0	0	2	the lb.
Bags, Flour.	Free.
Bags, Gunny.	”
Bags, Hessian.	”
Bagging and Bags not otherwise enumerated.	15	0	0	Per cent ad valorem.
Baking Powder.	”			”
Baskets.	Free.
Beef, salted.	”
Bellows, Bellows Nails and Tacks.	”
Biscuits, plain and unsweetened.	0	3	0	the cwt.
Biscuits, fancy.	0	0	2	the lb.
Bitters.	0	12	0	the gallon.
Blacking.	15	0	0	Per cent ad valorem.
Blacklead.	”			”
Blankets.	”			”
Blind Cord and Tape.	”			”
Blind Webbing.	Free.
Blue.	0	0	1	the lb.
Boiled Sugars, Comfits, Lozenges, Scotch Mixtures, and Sugar Candy.	0	0	2	”
Bolts and Nuts.	Free.
Bonnets.	15	0	0	Per cent ad valorem.
Bookbinders’ Cloth, Leather, Thread, Headbands, Webbing, Endpapers, Tacketing Gut, Marbling Colours, Marble Paper, Blue Paste for ruling ink, Staple Presses, Wire Staples, and Staple Sticks	Free.
Boot Elastic.	Free.
Boots and Shoes—
Men’s, No. 6 and upwards.	0	12	0	per doz pairs.
Youths’, Nos. 1 to 5.	0	10	0	”
Boys’, Nos. 10 to 13.	0	6	0	”
Women’s, No. 3 and upwards.	0	8	0	”
Girls’ Nos. 10 to 2.	0	6	0	”
Girls’, Nos. 7 to 9.	0	5	0	”
Children’s, Nos. 0 to 6, and Slippers.	0	2	0	”
Women’s Lasting and Stuff Boots, without military heels.	0	5	0	”
Goloshes of all kinds.	0	2	6	”
Slippers, without military heels, other than children’s.	0	3	0	”
Boot and Shoe Vamps and Uppers.	15	0	0	per cent ad valorem.
Borax.	Free.
Bottles of all kinds (empty).	”
Brace Elastic and Brace Mountings.	”
Brass, in pigs, bars, or sheets.	”
Brass Manufactures not otherwise enumerated.	15	0	0	per cent ad valorem.
Brass Tubing, and Stamped-work in the rough for Gaseliers and Brackets	Free.
Brooms	15	0	0	per cent ad valorem.
Brush Woodware, and fine Iron, Brass, and Copper Wire for use in Brushmaking	Free.
Brushware not otherwise enumerated	15	0	0	per cent ad valorem.
Buckets, of wood or iron	”			”
Buggy Shafts, Bent Wheel Bims, and other Bent Carriage Timber	Free.
Building Materials not otherwise enumerated	”
Butter	”
Butter Cloth	”
CABIN Furniture and Effects, which have been in use and not imported for sale	Free.
Cabinetware	15	0	0	per cent ad valorem.
Calicoes, white and grey in the piece	Free.
Candied Peel	0	0	3	the lb.
Candles, Tallow	0	0	0½	”
Candles, other than Tallow	0	0	1½	”
Capers	15	0	0	per cent ad valorem.
Caps, Apparel	”			”
Caps, Percussion	0	1	0	the thousand.
Card and Mill Boards	Free.
Cards, Playing	0	0	6	the pack.
Carpet Bags	15	0	0	per cent ad valorem.
Carpets	”			”
Carraway Seeds	”			”
Carriages, Carts, Drays, and Wagons	”			”
Carriage and Cart Wheels	”			”
Carriage Shafts, Spokes, Felloes, and Naves	Free.
Carriage Springs, Mountings, and Trimmings, Bolts and Nuts, Tacks, Tire Bolts, Shackle-Holders, and other Iron Fittings for Carriages	”
Carriage and Coach Builders’ Rubber Cloth and American Cloth	”
Cart Shafts, Spokes, Felloes, and Naves, in the rough	Free.
Catsup	15	0	0	per cent ad valorem.
Cement	0	1	0	the barrel.
Chaff	Free.
Chains, iron	”
Chalk	0	1	0	the cwt.
Charts	Free.
Cheese	”
Cheese Cloth	”
Chicory	0	0	3	the lb.
China Ware	15	0	0	per cent ad valorem.
Chocolate	0	0	3	the lb.
Churns	Free.
Chutney	15	0	0	per cent ad valorem.
Cigars and Cigarettes	0	6	0	the lb.
Clocks	15	0	0	per cent ad valorem.
Clogs	Free.
Cocoa	0	0	3	the lb.
Cocoa Beans	0	0	1	”
Coffee, Raw	0	0	3	”
Coffee, Roasted	0	0	5	”
Coffee, Essence of.	15	0	0	per cent, ad valorem.
Coir and Coir Yarn	Free.
Collars and Cuffs, of paper or other material	15	0	0	per cent ad valorem.
Combs	”			”
Composition Piping	0	3	6	the cwt.
Confectionery not otherwise enumerated	15	0	0	per cent ad valorem.
Copper, in pigs, bars, or sheets	Free.
Copper and Composition Rod, Bolts, Sheathing, and Nails	”
Copper Manufactures not otherwise enumerated.	15	0	0	per cent ad valorem.
Copying Presses	”			”
Cordage	0	5	0	the cwt.
Cordials	0	14	0	the gallon.
Corduroy (Cotton) in the piece	Free.
Corks, Bottling	15	0	0	per cent ad valorem.
Cork Soles	Free.
Corn Flour	0	1	0	the 100 lb.
Corn Sacks	Free.
Corn Sieves and Riddles.	”
Cotton Counterpanes	15	0	0	per cent ad valorem.
Cotton Dress Prints, Navy Blue, or other similar description of cotton piece goods.	Free.
Cotton Manufactures not otherwise enumerated, and all articles made of cotton mixed with any other material	15	0	0	per cent ad valorem.
Cotton Waste	Free.
Crab Winches, Cranes, and Capstans	”
Cream of Tartar	0	0	1	the lb.
Curry Powder and Paste	15	0	0	per cent ad valorem.
Cutlery	”			”
DESKS	”			”
Doors, plain	0	2	0	each.
Doors, glazed with ornamental glass	0	4	0	”
Drainage Pipes and Tiles.	Free.
Drapery not otherwise enumerated.	15	0	0	per cent ad valorem.
Drawings.	”			”
Dressing Cases.	”			”
Drugs and Druggists’ Sundries.	”			”
Drugget.	”			”
Duck in the piece.	Free.
EARTHENWARE	15	0	0	per cent ad valorem.
Engravings and Prints	”			”
Essences, Flavouring	”			”
Essential Oils	Free.
FANCY Goods	15	0	0	per cent ad valorem.
Felt for sheathing	Free.
Filters	”
Firearms: Fowling-pieces, Rifles, and other kinds	15	0	0	per cent ad valorem.
Fire Engines and Hose	Free.
Fireworks	”
Fish, dried, pickled, or salted	0	2	0	the cwt.
Fish, potted and preserved	0	0	1	the lb. or reputed package of that weight, and so in proportion for packages of greater or less reputed weight.
Fish Paste	15	0	0	per cent ad valorem.
Floor Cloth	”			”
Forfar Sheeting, in the piece	Free.
Forges	”
Fruits, Bottled.	0	1	0	the dozen.
Fruits, preserved in Syrup	15	0	0	per cent ad valorem.
Fruits, Dried	0	0	2	the lb.
Furniture	15	0	0	per cent ad valorem.
Furs	”			”
GAS Pipes and Machinery, and all material which may be specially imported for the construction of gasworks	Free.
Gelatine	15	0	0	per cent ad valorem.
Glass, Crown, Sheet, and common Window	0	2	0	the 100ft sup.
Glass, Plate, Polished, Coloured, and other kinds not otherwise enumerated	15	0	0	per cent ad valorem.
Glassware	”			”
Globes and Chimneys for lamps	”			”
Glucose	0	0	0½	the lb.
Glue.	Free.
Glycerine.	”
Goat-skins.	”
Gold Size.	”
Grain and Pulse of every kind not otherwise enumerated.	0	0	9	the 100 lb.
Grain and Pulse of every kind, not otherwise enumerated, when ground or in any way manufactured.	0	1	0	”
Grindery (Heel- and Toe-plates only).	15	0	0	per cent ad valorem.
Grindery, Boot Lining, Lasts, and Shoemakers’ Wooden Pegs	Free.
Groats, Prepared	”
Gutta Percha Manufactures, not being wearing apparel, and not otherwise enumerated	”
HABERDASHERY	15	0	0	per cent ad valorem.
Hair Brushes	”			”
Hams	0	0	2	the lb.
Hardware	15	0	0	per cent ad valorem.
Harness	”			”
Harrows	Free.
Hatchets	”
Hatters’ Silk Plush, Felt Hoods, Shellac, Galloons, Calicoes, and Spale-Boards for hat-boxes	”
Hats	15	0	0	per cent ad valorem.
Hessians	”			”
Hickory, unwrought	Free.
Hickory Spokes	”
Hogskins	”
Holland, Rough Brown, in the piece	”
Holloware	15	0	0	per cent ad valorem.
Hops	0	0	6	the lb.
Horse-shoes	15	0	0	per cent ad valorem.
Hosiery	”			”
INK, Printing	Free.
Ink, Writing.	15	0	0	per cent ad valorem.
Iron Bridges, and all Material which may be specially imported for the construction of Bridges, Wharves, Jetties, or Patent Slips	Free.
Iron, Common or black Sheet	”
Iron, Fencing Wire, Staples, and Standards, Straining Posts and Apparatus	0	1	0	the cwt.
Iron Gates and Gate-Posts	0	4	0
Iron Galvanized, Corrugated Sheets, Ridging, Guttering, Spouting, Washers, Screws, and Nails	0	2	0	”
Iron Galvanized Tiles and Rivets	0	1	0	”
Iron Lamp Posts	Free.
Iron Nails	0	2	0	the cwt.
Iron Plain Galvanized Sheet	Free.
Iron Plates, Rivets, Bolts, Nuts, Screws, and Castings for Ships	”
Iron, Rod, Bolt, Bar, Hoop, and Pig.	”
Iron Tanks	0	5	0	each.
Iron Tanks of and under 200 gallons.	0	2	6	”
Iron Weighbridges for Carts	Free.
Iron Wire	”
Iron Wire Netting	”
Ironmongery	15	0	0	per cent ad valorem.
Isinglass	”			”
JAMS, Jellies, Marmalade, and Preserves.	0	0	1½	the lb. or reputed package of that weight, and so in proportion for packages of greater or less reputed weight.
Japanned and Lacquered Metal Ware	15	0	0	per cent ad valorem.
Jewellery	”			”
LAMPS, Lanterns, and Lamp Wick	”			”
Lead, in pigs, bars, or sheets	Free.
Lead Piping	0	3	6	the cwt.
Lead Manufactures not otherwise enumerated	15	0	0	per cent ad valorem.
Leather, Chamois	”			”
Leather, Morocco, Roan, Japanned and	Free.			the lb.
Enamelled
Leather, Sole	0	0	0½
Leather, other kinds	0	0	1	”
Leather Bags	15	0	0	per cent ad valorem.
Leather cut into shapes	”			”
Leather Cloth Bags.	”			”
Leather Cloth.	”			”
Leather Leggings.	”			”
Leather Manufactures not otherwise enumerated.	”			”
Lignum-vitæ.	Free.
Linen Manufactures not otherwise enumerated, and all articles made of linen mixed with any other materials	15	0	0	per cent ad valorem.
Liqueurs	0	14	0	the gallon.
Liquorice	15	0	0	per cent ad valorem.
Looking-Glasses	”			”
MACCARONI	Free.
Machinery for Agricultural Purposes	”
Machinery for Boring, Brick and Tile Making, Planing, Punching, Sawing, Shearing, Turning, and Quartz Crushing	”
Machinery for Mills and Looms	”
Machinery for Steam Vessels	”
Machinery for Wool and Hay Pressing	”
Machine Saws.	”
Maize.	0	0	9	the 100 lb.
Maizena.	0	1	0	”
Malt.	0	2	0	the bushel.
Mantelpieces.	15	0	0	per cent ad valorem.
Maps.	Free.			per cent ad valorem.
Matches of all kinds.	25	0	0
Mats	15	0	0	”
Matting	”			”
Meats, Potted and Preserved	”			”
Metal Frames for bags and satchels	Free.
Metal Sheaves for blocks	”
Milk, Preserved	15	0	0	per cent ad valorem.
Millinery.	15	0	0	per cent ad valorem.
Moleskin in the piece	Free.
Musical Instruments	15	0	0	per cent ad valorem.
Mustard	0	0	1	the lb.
NAILS not otherwise enumerated	0	3	0	the cwt.
Naphtha	0	0	6	the gallon.
Nuts of all kinds, except Cocoanuts	0	0	2	the lb.
OIL, Candlenut	Free.
Oil, Codliver	”
Oil, Fish, in bulk	”
Oil, Mineral	0	0	6	the gallon.
Oil, Olive, in bulk	Free.
Oil, Palm	”
Oil, Perfumed	15	0	0	per cent ad valorem.
Oil, Rhodium	Free.
Oil, Vegetable, in bulk (except Olive, Palm, and Candlenut)	0	0	6	the gallon.
Oil, Vegetable or other, in bottle	15	0	0	per cent ad valorem.
Oil not otherwise described	0	0	6	the gallon.
Olives	15	0	0	per cent ad valorem.
Opium	1	0	0	the lb.
Organs, Harmoniums, Bells, and Furniture, specially imported for places of public worship	Free.
Oysters, Preserved	15	0	0	per cent ad valorem.
PAINTINGS, framed or unframed	15	0	0	per cent ad valorem.
Paintings, Statuary, and Works of Art presented to or imported by any museum, public library, or other public institution, for use therein or for public exhibition	Free.
Paints and Colours mixed ready for use	0	2	0	the cwt.
Paints, wet or dry, other than paints mixed ready for use	Free.
Paper Bags	0	5	0	the cwt.
Paper Hangings	15	0	0	per cent ad valorem.
Paper, Printing	Free.
Paper, Wrapping, brown	0	2	0	the cwt.
Paper, Wrapping, other kinds	0	2	6	”
Paper, Writing, not otherwise enumerated	15	0	0	per cent ad valorem.
Paper, Writing, of sizes not less than the size known as “demy,” when in original wrappers and with uncut edges, as it leaves the mill	Free.
Papier Maché Ware	15	0	0	per cent ad valorem.
Parasols	”			”
Parian Ware	”			”
Passengers’ Baggage	Free.
Pattens	”
Pearl Barley	0	1	0	the cwt.
Pea Nuts (African,) for manufacture of oil	Free.
Peas, Split	0	1	0	the cwt.
Pepper and Pimento, unground	0	0	1	the lb.
Pepper, Cayenne	15	0	0	per cent ad valorem.
Perambulators	Free.
Perfumery not otherwise enumerated	25	0	0	per cent ad valorem.
Perfumed Spirits and Cologne Water	1	1	0	the gallon.
Phosphorus	Free.
Photographic Goods	”
Pickles	0	0	9	per dozen pints or reputed pints, and in the same proportion for larger or smaller sizes.
Pictures	15	0	0	per cent ad valorem.
Picture Frames	”			”
Pitch.	Free.
Pipes, Tobacco.	15	0	0	per cent ad valorem.
Plaster of Paris	0	1	0	the barrel.
Plate, Gold and Silver	15	0	0	per cent ad valorem.
Plated Ware	”			”
Ploughs	Free.
Porcelain	15	0	0	per cent ad valorem.
Pork, Salted	Free.
Portmanteaus.	15	0	0	per cent ad valorem.
Powder, Sporting.	0	0	6	the lb.
Powder, Blasting.	Free.
Prints and Engravings.	15	0	0	per cent ad valorem.
Printed Books, Papers, and Music	Free.
Printing Machinery, Presses, Type, and Materials	”
Provisions, Preserved, not otherwise enumerated	”
Pumps and other Apparatus for Raising Water	”
RAILWAY Plant, and all Materials which may be specially imported for the construction of Railways and Tramways	Free.
Raspberry Vinegar	15	0	0	per cent ad valorem.
Rice	0	0	0½	the lb.
Rice, Ground	15	0	0	per cent ad valorem.
Rope	0	5	0	the cwt.
Rosin	Free.
Rugs, Woollen, Cotton, Opossum, or other	15	0	0	per cent ad valorem.
SACKS, other than Corn Sacks	”			”
Saddlery.	”			”
Saddlers’ Ironmongery, Hames, and Mounts for Harness; Straining, Surcingle, Brace, Girth, and Roller Webs; Collar Check, and Legging Buckles.	Free.
Saddle Trees.	”			”
Sad Irons.	15	0	0	per cent ad valorem.
Safes, Iron.	”			”
Saffron.	Free.
Sago.	”
Sail Cloth.	”
Saltpetre.	”
Sardines.	0	0	1	the pound or reputed package of that weight, and so in proportion for packages of greater or less reputed weight.
Sauces	0	2	0	the dozen reputed pints, and in the same proportion for larger or smaller sizes.
Sashes, Plain	0	2	0	the pair.
Sashes, Glazed, with Ornamental Glass	0	4	0	”
School Books, Slates, and Apparatus	Free.
Scrim Cloth	15	0	0	per cent ad valorem.
Scythes	Free.
Seal-skins	”
Sewing Machines	”
Sewing Machine Thread and Silk Twist (Shoemakers’ and Saddlers’)	”
Sewing Cottons, Silks, and Threads	”
Ship Chandlery not otherwise described	”
Ships’ Blocks	”
Shirtings, Coloured Cotton, in the piece	”
Shirts, White, Regatta, Crimean, Navy Serge, Twilled, and Fancy	15	0	0	per cent ad valorem.
Shot	0	10	0	the cwt.
Silks, and all Manufactures containing Silk	15	0	0	per cent ad valorem.
Silk for flour-dressing Snuff	Free.
Snuff	0	6	0	the lb.
Soap, Common	0	3	6	the cwt.
Soap, Scented and Fancy.	25	0	0	per cent ad valorem.
Soap Powder	15	0	0	”
Soda Ash	Free.
Soda, Bicarbonate	0	1	0	the cwt.
Soda, Carbonates	0	2	0	”
Soda, Caustic	Free.
Soda Crystals	0	1	0	”
Soda, Sulphate	Free.
Soda-water Machines	”
Solid Wort	0	0	6	the lb.
Spades, Shovels, and Forks	Free.
Spices: Cassia, Cinnamon, Cloves, Ginger, Mace, Nutmegs, Mixed and Ground Spices	0	0	3	”
Spirits or Strong Waters, not being sweetened or mixed with any article so that the degree of strength thereof cannot be ascertained by Sykes’s hydrometer, for every gallon of the strength of proof by such hydrometer, and so in proportion for any greater or less strength than the strength of proof, and for any greater or less quantity than a gallon	0	14	0
Spirits or Strong Waters mixed with any ingredient, and although thereby coming under some other designation, for every gallon of the strength of proof by Sykes’s hydrometer, and so in proportion for any greater or less strength than the strength of proof, and for any greater or less quantity than a gallon	0	14	0
Spirits, other, being sweetened or mixed, so that the degree of strength cannot be ascertained as aforesaid	0	14	0	the gallon.
Spirits, after being rendered not potable by manufacture into perfumery or other articles, in the colony, in accordance with prescribed regulations.	Free.
Spirits of Tar	”
Starch	0	3	0	the cwt.
Stationery	15	0	0	per cent ad valorem.
Staymakers’ Jean, Ticks, Lasting, Satteen, Cotell, Binding, Eyelet Holes, and Corset Fasteners	Free.
Steam-Engines and parts of Steam-Engines	”
Stearine	0	0	1	the lb.
Steel.	Free.
Sugar	0	0	0½	the lb.
Sulphur	0	1	0	the cwt.
Surveyors’ Steel Bands	Free.
Swords	”
Syrups	15	0	0	per cent ad valorem.
TACKS not otherwise enumerated	”			”
Tailor’s Trimmings, viz.: Black and Brown Canvas, Hessians, Brown Linen, Silesias, Verona, Italian Cloth, Union Body-linings, Jeans, Striped and Checked Drills, Pocketings, Buckram, Wadding, Padding; Silk, Worsted, and Cotton Bindings and Braids; Stay Binding, Buckles, and Buttons.	Free.
Tapioca	”
Tar	”
Tarpaulins	”
Tea	0	0	4	the lb.
Timber, Sawn, rough	0	2	0	the 100ft superficial.
Timber, Sawn, dressed	0	4	0	”
Timber, Shingles and Laths	0	2	0	the thousand.
Timber, Palings	0	2	0	the hundred.
Timber, Posts	0	8	0	”
Timber, Rails	0	4	0	”
Tin, in pigs, bars, or sheets	Free.
Tinsmiths’ Fittings and Trade Furniture	”
Tinware	15	0	0	per cent ad valorem.
Tobacco	0	3	6	the lb.
Tobacco for Sheepwash, after being rendered unfit for human consumption, in accordance with prescribed regulations	0	0	3	the lb.
Toilet Preparations not otherwise enumerated	25	0	0	per cent ad valorem.
Tools, Artificers	Free.
Toys.	15	0	0	per cent ad valorem.
Treacle and Molasses.	0	0	0½	the lb.
Treacle and Molasses, when mixed with boneblack in such proportions and under such Regulations as the Commissioner may prescribe in that behalf	Free.
Trousers, Moleskin and Cord	15	0	0	per cent ad valorem.
Trunks	”			”
Tubs of Wood or Iron	”			”
Turnery	”			”
Turpentine	0	0	6	the gallon.
Twine for fishing nets	Free.
Twine, Sailmakers’, Seaming, and Roping	Free.
Twine not otherwise enumerated	15	0	0	per cent ad valorem.
UMBRELLAS.	”			”
Upholsterers’ Webbing, Hair-seating, Curled Hair, and Metal Springs.	Free.
VARNISH.	0	0	6	the gallon.
Vegetables, Dried	Free.			per cent ad valorem.
Vegetables, Preserved	15	0	0
Vermicelli.	Free.
Vinegar.	0	0	6	the gallon.
WALKING Sticks	15	0	0	per cent ad valorem.
Washing Powder	”			”
Watches	”			”
Water Pipes, not otherwise described, and all Material which may be specially imported for the purpose of constructing waterworks	Free.			per cent ad valorem.
Weighing Machines	15	0	0
Whips	”			”
Whiting	0	1	0	the cwt.
Wickerware	Free.
Windlasses	”
Wine, Sparkling	0	6	0	the gallon.
Wine, Australian, containing not more than 35 per cent of proof spirit, verified by Sykes’s hydrometer, the gallon, or for 6 reputed quart bottles, or 12 reputed pint bottles.	0	4	0	”
Wine other than Sparkling and Australian, in wood or bottle, containing less than 40 per cent of proof spirit, verified by Sykes’s hydrometer, the gallon, or for 6 reputed quart bottles, or 12 reputed pint bottles	0	5	0	”
Woodenware not otherwise enumerated	15	0	0	per cent ad valorem.
Woollen Manufactures not otherwise enumerated, and all Articles made of Wool mixed with any other material	”			”
Woolpacks.	0	2	6	the dozen.
Woolpacks of the kind known as “Woolpockets,” and not exceeding the measurement of 18 by 21 by 30 inches	0	1	3	”
ZINC, Plain Sheet	Free.
Zinc Tiles, Ridging, Guttering, Piping, and Roll	0	1	0	the cwt.
Zinc Manufactures not otherwise enumerated	15	0	0	per cent ad valorem.
Articles and Materials (as may from time to time be specified by the Commissioner) which are suited only for and are to be used and applied solely in the fabrication of goods within the colony All decisions of the Commissioner, in reference to articles to be admitted free, to be published from time to time in the Gazette.	Free.
And all other Articles not otherwise described	”

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Customs Duties Consolidation Act 1882