DUTIES ON LIQUORS

DUTIES ON LIQUORS

DUTIABLE COMMODITIES.
Subsidiary legislation under this Chapter, with subsequent
amendments (if any) incorporated, is set out as follows
Page
Duties on liquors .....................272
Duties on tobacco ... ... ... ... ... ... 275
Duties on hydrocarbon oils ... ... ... ... ... 276
Duty on table waters ... ... ... ... ... ... 276
Duty on proprietary medicines and toilet pre-
parations ... ... ... ... ... ... ... ... 276
Drawback ... 277
Dutiable Commodities Regulations ... ... 271
Dutiable Commodities (Dispensation) Regulations 345

RESOLUTIONS BY THE LEGISLATIVE COUNCIL.
(Cap. 109, section 4).
(Ordinance No. 36 of 1931).
[28th November, 1946.]

DUTIES ON LIQUORS.
Duty shall be payable on liquors at the following rates per gallon
PART 1.
Hong Kong Empire Other
On- origin. origin. origin.

Liqueurs champagne $ $ $
and other sparkling
wines - 36.00 44-00

Brandy - 32.00 40.00
Gin, whisky and other
spirituous liquors 32.00 32.00 40.00
Port, sherry and madeira - 20.00 25.00
Other still wines - i 6.00 20.00
Cider and perry - 2.0 0 2.50





DUTIES ON LIQUORS,-contd.
Hong Kong Empire Other
On- origin. origin. origin.

Concentrated beer in
whatever form, whether ale
basis, or malt and hops
concentrate, or
otherwise 1.15 1.50 1.90
and in addition, for
every degree by which -
the original gravity
exceeds 1045 degrees .. 0.03 0.04 0.05
Other beer, except cider
and perry, not exceed-
ing 1055 degrees
original gravity 1.00 1.50 1.90
and in addition, for
every degree by which
the original gravity
exceeds 1055 degrees .. 0.03 0.04 0.05
Intoxicating liquors in
this Part above the
strength Of 22 degrees
under proof, for every
degree above such
strength, in addition
to the duties specified
above ..0.400.40 0.50
PART II.
On- Hong Kong Empire Other
origin. origin. origin.

Chinese type liquor 4.00 4.00 5.90
and in addition, for
every one per cent by
which the alcoholic
stren gth by weight
exceeds 25pet cent ... o.16 o.16 0.20





DUTIES ON LIQUORS,-contd.
On- Hong Kong Empire Other
origin. origin. origin.

Sake ......... 4.00 4.00 5.00
and in addition, for
every one per cent by
which the alcoholic
strength by weight
exceeds 25 per cent o.16 o.16 0.20

PART III.

On- Hong Kong Empire Other
origin. origin. origin.

Liquors other than
intoxicating liquors,
but excluding spirits of
wine or arrack 4.00 1 4.00 5.00
and in addition, for
every one per cent by
which the alcoholic
strength by weight
exceeds 25 per cent o. 16 o.16 0.20
Spirits of wine or arrack. 4.00 4.00 5.00
and in addition, for
every one per cent by
wh ich the alcoholic
strength by weight
exceeds 25 per cent o.16 o.16 0.20

Provided that the Director may assess the duty.. on intoxicating
liquors, not specified in Part I or II, at the rate prescribed for liquor
which in his opinion most nearly approximates to the liquor on which
duty is t o be assessed : Provided also that the Director may in his
discretion assess the duty on any quantity of liquor of less than two
gallons, imported at any time in one consignment at $30 per gallon.
Regulations Fraser, vol. 3, p. 1347. G.N.A. 628/46.

Regulations Fraser, vol. 3, p. 1347. G.N.A. 628/46.

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