An Act imposing Duties of Customs, with the Tariff of Duties payable under it
|←c. 6||31 Victoria, c. 7
An Act imposing Duties of Customs, with the Tariff of Duties payable under it
- 1. New duties of Customs in Schedules A and B subsitituted for those heretofore in force.
- 2. Free Goods.
- 3. Other articles from B. N. A. Provinces may be declared free.
- 4. And certain articles from U. S. in case of reciprocity.
- 5. How goods claimed to be exempt from duty must be described for entry.
- 6. Regulations by Governor in Council for preventing fraud.
- 7. Prohibited goods.
- 8. Importation of arms, &c.
- 9. what packages shall be free, and what not free.
- 10. Value of packages when only to be deducted from invoice value of goods.
- 11. No deduction allowed for packing, &c.
- 12. Nor for commission.
- 13. No discount for cash, except only in certain cases.
- 14. As to fish, &c., alleged to be the product of Canada, or B. N. A. Provinces, &c.
- 15. Certificate of growth of wine.
- 16. Draw-back on duty-paid goods exported to Newfoundland or P. E. Island.
- 17. No refund of duties, except in certain cases only.
- 18. How this Act shall be construed.
- 19. Inconsistent enactments repealed.
- 20. Commencement of this Act.
- Goods paying twenty-five per centum ad valorem.
- Goods paying ten per centum ad valorem.
- Goods paying ad valorem and specific duties.
- Non enumerated.
- Free Goods.
- Under regulations and restrictions to be prescribed by the Minister of Customs.
|HER Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows :|
|New duties of Customs in Schedules A and B subsitituted for those heretofore in force.||1.||In lieu and instead of all other duties of Customs upon goods imported into Canada, there shall be raised, levied, collected and paid upon the goods, enumerated in Schedules A and B, to this Act, imported into Canada or taken out of warehouse for consumption therein, the several duties of Customs respectively set forth and described in the said Schedules A and B, the duty of Fifteen per centum ad valorem being payable upon all goods not charged with any other duty and not declared free of duty.|
|Free Goods.||2.||The goods enumerated in Schedules C and D to this Act may, subject to the provisions and conditions therein mentioned, be imported into Canada or taken out of Warehouse for consumption therein without payment of any duties of Customs thereon.|
|Other articles from B. N. A. Provinces may be declared free.||3.||Any other articles than those mentioned in Schedule D, being of the growth and produce of the British North American Provinces, may be specially exempted from Customs duty by order of the Governor in Council.|
|And certain articles from U. S. in case of reciprocity.||4.||Any or all of the articles mentioned in Schedule D, may be admitted into Canada from the United States of America, free of duty, upon proclamation by the Governor in Council, whenever satisfactory arrangements shall be entered into with the United States of America, for the importation of similar articles from Canada into that country free of duty.|
|How goods claimed to be exempt from duty must be described for entry.||5.||Goods claimed to be exempt from duty under this Act shall in the entry thereof, be described and set forth in the words by which they are described to be free in Schedule C or D, to this Act,|
|Forfeiture for misdescription, &c.||and goods not answering such description shall be seized and forfeited, or if the Collector, under the circumstances, deems it expedient, he may detain the goods and report the case for the action of the Minister of Customs who may direct their seizure or release as he may deem expedient; and where goods in any case whatever are seized or detained as forfeited for any breach of the Customs Laws, it shall be lawful for the Minister of Customs to order the release of the same, on the payment of such penalty as he may impose, provided the owner of the goods give in writing his assent thereto.|
|Regulations by Governor in Council for preventing fraud.||6.||The importation of goods exempt from duty under this Act and all matters relating thereto, shall be subject to such regulations as the Governor in Council may make for the purpose of preventing fraud or abuse under pretext of such exemption, nor shall such exemption prevent the forfeiture of such goods for any breach of the Customs Laws, or of any regulations lawfully made under them.|
|Prohibited goods.||7.||The Goods enumerated in Schedule E, shall not be imported into this Province under the penalty therein mentioned, and if imported shall be forfeited and forthwith destroyed.|
|Importation of arms, &c.||8.||Fire-arms and munitions of war, shall not be imported except from the United Kingdom of Great Britain and Ireland, unless upon application to, and permission given by, the Minister of Customs.|
|what packages shall be free, and what not free.||9.||Packages of every description in which goods are usually imported, and cases covering casks of Wine or Brandy, in wood, and cases containing bottled Wine or bottled Spirits or other liquors, shall be free,—except only Bottles, Jars, demi-johns, Brandy-Casks, Barrels, or other packages in which Spirituous Liquors, Wines and Malt Liquors are contained.|
|Value of packages when only to be deducted from invoice value of goods.||10.||No deduction from the value of goods contained in any invoice shall be allowed on account of the assumed value of a package or packages, when no charge for such package or packages has been made in such invoice ; and where such charge is made, it shall be the duty of the Customs' Officer to see that the charge is fair and reasonable and represents no more than the original cost thereof.|
|No deduction allowed for packing, &c.||11.||No deduction from the value of goods in any invoice shall be made on account of charges for packing, or for straw, twine, cord, paper, cording, corking, wiring, cutting, or for any expense incurred or said to have been incurred in the preparation and packing of goods for shipment.|
|Nor for commission.||12.||No Commission charged in any invoice, for the purchase of goods or claimed to have been paid for such purchase, shall be allowed in abatement of the value of the goods for duty.|
|No discount for cash, except only in certain cases.||13.||No discount for cash shall in any case be allowed, nor shall goods be allowed to entry at cash values, except where A is satisfactorily shewn to the Collector that such goods can be Purchased only for cash and then it shall form a part of the affidavit of the importer that the value of such goods was paid at the time of purchase.|
|As to fish, &c., alleged to be the product of Canada, or B. N. A. Provinces, &c.||14.||Fish, salted or fresh, or other articles alleged to be the product of Canada, or of Newfoundland or Prince Edward Island, imported from the United States, shall be liable to the duty of Customs imposed on goods of the class to which they respectively belong, unless accompanied by a copy of outward report stating quantity, and describing the packages, duly certified by a Collector of Her Majesty's Customs.|
|Certificate of growth of wine.||15.||The certificate of growth of wine referred to in Schedule A, to this Act, must be from the place of production of such wine and be attested under the hand and seal of some public officer.|
|Draw-back on duty-paid goods exported to Newfoundland or P. E. Island.||16.||Drawback, under regulations to be prescribed by the Governor in Council, shall be allowed on goods of the value at the least of one hundred dollars, on the first entry on which duties of Customs have been paid, when exported direct to Newfoundland, or to Prince Edward's Island.|
|No refund of duties, except in certain cases only.||17.||No refund of duty shall be allowed after the lapse of fourteen days from the time of entry, for any alleged misdescription of goods by the importer; and should any error of the kind be discovered by the importer while unpacking his goods, he shall immediately and without further interference with the goods, report the facts to the Collector in order that the same may be verified.|
|How this Act shall be construed.||18.||The foregoing provisions of this Act shall be construed as one Act with the Act of this session, intituled : An Act respecting the Customs, in so far as consistent with this Act; and all words and expressions used in this Act, shall have the meaning assigned to them in the said Act, and all the provisions of the said Act, or of the regulations made or to be made under it, or continued in force by it, shall apply to the duties imposed by this Act, except in so far as they may be inconsistent with it.|
|Inconsistent enactments repealed.||19.||So much of any Act of the Legislature of the late Province of Canada, or of either of the Provinces of Nova Scotia or New Brunswick, as imposes any duty of Customs, or makes any provision in any matter provided for by this Act, or is inconsistent with this Act, is hereby repealed.|
|Commencement of this Act.||20.||The duties of Customs hereby imposed shall be held to have come into force on the Thirteenth day of December, in the year of Our Lord one thousand eight hundred and sixty-seven, and to have been and to be payable on goods imported or taken out of warehouse for consumption upon or after the said day, in lieu and instead of the duties of customs theretofore imposed or payable ;|
|Export duty on timber repealed.||and the export duty on timber exported from the Province of Ontario or of Quebec, shall be held to have been repealed from the said day.|
Goods paying specific duties.
|Spirits and strong waters, viz :|
|Brandy, Gin, Rum, Whisky, Spirits of Wine, Alcohol, Bitters containing Spirit, Vermouth and other Spirituous Liquors of whatever strength, not otherwise specified, on every gallon, and so in proportion for any greater strength than the strength of Proof by Sykes' Hydrometer, and for every less quantity than a gallon…||0||80|
|Ale, Beer and Porter in casks…||"||0||05|
|Do do do in bottles, (4 Quart or 8 Pint to be held to contain a Gallon)…||"||0||07|
|Coal and Kerosene, distilled, purified and refined…||Per Gallon||0||10|
|Products of Petroleum, coal, shale and lignite, not otherwise specified…||"||0||10|
|Sugar, &c. :—|
|Candy-brown or white, refined sugar or sugar rendered by any process equal in quality thereto and manufactures of refined sugar, including succades and confectionery…||Per 100 lbs||3||00|
|White clayed sugar, or sugar rendered by any process equal in quality to white clayed, not being refined nor equal in quality to refined…||"||2||60|
|Yellow Muscovado and brown clayed sugar, or sugar rendered by any process equal in quality to yellow muscovado or brown clayed, and not equal to white clayed…||"||2||25|
|Brown Muscovado sugar, or sugar rendered by any process equal in quality to brown Muscovado and not equal to yellow muscovado or brown clayed…||"||1||90|
|Any other sugar not equal in quality to brown Muscovado…||"||1||68|
|Cane juice, Syrup of Sugar or of Sugar Cane, Syrup of Molasses or of Sorghum, Melado, concentrated Melado or concentrated Molasses…||"||1||37|
|Molasses, if used for refining purposes, or for the manufacture of sugar…||"||0||73|
|Molasses, if not so used…||"||0||55|
|Coffee, green…||Per lb.||0||03|
|Do roasted or ground…||"||0||04|
|Chicory or other root or vegetable used as Coffee, raw or green…||"||0||03|
|Chicory, kiln-dried, roasted or ground…||"||0||04|
|Common Soap…||Per 100 lbs.||1||00|
|Cigars : Value not over $10 per Mille||Per Mille.||3||00|
|Do over $10 and not over $20…||"||4||00|
|Do over $20 and not over $40…||"||5||00|
|Do over $40…||"||6||00|
|Lard and Tallow…||"||0||01|
|Fish, salted or smoked…||"||0||01|
|Flour of wheat or Rye…||Per Brl.||0||25|
|Flour and Meal of all other kinds…||" "||0||25|
|Indian Corn and Grain of all kinds, except Wheat…||" Bush.||0||10|
|Meats, fresh, salted or smoked…||" lb.||0||01|
|Wines of all kinds, except sparkling wines, including Ginger, Orange, Lemon, Gooseberry, Strawberry, Raspberry, Elder and Currant wines, containing not over 26 degrees of proof spirits by Sykes' Hydrometer, in wood…||Per gallon||0||10|
|Do do containing over 26 degrees and not more than 42 degrees of proof spirits by Sykes' Hydrometer, in wood…||"||0||25|
|Do do containing not more than 42 degrees of proof per doz. spirits by Sykes' Hydrometer, in bottles…||per doz.|
|And an additional duty of 3 cents per gallon for every degree of strength beyond 42 degrees, whether in wood or bottles ; 4 quart or 8 pint to be held to contain a gallon.|
|Wine—Sparkling, of all kinds in bottles, when accompanied by a certificate of growth, in quarts…||Per doz.||3||00|
|Do do do in pints…||"||1||50|
|And when not accompanied by a certificate of growth
|Bottles commonly called quart bottles to be held to contain a quart, and bottles commonly called pint bottles to be held to contain a pint.|
Goods paying twenty-five per centum ad valorem.
- Cassia, ground,
- Cinnamon, "
- Ginger, "
- Pepper, ground,
- Perfumery, not otherwise specified,
- Pimento, ground,
- Playing cards,
- Proprietary Medicines, commonly called Patent Medicines, or any medicine or preparation of which the recipe is kept secret, or the ingredients whereof are kept secret, recommended by advertisement, bill or label for the relief or cure of any disorder or ailment.
- Sole and Upper Leather.
- Tea, black, fifteen per centum ad valorem, and a specific duty of three cents and one half of a cent per lb.
- Tea, green, including Japan, fifteen per centum, ad valorem, and a specific duty of seven cents per lb.
- Tobacco manufactured, except Cigars, five per centum, ad valorem, and a specific duty of fifteen cents per lb.
All goods not enumerated in any of the Schedules to this Act as charged with any other duty, nor declared exempt from duty, shall be charged with a duty of fifteen per centum ad valorem.
Arts and science:—
- Anatomical preparations,
- Botany, specimens of,
- Cabinets of Antiquities,
- " Coins,
- " Gems,
- " Medals,
- Drawings, not in oil,
- Mineralogy, specimens of,
- Natural History, specimens of,
- Sculpture, specimens of,
Works of art, viz:
- Busts—Natural size, not being casts nor produced by any mere mechanical process.
- Casts—As models for use of schools of design.
- Paintings—In oil, by artists of well known merit, or copies of the old masters by such artists.
- Statues—Of bronze, marble or alabaster, natural size.
Drugs, chemicals, dye stuffs, oils and colors not including chemical preparations or chemical compounds, for dyeing or otherwise, not elsewhere specified.
- Acids of every description, except acetic and vinegar,
- Bark, when chiefly used in dyeing,
- Berries, when chiefly used in dyeing,
- Bleaching powders,
- Brimstone in roll or flour.
- Colors and other articles, when imported by room-paper makers and stainers, to be used in their trade only, viz:
- Bichromate of potash,
- Blue Black,
- British gum,
- Chinese Blue,
- Lakes, scarlet and morone, in pulp,
- Paris and permanent Greens,
- Satin and fine washed White,
- Sugar of lead,
- Ultra Marine,
- Umber, raw,
- Cream of tartar in crystals,
- Drugs, when chiefly used in dyeing,
- Essential Oils,
- Medicines for Hospitals,
- Metallic Oxides, dry, ground or unground, washed or unwashed, not calcined,
- Nuts, when chiefly used in dyeing,
- Ochres, dry, ground or unground, washed or unwashed, not calcined,
- Oils, cocoa nut, pine and palm in their natural state,
- Red Lead, dry,
- Roots, Medicinal, in their natural state,
- Sal ammoniac,
- Sal Soda,
- Soda ash,
- Soda caustic,
- Soda, nitrate of
- Soda, silicate of
- Sulphur, in roll or flour,
- Vitril, blue,
- Vegetables, when chiefly used for dyeing,
- White lead, dry,
- Whiting or whitening,
- Woods, when chiefly used in dyeing,
- Zinc, white, dry.
Manufactures and Products of Manufactures :
- Ashes, pot., pearl and soda,
- Bread and biscuit from Great Britain and the B. N. A. Provinces,
- Bolting, cloth,
- Books—Periodicals and Pamphlets, Printed, not being foreign reprints of British copyright works, nor blank account books, nor copy books, nor books to be written or drawn upon, nor reprints of books printed in Canada, nor printed sheet Music.
- Book binders' tools and implements,
- Brim moulds for gold beaters,
- Candle wick, cotton,
- Cement, Marine, unground,
- Cement, Hydraulic do
- Church Bells,
- Clothing-donations of for charitable institutions,
- Communion Plate,
- Cocoa Paste, from Great Britain and the B. N. A. Provinces,
- Coin and Bullion, except United States silver coin,
- Cotton Netting for India Rubber Shoes,
- Cotton Waste,
- Cotton Wool,
- Drain tiles,
- Duck for belting and hose,
- Emery paper and emery cloth,
- Electrotype Blocks, for printing purposes.
- Farming implements and utensils when imported by Agricultural Societies for the encouragement of Agriculture.
- Felt for Hats and Boots.
- Felt hat bodies.
- Fire Brick.
- Fire Engines Steam—when imported by the Municipal Corporations of Cities, Towns and Villages, for the use of such Municipalities.
- Fish hooks, nets and seines, lines and twines,
- Flax Waste,
- Glass paper and Glass cloth.
- Gold Beaters Skin.
- Gold Leaf,
- Hoop skirt manufacture, the following articles for, Crinoline thread for covering Crinoline wire, clasps of tin and brass, slides, spangles and slotted tapes, and flat or round wire uncovered,
- Linen Machine Thread,
- Lithographic Stones,
- Lumber, plank and sawed, of mahogany, rosewood, walnut, cherry and chestnut,
- Machine Silk Twist,
- Machinery when used in the original construction of Mills or Factories, not to include Steam Engines, Boilers, Water Wheels, or Turbines,
- Oil Cake,
- Philosophical instruments and apparatus, including globes, when imported by, and for the use of Colleges and Schools, Scientific or Literary Societies,
- Platers' Leaf,
- Printing Ink,
- Printing Presses, except portable hand printing presses,
- Sand paper and sand Cloth.
- Ships' Binnacle Lamps,
- " Blocks and patent bushes for blocks,
- " Bunting,
- " Cables, iron chain, over three quarters of an inch, shackled or swiveled, or not.
- " Compasses,
- " Dead Eyes,
- " Dead Lights,
- " Deck Plugs,
- " Knees, Iron,
- " Masts or parts of, Iron,
- " Pumps and pump-gear,
- " Riders, Iron,
- " Shackles,
- " Sheaves,
- " Signal Lamps,
- " Steering apparatus,
- " Travelling Trucks,
- " Wedges,
- " Wire-rigging,
- And the following articles when used for ships or vessels only, viz :
- Cables, hemp and grass,
- Sail cloth or canvas from No. 1 to No. 6,
- Varnish, black, and bright.
- Silver Leaf,
- Spikes, composition,
- Straw Plaits, Tuscan and grass, Fancy,
- Stereotype Blocks for printing purposes,
- Twists, silk, for hats, boots and shoes,
- Veneering of wood or ivory,
- Weaving or tram silk, for making elastic webbing,
- " " cotton " "
- Wire cloth of brass and copper,
- Woollen netting for India rubber shoes.
- Brass,—Bar, Rod, Sheet and Scrap,
- Cranks for Steamboats, forged in the rough,
- Do and Mills, do do
- Copper, in Pig, Bars, Rods, Bolts and Sheets, and Sheathing.
- Iron of the descriptions following :—
- Bar, Rod, Hoop, Sheet, Scrap, Galvanized or Pig,
- Bars, puddled,
- Bolts and Spikes, galvanized,
- Boiler Plate,
- Canada Plates and tinned Plates.
- Nail and Spike Rod, round, square and flat,
- Rolled Plate,
- Locomotive Engine Frames, Axles, Cranks, Hoop Iron or Steel for tires of wheels, bent and welded,
- " Crank Axles, Piston Rods, Guide and Slide Bars, Crank
- Pins, Connecting Rods.
- Lead in Sheet or Pig.
- Railroad Bars, wrought iron Chairs, wrought iron Fish Plates, and Car Axles.
- Shafts for Mills and Steamboats, in the rough.
- Spelter, in blocks, sheets or pig.
- Steel, wrought or cast in bars and rods.
- " plates cut to any form, but not moulded.
- Tin, in bar, blocks, pig or granulated.
- Tubes and piping—of brass, copper or iron, drawn.
- Type Metal, in blocks or pigs.
- Wire, of brass, copper or iron, round or flat.
- Yellow Metal, in bolts, bars, and for sheathing.
- Zinc in sheets and blocks and pigs.
- Broom Corn,
- Caoutchouc, unmanufactured,
- Coal and Coke,
- Cork wood,
- Cork wood bark,
- Diamonds, unset,
- Fibre, Mexican,
- Fibre, vegetable, for manufacturing purposes,
- Flax, undressed,
- Fire Clay,
- Fire wood,
- Fish, fresh, not to include Oysters or Lobsters in Tins or Kegs.
- Furs, undressed,
- Grease and Grease Scrap,
- Gutta Percha, unmanufactured,
- Gypsum, not ground nor calcined,
- Hair, Human, Goat, Angola, Thibet, Horse, Hog and Mohair, unmanufactured,
- Hemp, undressed,
- India Rubber, unmanufactured,
- Lemons, Oranges and Citrons or the rind of such when imported in brine for the purpose of being candied,
- Manilla Grass,
- Marble in blocks unwrought, or sawn on two sides only ; and slabs from such blocks, having at least two edges unwrought,
- Moss for Upholstery purposes,
- Ores of metals of all kinds,
- Pipe clay,
- Plaster of Paris not ground nor calcined,
- Precious Stones, unset,
- Ratan for chair makers,
- Sea Grass,
- Seeds for agricultural, horticultural or manufacturing purposes only, and not to include Cereals.
- Skins undressed,
- Stone, unwrought,
- Tails, undressed,
- Tanner's Bark,
- Tampico white and black,
- Tobacco unmanufactured,
- Tow undressed,
- Turpentine, other than spirits of
- Vegetables, culinary,
- Vegetable fibres,
- Whale Oil, in the casks from on Ship-board and in the condition in which it was first landed,
- Willow for basket makers,
- Wood of all kinds, wholly unmanufactured,
Special exemptions from duty:—
- Apparel, wearing of British Subjects dying abroad but domiciled in Canada,
- Articles by and for the use of the Governor General,
- " for the public uses of the Dominion,
- " " use of Foreign Consuls,
- Arms and clothing for Indian Nations,
- Army and Navy, for use of,
- Bagatelle Tables,
- Billiard Tables,
- Do. plain for Officers,
- Musical Instruments for Bands,
- " Canteens, under regulations by Order in Council,
- " Officers' Mess, under regulations by Order in Council,
- China ware,
- Glass ware,
- Malt Liquors,
- Plated ware,
- Silver ware,
- Table Linen,
- Settlers' Effects of every description, in actual use, not being merchandise, brought by persons making oath that they intend becoming permanent settlers within the Dominion.
- Carriages of travellers and carriages laden with merchandise and not to include circus troops, nor hawkers.
- Locomotives and railway passenger, baggage and freight cars, running upon any line of road crossing the frontier, so long as Canadian Locomotives and cars are admitted free under similar circumstances in the United States,
- Menageries, horses, cattle, carriages and harnesses of.
The following goods when the growth and produce of any of the British North American Provinces, may be imported free of duty, viz
- Grain, Flour and Breadstuffs, of all kinds,
- Animals of all kinds,
- Fresh, smoked and salted meats,
- Green and dried fruits,
- Fish of all kinds,
- Products of fish and of all other creatures living in water,
- Timber and lumber of all kinds, round, hewed, sawed, but not otherwise manufactured in whole or in part,
- Fish oil,
- Gypsum, ground or unground.
The following articles shall be prohibited to be imported under a penalty of two hundred dollars together with the forfeiture of the parcel or package of goods in which the same may he found, viz
- Books, Drawings, Paintings and Prints of an immoral or indecent character,
- Coin, base or counterfeit.
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