This Act is a consolidation of the enactments mentioned in the First Schedule hereto, and with respect to those enactments the following provisions shall apply:—

Savings.

(a.)

All Orders in Council, orders, regulations, warrants, certificates, declarations, instruments, and generally all acts of authority which originated under any of the said enactments or any enactment thereby repealed, and are subsisting or in force on the coming into operation of this Act, shall enure for the purposes of this Act as fully and effectually as if they had originated under the corresponding provisions of this Act, and accordingly shall, where necessary, be deemed to have so originated.

(b.)

All matters and proceedings commenced under any such enactment, and pending or in progress on the coming into operation of this Act, may be continued, completed, and enforced under this Act.

2 Interpretation.

1907, No. 15, secs. 2, 10.

In this Act the term “Tariff” means the Second Schedule hereto setting forth duties of Customs and exemptions from duties of Customs, together with the notes to such Schedule; and all references to Part A, Part B, or other similar references are references to the corresponding Part of the Tariff.

3 Customs Duties and exemptions.

1907, No. 15. sec. 3

There shall be levied, collected, and paid to the use of His Majesty on all goods imported into New Zealand or entered for home consumption after the coming into operation of this Act the several duties of Customs mentioned in Parts A and B of the Tariff.

4 Exemptions from duties of goods in Part B.

Ibid, sec. 4

The goods mentioned in Part B shall, except as otherwise provided for in that Part or in Part E, be exempt from duties of Customs if imported into New Zealand or entered for home consumption after the coming into operation of this Act.

5 Special duties on goods in Parts C, D, and E if not the produce or manufacture of some part of British dominions.

Ibid, sec. 5

There shall be levied, collected, and paid to the use of His Majesty on all goods specified in Parts C, D, and E of the Tariff, and not being the produce or manufacture of some part of the British dominions, imported into New Zealand or entered for home consumption, in addition to the duties (if any) authorised under Parts A and B of the Tariff, the duties of Customs following, that is to say:—

(a.)

On the articles specified in Part C, an amount equal to the amount payable on these articles under Part A:

(b.)

On the articles specified in Part D, Subdivisions I and II, an amount equal to one-half of the amount payable on these articles under Part A:

(c.)

On the articles specified in Part D, Subdivision III, an amount equal to twenty per centum of the amount payable on these articles under Part A:

(d.)

On the articles specified in Part E, Subdivisions I and II. duties of Customs equal to twenty per centum of the value for duty as defined by “The Customs Law Act, 1908”:

(e.)

On the articles specified in Part E, Subdivision III, duties of Customs equal to ten per centum of the value for duty as defined by “The Customs Law Act, 1908”:

(f.)

On the articles specified in Part E, Subdivision IV, duties of Customs specified in the said subdivision of the said Part.

6 Certificate to be produced to Collector that goods are the produce or manufacture of some part of British dominions.

Ibid, sec. 6

(1.)

With regard to all articles mentioned in Part C, D, or E, the full duty shall be levied, collected, and paid as if they were not the produce or manufacture of any part of the British dominions, unless there is produced to the Collector an invoice of the goods having written or printed thereon a certificate signed by the sender or consignor, in such form as may be prescribed by the Minister of Customs (hereinafter referred to as “the Minister”), stating that the articles are bona fide the produce or manufacture of some part of the British dominions named in the certificate. No such invoice shall relate to any goods other than those to which the certificate refers.

(2.)

On the importation of any articles mentioned in Part C, D, or E, the importer or his agent, in addition to the particulars required to be given on the entry of dutiable goods, shall state, to the best of his knowledge, information, and belief, the country of which such articles are the produce or manufacture, and shall satisfy the Collector, by declaration or otherwise, of the truth of such statement.

Forfeiture of goods on false invoice, &c.

(3.)

If the Collector has reason to believe that any such articles are not the produce or manufacture of the country mentioned in such invoice, certificate, or statement, he may detain them for examination; and if after due inquiry he is satisfied that such invoice. certificate, or statement is false, the articles shall be forfeited and dealt with as directed by “The Customs Law Act, 1908,” in the case of forfeited goods.

(4.)

Every importer, or agent of an importer, who produces any such invoice or certificate, or makes any such statement, knowing the same to be false in any particular is liable to a fine not exceeding one hundred pounds, or, at the option of the Minister, to a penalty of treble the value of the goods specified in such invoice.

Onus of proof on importer.

(5.)

In any proceedings under this Act the onus of proof that any goods are the produce or manufacture of some part of the British dominions shall be on the importer.

(6.)

In the case of parcels sent by post or through a forwarding agency the Collector may dispense with the certificate required by this section, if evidence satisfactory to him is produced that the goods are the produce or manufacture of the British dominions.

Regulations.

(7.)

The Governor may from time to time, by Order in Council gazetted, make regulations for carrying into effect the provisions of this section, and may impose fines for the breach of any such regulations not exceeding one hundred pounds, and in particular may prescribe the classes of goods which shall be deemed, for the purposes of this Act, to be the produce or manufacture of the British dominions or of any specified country.

7 Minister to decide disputes as to interpretation of Tariff.

1907, No. 15, sec. 23

Where any dispute arises as to the true meaning and application of any terms used in the Tariff and therein printed in italics, the Minister may determine such dispute in such manner as appears to him just, and his decision thereon shall be final.

8 Act not to affect duties as fixed in pursuance of treaty with South African colonies.

Ibid, sec. 7

(1.)

Nothing in this Act shall be so construed or shall so operate as to conflict with the schedule of Customs duties and exemptions contained in the Order in Council made by the Governor on the seventh day of January, one thousand nine hundred and seven, for the purpose of carrying into effect a certain treaty therein referred to, made between the Government of New Zealand and the Governments of certain colonies in South Africa, and ratified by “The New Zealand and South African Customs Treaty Ratification Act, 1907”:

Provided that, notwithstanding anything in the said schedule, no higher duty shall be levied on any goods the produce or manufacture of the said colonies than that which would be levied under this Act on the same goods if they were the produce or manufacture of some other part of the British dominions.

Termination of treaty. 1907, No. 2, secs. 2, 4

(2.)

On the termination of the said treaty by the Governor by Order in Council gazetted the duties and exemptions then in force under the general law relating to the Customs shall apply in lieu of those provided for by the said treaty.

9 Reciprocal trade with British dominions.

1903, No. 78, sec. 12

Where any country being part of the British dominions reduces or abolishes, or proposes to reduce or abolish, the duty on any product or manufacture of New Zealand, the Governor may enter into an agreement with that country to reduce or abolish the duty on any article or articles the produce or manufacture of such country to an extent that the estimated revenue so remitted shall equal as nearly as possible the estimated revenue remitted by that country:

Provided that no such agreement shall have effect until ratified by Parliament.

10 Reciprocal trade with foreign countries.

1903, No. 78, sec. 13

Where any country not being part of the British dominions reduces or abolishes, or proposes to reduce or abolish, the duty on any product or manufacture of New Zealand, the Governor may, subject to or by virtue of a treaty with His Majesty, negotiate with such country for an agreement with that country to reduce or abolish the duty on any article or articles the produce or manufacture of such country to an extent that the estimated revenue so remitted shall equal as nearly as possible the estimated revenue remitted by that country:

Provided that such agreement shall not have effect or be operative until ratified by an Act of the Parliament of New Zealand.

11 Special provisions as to Cook Islands.

1907, No. l5, sec. 14

Whereas by Order in Council made under section fourteen of “The Tariff Act, 1907,” that Act took effect in the Islands referred to in “The Cook and other Islands Government Act, 1901,” on the first day of January, one thousand nine hundred and eight: Be it therefore enacted as follows:—

(a.)

This Act shall be in force in the said Islands.

(b.)

There shall 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 proper or elsewhere, a duty of one halfpenny for every pound:

On cotton piece-goods (except calico), linen piece-goods, and piece-goods of mixed cotton and linen, whether imported from New Zealand proper or elsewhere, a duty of ten per cent. ad valorem:

Provided that it shall be lawful for the Governor by Order in Council at any time to reduce or remit the duties so imposed upon the said goods or upon any class of the same, and so long as such Order in Council remains in force the said duties shall be reduced or remitted accordingly.

(c.)

Ail Orders in Council made under the authority of “The Cook and other Islands Government Act, 1901,” and affecting the Customs duties and exemptions in the said Islands, shall, in so far as the same are in force on the coming into operation of this Act, remain in full force and effect until revoked or altered by a subsequent Order in Council.

(d.)

Nothing in this Act shall affect the provisions of sections fourteen and fifteen of “The Cook Islands Government Act, 1908.”

12 Act to be incorporated with Customs Law Act.

Ibid, sec. 31

This Act shall be deemed to be incorporated with “The Customs Law Act, 1908”; but that Act shall, in so far as it conflicts with this Act, be construed subject to this Act.

SCHEDULES

FIRST SCHEDULE Enactments consolidated

1903, No. 78.—“The Preferential and Reciprocal Trade Act, 1903.”

1906, No. 63.—“The New Zealand and South African Customs Duties Reciprocity Act, 1906.”

1907 No. 2.—“The New Zealand and South African Customs Treaty Ratification Act, 1907.”

1907, No. 15.—“The Tariff Act, 1907 Except sections 8, 17 to 22, and 24 to 30.”

SECOND SCHEDULE The Customs Tariff

Section 2

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

The word “iron” includes steel, or steel and iron combined.

Neither steam-engines, nor parts of steam-engines, nor boilers (land or marine), nor feedwater heaters, fuel-economizers, steam superheaters, or mechanical stokers are included in the expression “machines” or “machinery” as used in the Tariff.

Part A DUTIES

1907, No. Schedule

Names of Articles.	Rates of Duty.
Class I.—Foods and Articles for Human Consumption.
Goods subject to fixed rates:—	£	s.	d.
Bacon, and hams	0	0	2	the lb.
Biscuits, ships’, plain and unsweetened; also dog-biscuits	0	3	0	the cwt.
Biscuits, other kinds	0	0	2	the lb.
Candied peel, and drained peel	0	0	3	the 1b.
Confectionery not otherwise enumerated; including medicated lozenges, medicated confectionery, boiled sugars, liquorice not otherwise enumerated, sugared or crystallized fruits	0	0	2	The lb., including internal containing packages (other than plain bottles and plain trade packages).
Chocolate confectionery and confectionery containing chocolate:—
(1) In plain trade packages	0	0	3	the lb.
(2) In fancy packages, or in small packages for retail sale	20	0	0	percent. ad valorem.
Fish, dried, pickled, or salted, not otherwise enumerated	0	10	0	the cwt.
Fish, potted, and preserved	0	0	2	the lb., including any liquor, oil, or sauce.
(Note.—The term “fish” is used in the Tariff in its widest sense, and includes shell-fish, crustaceans, and other foods obtained from the fisheries.)
Fruits, dried, not otherwise enumerated	0	0	2	the lb.
Fruits, fresh—viz., apples, pears, plums, cherries, peaches, nectarines, medlars, apricots, quinces, tomatoes, and grapes	0	0	1	the lb.
(No duty exceeding d. the lb, to be levied on apples and pears on and from the 14th July to and including 31st December.)
Fruits, fresh—viz., currants, raspberries, gooseberries, blackberries, strawberries, and lemons	0	0		the lb.
Fruit-pulp, partially preserved fruit, fruit preserved by sulphurous acid, unsweetened and not otherwise enumerated	0	0		the lb.
Glucose, and caramel	0	0	l	the lb.
Honey	0	0	2	the lb.
Jams, jellies, marmalade, and preserves	0	0	2	the lb., or package of that reputed weight, whichever rate is higher, and so in proportion for packages of greater or less reputed weight.
Jellies concentrated	0	0	4	the lb.
Pearl barley	0	1	0	the cwt.
Peas, split	0	2	0	the cwt.
Pickles	0	3	0	the gallon.
Sauces, catsup, and chutney	0	4	0	the cwt.
Soy, in vessels of 10 gallons capacity or under	0	4	0	the cwt.
Spices, ground, not otherwise enumerated, including pepper, pimento, and olive-stones, ground	0	0	2	the lb.
Vinegar, not exceeding 6.5 per cent, of acidity, calculated as acetic acid	0	0	6	the gallon.
Walnuts, shelled or unshelled	0	0	2	the lb.
Goods subject to 20 per cent, ad valorem:—
Capers, caraway-seeds, caviare, cayenne pepper, curry-powder, and -paste, fish-paste, olives	20	0	0	percent. ad valorem.
Lard, and refined animal fats, not otherwise enumerated	20	0	0	percent. ad valorem.
Meats, potted or preserved	20	0	0	percent. ad valorem.
Provisions, not otherwise enumerated	20	0	0	percent. ad valorem.
Vegetables, fresh, dried or preserved	20	0	0	percent. ad valorem.
Goods subject to 25 per cent, ad valorem:—
Fruits, preserved in juice, or syrup	25	0	0	percent. ad valorem.
(Fruits, preserved in juice, or syrup, fortified with alcohol to any extent exceeding 33 per cent, of proof spirit, shall be charged 16s. per proof gallon on such juice or syrup, in addition to 25 per cent, ad valorem on the total value of the goods.)
Milk or cream, preserved, evaporated, or dried	25	0	0	percent. ad valorem.
Class II,—Tobacco.
Subject to fixed rates:—
Cigarettes, not exceeding in weight 2£ lb, per 1,000	0	17	6	the 1,000.
Cigarettes, not otherwise enumerated	0	7	0	the lb.
Cigars, including the weight of every band, wrapper, or attachment, to any cigar	0	7	0	the lb.
Snuff	0	7	0	the lb.
Tobacco, including the weight of every label, tag, or other attachment	0	3	6	the lb.
Tobacco, unmanufactured, entered to be manufactured in New Zealand in any licensed tobacco-manufactory, for manufacturing purposes only, into tobacco, cigars, cigarettes, or snuff	0	2	0	the lb.
Class III.—Alcoholic Beverages and Material for making the Same.
Subject to fixed rates:—
Ale, beer of all sorts, porter, cider, and perry, when containing more than 2 per cent, of proof spirit; the gallon, or for six reputed quart bottles or the equivalent in bottles of a larger or smaller reputed quantity	0	2	0	the gallon.
Cordials, bitters, and liqueurs, when exceeding the strength of 33 per cent, of proof spirit, but not exceeding the strength of proof	0	16	0	the liquid gallon.
Cordials, bitters, and liqueurs, when exceeding the strength of proof	0	16	0	the proof gallon.
Hops	0	0	6	the lb.
Maize, flaked	0	1	0	the bushel.
Malt, whole or ground	0	2	0	the bushel.
Rice malt	0	0	1	the lb.
Solid wort	0	0	6	the lb.
Spirits, and spirituous mixtures, the strength of which can be ascertained by Sykes’s hydrometer or other instrument	0	16	0	the proof gallon.
(No allowance beyond 16· 5 under proof shall be made for spirits or spirituous mixtures of a less strength than 16· 5 under proof.)
Spirits, and spirituous mixtures, sweetened, not otherwise enumerated, when not exceeding the strength of proof	0	16	0	the liquid gallon.
Spirits, and spirituous mixtures, sweetened, not otherwise enumerated, when exceeding the strength of proof	0	16	0	the proof gallon.
Spirits, and spirituous mixtures, in bottles or jars in cases, shall be charged as follows—viz.: Two gallons and under as two gallons, over two gallons and not exceeding three as three gallons, over three gallons and not exceeding four as four gallons, and so on for any greater quantity contained in any case
Spirits, and spirituous mixtures, containing more than 33 per cent, of proof spirit, in combination with other ingredients, and although thereby coming under any other designation excepting medicinal preparations otherwise enumerated	0	16	0	the proof gallon.
Wine.—The term “wine” as applied to the Tariff includes medicated wine, or wine mixed with food; also such spirituous beverages, and fluid foods, containing less than 33 per cent, of proof spirit, as may be so decided by the Minister.
Wine, Australian, containing not more than 40 per cent, of proof spirit; the gallon, or for six reputed quart bottles, or the equivalent in bottles of a larger or smaller reputed quantity	0	5	0	the liquid gallon.
Wine, other than sparkling, and Australian, containing not more than 40 per cent, of proof spirit; the gallon, or for six reputed quart bottles, or the equivalent in bottles of a larger or smaller reputed quantity	0	6	0	the gallon.
Wine, sparkling, containing not more than 40 per cent, of proof spirit; the gallon, or for six reputed quart bottles, or the equivalent in bottles of a larger or smaller reputed quantity	0	9	0	the gallon.
Wine of any kind containing more than 40 per cent, of proof spirit	0	16	0	the liquid gallon
Class IV.—Non-alcoholic Beverages and Materials for making the Same
Goods subject to fixed rates:—
Chicory	0	0	3	the lb.
Cocoa, and chocolate, including cocoa-beans roasted and crushed; also cocoa or chocolate mixed with milk or any other food substance whatsoever	0	0	3	the lb.
Coffee, roasted	0	0	3	the lb.
Tea, not otherwise enumerated	0	0	2	the lb.
Goods subject to 20 per cent, ad valorem:—
Aerated, and mineral waters; effervescing beverages; and beverages not otherwise enumerated	20	0	0	per cent. ad valorem.
Coffee, essence of, and essence of coffee with milk or any other food substance	20	0	0	per cent. ad valorem.
Fruit juices or imitation fruit juices, unsweetened, in containers of less than ten gallons capacity	20	0	0	per cent. ad valorem.
Fruit juices or imitation fruit juices, sweetened; syrups; raspberry vinegar, sweetened	20	0	0	per cent. ad valorem.
Class V.—Drugs, Medicines, Chemicals, and Druggists’ Sundries.
Goods subject to fixed rates:—
Acid, acetic, containing not more than 30 per cent, of acidity	0	0		the lb.
Acid, acetic, containing more than 30 per cent, of acidity, for every 10 per cent, of acidity or fraction thereof	0	0		the lb.
Essences flavouring, containing more than 33 per cent, of proof spirit	0	16	0	the liquid gallon.
Medicinal preparations (excepting medicated wines or wines mixed with food), containing more than 50 per cent, of proof spirit	0	1	0	the lb.
Opium	2	0	0	the lb.
Saccharin not otherwise enumerated, including substances of a like nature or use	0	1	6	the ounce.
Soda-crystals	0	2	0	the cwt.
Goods subject to 20 per cent, ad valorem:—
Baking powder; yeast preparations, and other ferment; also yeast foods	20	0	0	per cent, ad valorem
Chemicals, and chemical preparations, not otherwise enumerated, including photographic chemicals not otherwise enumerated; also anti-incrustation, boiler, and other compounds	20	0	0	per cent, ad valorem.
Essences, flavouring, not otherwise enumerated	20	0	0	per cent, ad valorem.
Eucalvptus oil in bulk or bottle	20	0	0	per cent, ad valorem.
Glvcerine, refined	20	0	0	per cent, ad valorem.
Medicinal preparations, drugs, and druggists sundries, and apothecaries’ wares, not otherwise enumerated; also aerated water makers’, and cordial manufacturers’, and brewers’ drugs, chemicals, and other sundries, not otherwise enumerated	20	0	0	per cent, ad valorem.
Medicinal preparations (excepting medicated wines or wines mixed with food) containing 50 per cent, of proof spirit or less	20	0	0	per cent, ad valorem.
Saccharin, in the form of tablets, pilules, granules, or cachets, each containing not more than grain of saccharin in combination with at least 10 per cent, of alkali	20	0	0	per cent, ad valorem.
Class VI.—Clothing and Textile Goods.
Goods subject to fixed rates of duty:—
Cotton, raw	0	0	4	the lb.
Goods subject to 20 per cent, ad valorem:—
All articles not otherwise enumerated, made of textile, felt, or other piece-goods, or of any combination of the same, wholly or partly made up or manufactured, and not being apparel or clothing either wholly or partly made up	20	0	0	per cent. ad valorem.
Drapery not otherwise enumerated	20	0	0	per cent, ad valorem.
Flags	20	0	0	per cent, ad valorem.
Haberdashery not otherwise enumerated	20	0	0	per cent, ad valorem.
Lace, and laces, not otherwise enumerated	20	0	0	per cent, ad valorem.
Ribbons, and crape, all kinds	20	0	0	per cent, ad valorem.
Rugs, woollen, cotton, opossum, or other	20	0	0	per cent, ad valorem.
Textile piece-goods not otherwise enumerated, including silks, satins, velvets, plushes, not otherwise enumerated, composed of pure silk, or of silk mixed with any other material, in the piece, and including also imitation silks, composed of any material or substance whatsoever	20	0	0	per cent, ad valorem.
Umbrellas, parasols, and sunshades	20	0	0	per cent, ad valorem.
Yarns not otherwise enumerated	20	0	0	per cent, ad valorem.
Goods subject to 25 per cent, ad valorem
Apparel, and ready-made clothing, not otherwise enumerated	25	0	0	per cent, ad valorem.
Feathers, ornamental (including ostrich); artificial flowers, leaves, and sprays	25	0	0	per cent, ad valorem.
Furs, and fur trimmings	25	0	0	per cent, ad valorem.
Hats of all kinds (including straw hats), also caps	25	0	0	per cent, ad valorem.
Hosiery not otherwise enumerated	25	0	0	per cent, ad valorem.
Millinery of all kinds, including trimmed hats, caps, and bonnets	25	0	0	per cent, ad valorem.
Goods subject to 40 per cent, ad valorem:—
Apparel made to the order, or measurement, of residents in New Zealand, and intended for the individual use of such residents, whether imported by the residents themselves or otherwise	40	0	0	per cent, ad valorem.
Apparel—viz., Volunteer clothing made to measurements sent from New Zealand	40	0	0	per cent, ad valorem.
Class VII.—Leather and Manufactures of Leather.
Goods subject to mixed rates:—
Boots, shoes, clogs, and pattens, not otherwise enumerated, viz.—
Men’s, above size No. 5	0	1	6	the pair, and 15 per cent, ad valorem.
Youths’, above size No. 1	0	1	0	the pair, and 15 per cent, ad valorem.
Boys’, Nos. 7 to 1, both inclusive	0	0	6	the pair, and 15 per cent, ad valorem.
Women’s, above size No. 1	0	1	0	the pair, and 15 per cent, ad valorem.
Girls’, Nos. 7 to 1, both inclusive	0	0	6	the pair, and 15 per cent, ad valorem.
Other kinds	0	1	0	the pair, and 15 per cent, ad valorem.
Slippers (not including lawn tennis, and gymnasium shoes soled with indiarubber or felt)	0	0	6	the pair, and 15 per cent, ad valorem.
Slippers of felt, with carpet, twine, or felt soles	22	10	0	percent, ad valorem.
Shoes or goloshes known as Plimsolls with moulded indiarubber soles	22	10	0	percent, ad valorem.
Champion, gymnasium, yachting, and lawn tennis boots, and shoes, with moulded indiarubber soles	22	10	0	percent, ad valorem.
Guloshes or overshoes of all kinds, of rubber	22	10	0	percent, ad valorem.
Shoettes, and sandals, not otherwise enumerated	22	10	0	percent, ad valorem.
Leather—
Leather belting, belt leather, harness, welting, bridle, strap, legging, bag and kip other than East India	0	0	4	the lb.
All hide leathers dressed, not otherwise enumerated	0	0	3	the lb.
(Note.—Any leathers not otherwise enumerated (1) either dressed in sides, or pieces of whatever size, or (2) if in whole skins over 16 ft., are to be classed as hide leather.)
Calf skins, being whole skins, however dressed, and 16 ft. spread and under	0	0	1	the lb.
Sheepskins, and lambskins, however dressed, not otherwise enumerated	0	0	3	the lb.
East India kip, dressed	0	0	1	the lb.
Sole, pump, and skirt leather	0	0	2	the lb.
Leather dressed, not otherwise enumerated, including kangaroo, and wallaby	0	0	1	the lb.
Leather board or compo.	0	0	4	the lb.
Goods subject to 20 per cent, ad valorem:—
Leather bags, and leather cloth bags, not otherwise enumerated	20	0	0	per cent. ad valorem.
Leather, chamois	20	0	0	per cent. ad valorem.
Leather manufactures, not otherwise enumerated	20	0	0	per cent. ad valorem.
Saddlery, and harness; whips, and whip thongs	20	0	0	per cent. ad valorem.
Goods subject to per cent., ad valorem:—
Heel plates, and toe stiffeners, and toe plates	22	10	0	per cent. ad valorem.
Laces, vamps, and uppers; also clog or patten soles	22	10	0	per cent. ad valorem.
Leather cut into shapes	22	10	0	per cent. ad valorem.
Leather leggings	22	10	0	per cent. ad valorem.
Goods subject to 25 per cent, ad valorem:—
Portmanteaux; trunks; travelling bags, and brief bags, of leather or leather cloth, 10 in. in length and upwards; and carpet bags	25	0	0	per cent. ad valorem.
Class VIII.—Furniture and Household Furnishing.
Goods subject to 20 per cent, ad valorem:—
Basketware, and wickerware, not otherwise enumerated, not being furniture	20	0	0	per cent, ad valorem.
Carpets; druggets; floorcloth; mats: matting; plain, and fancy stair oil baize; wood, and fancy oil baize; and oil, and other dado cloths	20	0	0	per cent, ad valorem.
Furniture, knife, and plate powder, and polish; also floor and linoleum polishes, not being varnishes	20	0	0	per cent, ad valorem.
Goods subject to 25 per cent, ad valorem:—
Furniture, and cabinetware, not otherwise enumerated, and other than iron, or other metal	25	0	0	per cent, ad valorem.
Mantelpieces, other than stone	25	0	0	per cent, ad valorem.
Upholstery, not otherwise enumerated	25	0	0	per cent, ad valorem.
Class IX.—China, Glass, and Earthen Goods.
Goods subject to 20 per cent, ad valorem:—
Bricks, known as firebricks	20	0	0	per cent, ad valorem.
China, porcelain, and parian ware	20	0	0	per cent, ad valorem.
Drainage pipes, and drainage tiles	20	0	0	per cent, ad valorem.
Earthenware, stoneware, and brown ware	20	0	0	per cent, ad valorem.
Filters	20	0	0	per cent, ad valorem.
Fireclay, ground; and fireclay goods	20	0	0	per cent, ad valorem.
Flooring, wall, hearth, and garden tiles	20	0	0	per cent, ad valorem.
Glassware; globes, and chimneys, for lamps	20	0	0	per cent, ad valorem.
Lamps, lanterns, and lampwick, not otherwise enumerated	20	0	0	per cent, ad valorem.
Goods subject to 25 per cent, ad valorem:—
Plate glass bevelled or silvered; mirrors, and looking glasses, framed or unframed	25	0	0	per cent, ad valorem.
Class X.—Fancy Goods, Musical Instruments, etc.
Goods subject to fixed rates:—
Cards, playing	0	0	6	the pack.
Perfumed spirits, and Cologne water	1	10	0	the liquid gallon.
Goods subject to 20 per cent, ad valorem:—
Clocks, time registers, and time detectors	20	0	0	per cent, ad valorem.
Fancy goods, and toys; also sporting, gaming, and athletic requisites, not otherwise enumerated, including billiard tables, and billiard requisites; hair, and toilet combs	20	0	0	per cent, ad valorem.
Fishing tackle, including artificially baited hooks, other than flies	20	0	0	per cent, ad valorem.
Jewellery; plate, gold, or silver; plated-ware; greenstone, cut or polished	20	0	0	per cent, ad valorem.
Lay figures, busts, and dress stands	20	0	0	per cent, ad valorem.
Magic lanterns, bioscopes, cinematographs, kinetoscopes, phonographs, gramophones, graphophones, and the like instruments, including accessories peculiar thereto not otherwise enumerated; also limelight, and the like apparatus, including accessories peculiar thereto, except magic-lantern slides	20	0	0	per cent, ad valorem.
Mouldings, and panels, in the piece, of either wood, plaster pulp, metal, or other material, for picture frames, cornices, walls, or ceilings	20	0	0	per cent, ad valorem.
Musical instruments	20	0	0	per cent, ad valorem.
Photographic goods not otherwise enumerated	20	0	0	per cent, ad valorem.
Pictures, paintings, drawings, engravings, and photographs, framed or unframed; picture or photograph frames or mounts	20	0	0	per cent, ad valorem.
(Note.—Any painting, drawing, or photograph, in any medium, having a value for duty exceeding £5 shall be assessed for duty at £5, plus the value of the frame and mounting, if any, and plus the value of the canvas or other material upon which such painting, drawing, or photograph is made.)
Statues, statuettes, casts, and bronzes	20	0	0	per cent, ad valorem.
Tobacco pipes and cases, cigar and cigarette holders and cases, cigarette papers and cases	20	0	0	per cent, ad valorem.
Watches	20	0	0	per cent, ad valorem.
Walking sticks	20	0	0	per cent, ad valorem.
Goods subject to 25 per cent, ad valorem:—
Artificial flies	25	0	0	per cent, ad valorem.
Oil, perfumed; also toilet preparations, and perfumery, not otherwise enumerated	25	0	0	per cent, ad valorem.
Class XI,—Paper Manufactures and Stationery.
Goods subject to fixed rates:—
Handbills, circulars, programmes, playbills, printed posters, trade catalogues, price-lists, and fashion-plates; printed advertising matter not otherwise enumerated; also paper bags, and wrapping-paper, or wrappers, of all kinds, printed or lithographed; printed or lithographed envelopes or labels	0	0	3	the lb.
(Note.—This shall not apply to trade catalogues or price-lists of the goods of firms or persons having no established business in New Zealand.)
Ink, writing	0	2	0	the gallon.
Paper bags, coarse (including sugar bags)	0	7	6	the cwt.
Paper wrapping all kinds, not printed, including blue candle, glazed cap, glazed casings, small hand, lumber hand, tissue, brown, cartridge, and sugar papers	0	5	0	the cwt.
Goods subject to 20 per cent, ad valorem:—
Cardboard, pasteboard, strawboard, wood-pulp board, corrugated board, and cloth-lined board, not otherwise enumerated	20	0	0	percent, ad valorem.
Cloth-lined, enamelled, gelatine, and metallic papers, not otherwise enumerated; also “ivorite” not otherwise enumerated	20	0	0	percent, ad valorem.
Stationery, and writing paper, not otherwise enumerated, also printers’ menu, wedding, programme, and mourning cards of cardboard, celluloid, or other material, edged, or embossed, but otherwise unprinted	20	0	0	percent, ad valorem.
Goods subject to 25 per cent, ad valorem:—
Calendars, and showcards, all kinds	25	0	0	percent, ad valorem.
Cardboard- or paper-boxes complete; or cardboard or paper, cut, or shaped, for boxes, wrappers, or other receptacles (including match-boxes)	25	0	0	percent, ad valorem.
Directories of New Zealand, or of any part thereof; also covers for directories	25	0	0	percent, ad valorem.
Paper bags, not otherwise enumerated	25	0	0	percent, ad valorem.
Stationery, manufactured, viz.:—
Account-books, manuscript-books, scribbling, and letter blocks, and books, plain, or ruled; bill-head, invoice, and statement forms; printed or ruled paper, counter-books, cheque, and draft forms; tags, labels not printed or lithographed, blotting-pads, sketch-books, book-covers, copying letter-books, manifold-writers, albums (other than for photographs), diaries, birthday-books, plain or faint lined ruled books, printed window-tickets, printed, lithographed, or embossed stationery not otherwise enumerated, and Christmas, New Year, birthday, Easter, and other cards, and booklets	25	0	0	percent, ad valorem.
Stereotypes, matrices, half-tone, and line blocks	25	0	0	percent, ad valorem.
Class XII.—Manufactures of Metal.
Goods subject to fixed rates:—
Cartridges (shot) 10- to 24-bore	0	2	6	the 100.
Cartridge-cases	0	1	3	the 100.
Composition-piping	0	3	6	the cwt.
Iron galvanised corrugated sheets	0	2	0	the cwt.
Iron, and other nails, not otherwise enumerated, including dog-spikes	0	2	0	the cwt.
Iron, plain galvanised sheet or hoop	0	1	6	the cwt.
Iron tanks, for every 100 gallons, or fraction of 100 gallons, in holding capacity	0	2	6	the cwt.
Lead piping	0	3	6	the cwt.
Shot	0	10	0	the cwt.
Goods subject to 5 per cent, ad valorem
Engines and machines for mining purposes —namely, Capstan engines for mining shafts; winding engines, steam, air, or electrically driven, including bed plates, foundation bolts, and friction clutches, when imported with the engines; drums for winding engines	5	0	0	per cent, ad valorem.
Machinery—viz., flour milling, refrigerating, dredging, woollen mill, paper mill, rope and twine making, oil refining, boring, meat preserving, leather splitting	5	0	0	per cent, ad valorem.
printing machines or presses; embossing, bronzing, type casting, and type setting machines; ruling machines, cardboard box making machines, and tools for same	0	0	0	per cent, ad valorem.
Soda-water machines; also machines for aerating liquids	5	0	0	per cent, ad valorem.
Steam engines, and parts thereof, for mining (including gold-dredging), or gold saving purposes and processes, or for dairying purposes	5	0	0	per cent, ad valorem.
Goods subject to 10 per cent, ad valorem:—
Machinery, electric, and appliances namely: Electric generators, and electric motors, including slide rails therefor, electric lamps including globes for arc lamps, electric transformers	10	0	0	per cent, ad valorem.
Goods subject to 20 per cent, ad valorem;—
Bicycles, tricycles, and the like vehicles, also finished, or partly finished or machined parts of the same, not otherwise enumerated	20	0	0	per cent, ad valorem.
Bill-hooks, bush-hooks, slashers, and hedge knives	20	0	0	per cent, ad valorem.
Boilers, land, and marine, including feed-water heaters, fuel-economizers, steam superheaters, and mechanical stokers	20	0	0	per cent, ad valorem.
Cartridges, not otherwise enumerated	20	0	0	per cent, ad valorem.
Cash registering machines	20	0	0	per cent, ad valorem.
Crab winches, cranes, capstans, and windlasses	20	0	0	per cent, ad valorem.
Electric batteries, and cells; furniture, fittings, instruments, and appliances, not otherwise enumerated, for the generation, transmission, application, or utilisation, of electricity, or of electric power of any description whatsoever	20	0	0	per cent, ad valorem.
Firearms, all kinds	20	0	0	per cent, ad valorem.
Hardware, ironmongery, and hollow-ware, not otherwise enumerated	20	0	0	per cent, ad valorem.
Iron pipes wrought not otherwise enumerated, and wood or libre pipes, exceeding 6 inches in internal diameter, also knees, bends, elbows, and other fittings for the same. Cast iron pipes exceeding 9 inches in internal diameter, and knees, bends, elbows, and other fittings for the same	20	0	0	per cent, ad valorem.
Lawn mowers	20	0	0	per cent, ad valorem.
Lead-headed nails and galvanised cup-headed roofing nails	20	0	0	per cent, ad valorem.
Machinery, not otherwise enumerated	20	0	0	per cent, ad valorem.
Manufactured or partly manufactured articles of metal, or manufactured or partly manufactured articles of metal in combination with any other material whatsoever, not otherwise enumerated	20	0	0	per cent, ad valorem.
Steam engines, and parts of steam engines, not otherwise enumerated	20	0	0	per cent, ad valorem.
Goods subject to 25 per cent, ad valorem:—
Galvanised iron manufactures, not otherwise enumerated, made up from galvanised iron, or from plain sheet iron, and then galvanized	25	0	0	per cent, ad valorem.
Japanned, and lacquered metalware	25	0	0	per cent, ad valorem.
Tinware, and tin manufactures, not otherwise enumerated	25	0	0	per cent, ad valorem.
Class XIII,—Timber, and Articles made from Timber.
Goods subject to fixed rates:—
Timber, palings, split	0	2	0	the 100.
Timber, posts, split	0	8	0	the 100.
Timber, rails, split	0	4	0	the 100.
Timber, sawn, dressed	0	4	0	the 100 ft. superficial.
Timber, sawn, rough	0	2	0	the 100 ft. superficial.
Timber, shingles, and laths	0	2	0	the 1,000.
Goods subject to 20 per cent, ad valorem:—
Bellows, not otherwise enumerated	20	0	0	per cent. ad valorem.
Blocks, wooden tackle	20	0	0	per cent. ad valorem.
Broom, mop, hoe, rake, and similar handles	20	0	0	per cent. ad valorem.
Carriages, carts, drays, wagons, perambulators, and the like vehicles, and wheels for the same	20	0	0	per cent. ad valorem.
Carriage shafts, spokes, and felloes, dressed; bent carriagetimber, not otherwise enumerated	20	0	0	per cent. ad valorem.
Gars, wagons, and trucks, railway, and tramway; and wheels for the same not otherwise enumerated. Motor vehicles. Motor car bodies, or bodies for motor busses, whether attached or unattached	20	0	0	per cent. ad valorem.
Doors, and sashes, either plain, or glazed with ornamental glass	20	0	0	per cent. ad valorem.
Woodenware, and turnery, not otherwise enumerated, and veneers	20	0	0	per cent. ad valorem.
Class XIV.—Oils, Paints, etc.
Goods subject to fixed rates:—
Oil—namely, crude petroleum, crude residual oil, once-run shale oil, once-run petroleum oil	0	0		the gallon.
Oil, not otherwise enumerated, including mineral lubrieating-oil, in vessels capable of containing one gallon or more	0	0	6	the gallon.
Paints, and colours, ground in oil or turpentine; also putty; and driers, not otherwise enumerated	0	2	6	the cwt.
Paints, and colours, mixed ready for use; also enamel paints, not otherwise enumerated	0	5	0	the cwt.
Stearine	0	0	0	the lb.
Varnish and lacquers, including lithographic varnish, gold-size, liquid gold, and other metallic paints; also liquid medium for mixing with metallic paints	0	2	0	the gallon.
Whiting, and chalk	0	1	0	the cwt.
Goods subject to 20 per cent, ad valorem:—
Axle grease, and other solid lubricants; petroleum greases, and mixtures of the same with other substances, not otherwise enumerated	20	0	0	percent, ad valorem
Harness oil, and composition, leather dressing, and belt dressing; also leather revivers and polishes not otherwise enumerated	20	0	0	percent, ad valorem
Oils in vessels having a lesser capacity than one gallon	20	0	0	percent, ad valorem
Class XV.—Agricultural and Farm Products, etc.
Goods subject to fixed rates:—
Cattle (horned)	0	10	0	each.
Chaff	1	0	0	the ton.
Grain—namely, barley	0	2	0	the 100 lb.
Grain, and pulse, of every kind, not otherwise enumerated	0	0	9	the 100 lb.
Grain, and pulse, of every kind, when ground or in any way manufactured, not otherwise enumerated, including wheat flour	0	1	0	the 100 lb.
Horses	1	0	0	each.
Onions	I	0	0	the ton.
Potatoes	1	0	0	the ton.
Prepared calf-meal	1	5	0	the ton.
Goods subject to 20 per cent, ad valorem:—
Animals, food for, of all kinds, not otherwise enumerated, including horse, and cattle spices, and condiments, proprietary or otherwise; also hempseed, mawseed, millet-seed, canary-seed, and mixed bird-seed	20	0	0	percent, ad valorem.
Class XVI.—Miscellaneous.
Goods subject to fixed rates:—
Blue	0	0	1	the lb.
Candles	0	0		the lb.
Cement, Portland, and other structural, and building cement	0	2	0	the barrel.
Gelatine, isinglass, glue, and size	0	0		the lb.
Matches:—
Wooden, in boxes containing not more than 60 matches	0	1	0	the gross of boxes.
In boxes containing over 60 and not more than 100 matches	0	2	0	the gross of boxes.
In boxes containing more than 100 matches; for every 100 matches, or fraction thereof, contained in one box	0	2	0	the gross of boxes.
Wax, “plaid vestas” in cardboard boxes containing under 100 matches	0	1	0	the gross of boxes.
“Pocket vestas,” in tin or other boxes, containing under 100 matches	0	1	4	the gross of boxes.
Wax, other kinds, for every 100 matches or fraction thereof contained in one box	0	2	3	the gross of boxes.
Matches of any material other than wood or wax, a duty corresponding to the duty payable on wooden matches.
(Note.—Boxes made of gold, silver, metal, wood, or composition, of permanent value when empty, shall, in addition to the duty payable on any matches contained therein, be charged as jewellery or fancy goods.)
Paraffin wax	0	0	1	the lb.
Sausage skins, and casings (including brine or salt)	0	0	3	the lb.
Soap, common yellow, and blue mottled	0	5	0	the cwt.
Spirits, methylated to the satisfaction of the Minister	0	1	0	the liquid gallon.
Spirits, cleared from warehouse, methylated under prescribed conditions	0	0	6	the liquid gallon, not including the added naphtha or other methylating material.
Starch	0	0	2	the lb.
Wax, mineral, vegetable, Japanese, and beeswax	0	0	1	the lb.
Goods subject to 10 per cent, ad valorem:—
Flock	10	0	0	percent, ad valorem.
Goods subject to 20 per cent, ad valorem:—
Bags, calico, forfar, linen, flour; bagging, bags, and sacks, not otherwise enumerated, including filter bags, and sheaths	20	0	0	percent, ad valorem.
Blacking, and boot-gloss, and polish	20	0	0	percent, ad valorem.
Blacklead	20	0	0	percent, ad valorem.
Boats, launches, yachts, also all vessels propelled by means other than oars, (when imported in any vessel), including all fittings therefor not otherwise enumerated	20	0	0	percent, ad valorem.
Cordage, rope, and twine, not otherwise enumerated	20	0	0	percent, ad valorem.
Fireworks, not otherwise enumerated	20	0	0	percent, ad valorem.
Nets, and netting	20	0	0	percent, ad valorem.
Soap powder, extract of soap, dry soap, soft soap, liquid soap, soap solutions, and washing, or cleansing powders, crystals, pastes, and liquids	20	0	0	percent, ad valorem.
Tarpaulins, tents, sails, rick, and wagon covers	20	0	0	percent, ad valorem.
Goods subject to 25 per cent, ad valorem:—
Bags of textile or felt, all kinds, if printed	25	0	0	percent, ad valorem.
Brooms, brushes, and brushware	25	0	0	percent, ad valorem.
Marble, granite, and other stone, dressed, or polished, and articles made therefrom; also imitation stone, dressed, or polished, and articles made therefrom, or from cement	25	0	0	percent, ad valorem.
Soap, not otherwise enumerated	25	0	0	percent, ad valorem.

In addition to any duty chargeable by law on any goods imported into New Zealand, a further duty of 20 per cent, ad valorem shall be charged when the goods are prison-made.

Part B EXEMPTIONS

1907, No. Schedule

Names of Articles.
Class I.—Foods, etc.
Almonds, and nuts, except walnuts
Anchovies, salted, in casks, or other containers, capable of holding 28 lb. net or over flour, infants’ and invalids’ farinaceous foods
Cocoa or cacao butter, cocoaimt butter, nut butter, and other refined vegetable butters or fats
Fruits, dried—viz., currants and raisins
Fruits, dried—viz., figs, dates, and prunes
Maizena, and cornflour
Mustard
Rice, dressed or undressed; also rice meal refuse and rice meal
Salt
Soy, in vessels exceeding 10 gallons capacity
Spices, unground-including chillies, pepper, and pimento, unground
Sugar
Treacle and molasses
Class IV.—Non-alcoholic Beverages, etc.
Cocoa-beans, un crushed
Coffee, raw
Fruit - juices, or imitation fruit - juices, unsweetened, in containers of 10 gallons capacity or over
Tea, in bulk—viz., in packages of 5 lb. or over net weight of tea
Class V.—Drugs. etc.
Acids—viz., boracic; carbolicm chromic; citric;
Coneolnted extracts, or essences, in liquid be warehoused in a manufacturing warehouse for the purpose of making perfumery or other articles therein
Cream of tartar
Dextrine not otherwise enumerated
Disinfectants
Drugs and chemicals, viz.— Carnaubawax Catechu Cochineal Creosote, crude or commercial Crude distillates of coal-tar or wood, in vessels containing 10 gallons or over, for the manufacture of disinfectants in New Zealand Formic aldehyde, and solution thereof Fusel oil Gall nuts Glycerine, crude Gums—viz., arabic, benzoin, damar, traga-canth, artificial gum-arabic Liquefied gases, and compressed gases Liquorice in blocks of 7lb. net and over, or soft liquorice extract in bulk, in tins or other vessels capable of holding 7 lb. net or over Naphthalene, crude or refined Saffron Strychnine, and salts of strychnine Sugar of milk Sulphur Turmeric Alum, alum sulphate Ammonium chloride, or sal ammoniac, ammonium sulphate Arsenic, and arsenates Borax Calcium carbide, chloride, sulphate, sulphite, and bisulphite; chlorinated lime Carbon bisulphide Copper sulphate, or bluestone, oxide of copper Iron sulphates Magnesium sulphite, and bisulphite Manganese oxides Phosphorus Potash; pearlash; potash, caustic, chlorate, cyanide, nitrate (or saltpetre), permanganate, prussiates, sulphite, and bisulphite; metallic potassium Salts of thorium, zirconium, or other rare metals, and solutions thereof, including mixtures of same, suited for the manufacture of incandescent mantles Silver nitrate in crystals Soda, bicarbonate; acetate, crude; soda ash; soda, arseniate, anhydrous carbonate, caustic, cyanide, bisulphite, hyposulphite, silicate, sulphate, sulphide, sulphite, nitrate, permanganate Metallic sodium, sodium peroxide Zinc chloride (Note.—Mixtures of any of the articles enumerated under this Part as drugs and chemicals, with each other, or with chemicals, or substances not enumerated, shall, if not provided for elsewhere in the Tariff, be charged as medicinal preparations not otherwise enumerated, or chemicals not otherwise enumerated under Part A, Class V.)
Drugs crude, cot powdered, and unsuited for use as foods, or in the manufacture thereof—viz., barks, woods, twigs, leaves, herbs, flowers except hops, roots, corms, gums, balsams, inspissated juices (except opium), seeds, fruits, fruit rinds, pitch, cantharides, ergot; also powdered pyrethrum flowers or Dalmatian powder, and powdered hellebore in bulk
Essential oils, except eucalyptus; cod iiver oil; oil of rhodium
Horse, and cattle drenches
Insecticides for agricultural uses, also tree washes
Opium when entered to be warehoused in a manufacturing warehouse, for the purpose of making therein approved medicinal preparations
Scrub exterminators
Sheep dip; sheep drenches s shepl licks
Surgical, and dental instruments; also the following surgeons’, physicians’, dentists’, and opticians’ materials—viz., antiseptic dressings, gauzes, lint, tow, cotton wool, poro-plastic felt, adhesive plaster, oiled silk or other fabric, spongio piline, bandages, catgut, and sterilised, and other sewings, thermometers; also appliances including splints for wear, peculiarly adapted to correct a deformity of the human body, to afford support to an abnormal condition of the human body, or to reduce or alleviate such condition, or to substitute any part of such body; crutches; ear trumpets, ear tubes, and audiphones, for the partially deaf. Opticians’ trial cases, lenses, and frames, spectacles, and magnifying glasses, opthamoscopes, optometers and other measuring instruments, test cards, and diagrams, artificial eyes (demonstration and other). Dentists’ materials—viz., artificial teeth, tooth crowns, celluloid blanks, base plates, denture strengtheners, gutta percha stick, points, pellets, and sheets, rubber dam, amadou absorbent, absorbent paper, rubber in sheets, metal-plate, -wire, -foil, -sticks; solder; fusible metal, porcelain powder, and enamel, inlays, modelling composition and wax, investment compound, amalgam, and cement; also such other appliances and materials peculiar to surgical or dental use as may from time to time be enumerated in any order of the Minister
Scientific and philosophical instruments and apparatus — namely, assay - balances; laboratory retorts, and Laboratory flasks, and other instruments, and apparatus, for chemical analysis, and assay work; assay furnaces, including dentists’, and jewellers’ furnaces; also such instruments, and apparatus, suited strictly for scientific and philosophical purposes, as may from time to time be approved by the Minister
Class VI. —Clothing and Textiles
Brace-elastic, and brace-mountings
Brattice cloth made of jute or hessian
Bunting, in the piece
Butter cloth; also cheese cloth, and cheese bandages or caps
Buttons, tapes, wadding, pins, needles
Cotton or linen piece-goods, and unions of the same, not otherwise enumerated, except imitation silks composed of any material or substance whatsoever
Fur skins, green or sun-dried
Gold or silver lace or braid for military clothing, featherstitch braid
Hatmakers’ materials—viz, felt hoods; shellac; galloons; calicoes; spale boards for hat boxes; leathers; silk plush in the piece; linings, when cut up or otherwise, under such conditions as the Minister may prescribe; blocks; moulds; frams;; venilators; and tassels
Hessians, plain or striped, and scrim
Leather cloth, plain colours
Minor articles (required in the making-up of enumerated in any order of the Minister and published in the Gazette
Ostrich feathers grown in New Zealand, when returned from abroad dressed, or dved, upon evidence being produced to the sacis-facuon of a Collector of Customs as to their previous exportation
Sailcloth, canvas, and unbleached double-warped duck, in the piece
Sewing cottons, silks, and threads; angola mendings not exceeding 45 yards in length; crewel, flourishing, embroidery, darning, knitting, and crochet threads, of silk, linen or cotton, or unions of the same, plain or fancy; macrame thread or macrame twine
Silk for flour dressing, in the piece
Silk twist (shoemakers’, and saddlers’)
Staymakers’ binding, eyelets, corset-fasteners, jean, ticks, lasting, sateen, and cotell; also corset shields, and busk protectors
Tailors’ trimmings—viz., haircloth; plain or coloured imitation haircloth; canvas; buckram; wadding, and padding; silk, worsted, and cotton bindings, and braids; stay bindings; Russia braids; shoulder-pads; buckles; silesias; drab, slate, and brown jeans; pocketings; slate, black, and brown dye unions and linens; Verona, and Italian cloth, of cotton or wool, or unions of the same; also such other lining materials as may be approved by the Minister
Tubular woven cotton doth in the piece for meat-wraps
Umbrella-makers’ materials—viz., reversible, and levantine silk mixtures, gloria, and satin decbene, of not less than 44in. in width; alpaca cloth, with border; zanella cloth, with border; also other piece-goods on such conditions as the Minister may approve; sticks, runners, notches, caps, ferrules, cups, ribs, stretchers, tips, and rings
Union textiles not otherwise enumerated, in the piece, the invoice value of which does not exceed 6d. the yard, when cut up, and made into shirts or pyjamas, under such conditions and regulations as the Minister may pre-scribe
Waterproof material in the piece, having within, or upon it, a coating of indiarubber
Class VII.—Leather, and Articles used in Leather Manufactures.
Boot elastic
Bootmakers’ linings, canvas, plain, or coloured, bag and portmanteau linings, of such materials, qualities, and patterns, as may be approved by the Minister children’s Nos. 0 to 6
Cork soles, and sock-soles; moulded shoe and slipper soles of rubber
East India kip. also hides, crust or rough tanned, but undressed
Goat-skins, and kid-skins, however dressed
Grindery—namely, button fasteners, and staples; eyelets, and hook eyelets, and eyelet rings; tingles; spikes for running or cricketing shoes; boot-protectors; wood or rubber heels or knobs; leather toe-tips, “Wells” patent or a similar make, stiffeners or toes moulded ready for use, copper toes, boot stretchers and trees, hollow-fillers, japanned toe-tips; legging springs and stiffeners; lasting tacks, pegs, brass rivets, iron rivets; brass, iron, and copper cut-bills; steel points, sparrow bills; wrought, cut, and malleable hob-nails; Hungarian nails; wrought, and cut tip-nails; iron or wooden lasts; stands for lasts; sole, heel, stiffening, and toe-cap knives; shoemakers’ wax; heel-balls; bristles, hemp, and flax; rubber solution or. cement; welting cut into strips or in coils ready for use; shoemakers’ binding or beading; welting leather cut into strips not exceeding 1 in. in width; webbing; tanners’, curriers’, and bootmakers’ inks or stains; bootmakers’ sectional cutting-boards: glass or emery paper, or cloth, on sheets, in rolls, or cut into shapes
Hog-skins
Kangaroo, and wallaby skins, undressed
Leather, japanned or enamelled
Saddle-trees
Saddlers’ ironmongery (except bits and stirrup-irons), hames, and mounts for harness; straining, surcingle, brace, girth, and roller webs; collar check, and the same article plain, of such quality as may be approved by the Minister; legging-buckles, also metal articles required to repair or complete riding or driving harness, or saddlery, to be repaired or made in New Zealand
Tanning materials, crude
Class VIII,—Furniture, etc.
Blind webbing, and tape; worsted covered cord, and solid glace" cord, for Venetian, and other bunds
Upholsterers’ materials—viz., webbing, hair-seating, imitation hair-seating; curled hair; gimp, and cord, of wool, cotton, or silk; tufts, and studs; chair canvas
Class IX.—China, Glass, etc.
Bottles, empty, plain stone; also empty plain glass bottles, not being cut or ground: jars, plain glass; and plain earthen jars, up to 3 in. in diameter at the mouth
Earthen, or glass roofing tiles, ridging, or finials; also roofing slates
Glass, crown, sheet, and common window
Glass, plate, polished, coloured, and other kinds,
Glass plates (engraved) for photo-lithographic work
Jars, or other dutiable vessels, containing free goods, or goods subject to a fixed rate of duty, and being ordinary trade packages for the goods contained in them
Lamps, miners’ safety, and glasses therefor; lamps peculiarly adapted for use on harbour beacons and lighthouses, also appliances peculiar to such lamps; side lights, and head lights, especially suited for the use of ships
Class X —Fancy Goods, etc.
Action work, and keys, in frames, or otherwise, iron, or metal piano frames, for manufacture of organs, harmoniums, and pianos; organ pipes, and stop-knobs
Articles, being exhibits for public display only in public museums, whether purchased under bond or directly imported by, or for presentation to such museums, upon declaration that such goods will not be sold or otherwise disposed of in New Zealand without payment of any duty which may be payable
Artists’ materials—viz., canvas in the piece or on stretchers, oiled paper or drawing paper in sheets or blocks, colours, brushes, palettes, and palette knives
Cigarette papers entered to be warehoused in any licensed tobacco manufactory for the manufacture therein of cigarettes
Films for bioscopes, cinematographs, and kineto-
Microscopes, and telescopes, and slides, and lenses, for same
Paintings, statuary, and works of art, whether purchased under bond or directly imported by, or for presentation to any public institution or art association registered as a body corporate, for display in the buildings of such institution or association, and not to be sold or otherwise disposed of; statuary or works of art, whether purchased under bond, or directly imported, for display in any public park or place, on conditions prescribed by the Minister
Paintings or pictures, painted or drawn by New Zealand students, within five years of the time of their departure from New Zealand for the purpose of undergoing a period of tuition abroad for the first time, upon evidence being produced to the satisfaction of a Collector of Customs
Photographic cameras, and lenses, including focussing cloths, and camera covers
Photographs of personal friends in letters or
Precious stones, cut or uncut, if unmounted
Sensitised surfaces, and albumenised paper, plain, not being postcards or other stationery
Slides for magic lanterns
Class XL—Paper, etc.
(Note.—In every case where exemption from duty is governed by a size, the equivalent area shall be exempt under like condition.)
Bookbinders’ materials—viz., cloth, leather, thread, headbands, webbing, end-papers, tacketing - gut, marbling - colours, marble-paper, blue or red paste for ruling-ink, staple-presses, wire staples, staple-sticks
Butter paper (known as vegetable parchment paper), and waxed paper unprinted (Note.—Butter paper or waxed paper, printed, shall be charged as wrapping paper, or wrappers, of all kinds, printed or lithographed. Part A, Class XI.)
Cardboard, pasteboard, wood-pulp board, and corrugated board, of size not less than that known as “royal,” and weighing not less than 2 oz. per sheet of “royal”, size; also strawboard of size not less than that known as “royal,” and weighing not less than 3 oz. per sheet of “royal” size
Cardboard boxes, material for—-namely: gold, and silver paper, plain or embossed; embossed paper in strips; gelatine or coloured papers; known as “box papers”
Cartridge drawing paper
Celluloid, plain, in sheets, not otherwise enu-
Cloth-lined boards, not less than “roya” size
Cloth-lined paper, and enamelled, gelatine, and metallic paper, of size not less than “demy”; also “ivorite” of size not less than “demy”
Copy-books, having printed headlines on each page; also drawing-books
Copying paper, medium and larger sizes, in original mill wrappers and labels
Ink, printing
Masticated para
Millboard, and book-binders’ leather board
Paper, hand-made or machine-made, book, or writing, when in original wrappers, of sizes not less than the size known as “demy,” and not being a wrapping paper, or of the same quality as a wrapping paper
Paper, printing
Paperhangings
Printed books, papers, and music, not otherwise enumerated, excepting advertising matter
Sunday school tickets, and reward cards, being Scriptural or religious motto cards, not exceeding 5d. per dozen invoice value, and not exceeding 6 in. by 4 in. in size, and having no reference upon them to Christmas, New Year, Easter, or birthdays
Class XII.—Metals.
Agricultural machines, and agricultural implements, not otherwise enumerated; also parts peculiar to the manufacture or repair of agricultural machines, and implements—including: chaff cutting knives, fittings for threshing mills, forgings or castings for ploughs, discs for harrows, plough-shares, mould-board plates, and steel-share plates cut to pattern, skeith - plates, tilt - rakes, reaper - knife sections or fingers, finished brass, and steel springs. (Note.—Agriculture as applied to the Tariff includes horticulture and viticulture.)
Anchors
Artificers’ tools, not otherwise enumerated, not including brushes or brushware; also the following tools—namely, axes, and hatchets, spades, shovels, forks, picks, mattocks, quartz, and knapping hammers, scythes, sheep-shears, reaping hooks, soldering irons, paperhangers’ scissors, butchers’ saws or cleavers; measuring bands or tapes; coal cutters, and air picks
Axles, axle-arms, and axle boxes
Bellows nails
Bicycles and tricycles, fittings for—namely, rubber tires, pneumatic rubber tires, outside covers of rubber, and inner tubes, handle grips, pedal rubbers: also the following articles when not plated, japanned, enamelled, or varnished—namely, drop forgings, stampings, steel balls, weldless steel tubes with or without butted ends, wood or metal rims (not bored), spokes, forks, stays, handle bars, and seat pillars, unbuilt, bracket shells, fork, and stay ends, fork tips, bridges, crowns, and lugs; also ball heads complete when not brazed, including all plated parts; hubs complete placed or otherwise, sprockets, chains, and chain - wheels, whether plated or not; bottom brackets complete, including axles, cups, cranks, and pedals, plated or otherwise
Beekeepers’ tools, implements, and apparatus— namely, metal fittings for bee hives, bee smokers, wax extractors, rubber gloves, gloves of textile soaked in oil, queen cages, comb foundation, foundation machines, honey knives, honey extractors, queen rearing outfits, wax presses, tools peculiar to the use of beekeepers
Blacksmiths’ anvils, forges, and fans
Bolts, and bolt ends, up to 24 in. in length; nuts, blank or screwed nuts, black or finished nuts
Brass, copper, and tin, in pigs, bars, or sheets; also tinned hoops
Brass or metal tubing, and stamped work, in the rough
Caps, percussion
Card clothing, for woollen-mills, and for paper-mills
Castings for shins; also propeller-screws, including only’bosses and blades
Chains, iron, plain, or with hook, swivel, or ring,
Copper, brass, and composition rod, bolt, sheathing, and nails
ouch-roll jackets, machine wires, heater-bars, and strainer-plates, for paper-mills
Crucibles
Electrical materials—namely, insulated cable and wire, carbon in block, sheet, or rod, are laiiip carbons; mica, vulcanite, and other insulating material, rubber or guttapercha solutions, insulating tape
Electricians portable testing sets
Emery grinding machines, and emery wheels
Empty iron drums, not exceeding 10 gallons
Engineers’, and all metal- or wood- or stone-workers’ machine tools or hand tools, not including brushes or brushware
Engine-governors.
Eyelets
Fire-engines, chemical fire-engines, and chemical fire-extinguishers; also fire-hose and coup-lings therefor, portable fire-escapes, fire-ladders, fire-reels, and firemen’s helmets, if declared, to the satisfaction of the Collector, for the use of a fire brigade
Fish-hooks, unmounted, and withott tttachments
Galvanising baths, welded
Gas engines, and hammers, and oil engines
Glassmakers’ moulds
Hydraulic wheel presses
Iron boiler-plates and unflanged end-plates for boilers; boiler-tubes not exceeding 6 in. ir interna] diameter and unflanged; expansion-rings; furnace-fines
Iron pipes wrought, and wood or fibre pipes, not exceeding 6 in. in i internal diameter, also knees, bends, elbows, and other fittings for the same; cast iron pipes hot’ exceeding 9 in. in internal diameter, also knees, bends, elbows, and other fittings for the same; wrought iron boring,, casing, and linig tubes, for oil boring, mining, or well sinking purposes
Iron, plain black—viz., sheet, plate, hoop, rod, bolt, bar, angle, tee, channel; pig iron; plain iron rolled girders; rolled chequered plates; shafting, plain rolled or plain turned, but otherwise unwrought
Iron and steel cordage
Lead, in pigs and bars
Lead, in sheets
Locomotive wheels and tires, including wheels and tires for railway or tramway passenger cars; coil, spiral, and volute springs, suited for the manufacture of locomotives; automatic air-pressure brakes specially suited for use on railway carnages and wagons
Machine saw-blades
Machinery—viz., dairying machinery (including cream - separating machines, also coolers); also vacuum pumps for milking machines when imported along with the machines to which they belong
Machinery, mining, and gold saving; also, briquette making, and coal washing machines, rock breaking machines, trommels, stamper batteries, ore feeders, grizzly bars, steel shoes and dies, ore crashing rolls, ball mills, grinding pans, tube mills, concentrators and rubber endless belts for same, battery screening woven or punched; also, the following machines, materials, and appliances, when imported for mining purposes, namely:— Air compressors, not including the motive power for charging the same Chain links and rollers for conveyors, and conveyor belts of rubber or fibre Electric exploders Fans for mine ventilation Filter presses Fuel economizers Sand pumps Sinking pumps Solution pumps made wholly of metal Steam pumps having a capacity exceeding 5,000 gallons per hour Turbine pumps Shaft signalling gear Steel or iron head frames for mining shafts Battery blanket not exceeding 3 feet wide Material for filter cloths and plush or other cloth for gold saving
Medals, including only old or second-hand war medals, humane societies’, and other similar medals; also old coins
Metal fittings, for trunks, portmanteaux, travelling bags, leggings, bags, and satchels
Metal sheaves, grooved metal pulleys
Metal tubes in the rough, having a slit through their whole length, suited for the manufacture of fenders, bedsteads, gates, and the like articles
Metal wire of all kinds, plain; metal cordage not otherwise enumerated, not being gold or silver; also barbed fencing wire, and fencing-staples
Metal wove-wire, and metal gauze; also wire netting, and expanded metal lathing or fencing, in the piece
Metallic capsules
Meters, gas, or electricity, being household supply meters
Meters, water-
Motor engines for bicycles
Moulders’ chaplets and dowels
Perambulators, and the like vehicles, fittings for, not otherwise enumerated
Perforated or cellular sheet zinc or iron
Portable engines on four or any greater number of wheels, with boiler of locomotive type; also traction engines
Printing type, and printing materials, not otherwise enumerated, suited only for the use of printers
Rails for railways and tramways, including layouts, and points, and crossings, for the same; also fish plates
Rivets, and washers
Rock drills, diamond drills, and drill sharpeners
Set screws, engineers’ studs, and split pins
Sewing, knitting, and kilting machines
Spray pumps, not being syringes
Steam or hydraulic pressure, and vacuum gauges; pressure indicators or pressure gauges for gas or oil engines; speed indicators, engineers’, for testing machinery
Surveyors’ instruments—viz., steel bands, chains, measuring tapes, field instruments, and drawing instruments; draughtsmen’s drawing instruments
Tacks, and nails, 1 in. and under
Tea packing lead
Tinsmiths’ fittings, and furniture, including stamped or blocked tin or copper, planished or unplanished
Welded and flanged boiler furnaces, plain or corrugated
Zinc, plain sheet
Zinc plates or copper plates for photo-lithographic work
Class XIII.—Timber, etc.
Ash, hickory, lancewood, and beechwood timber, unwrought
Blacksmiths’, braziers’, assay, and treadle power bellows
Carriage or cart makers’ materials—viz., shafts, spokes, and felloes, in the rough; hubs, all kinds; poles if unbent and unplaned, all kinds; bent wheel rims
Chassis for motor vehicles, whether attached or unattached to such vehicles, including wheels therefor
Churns
Lignum-vitae
Material for the manufacture of carriages, carts, drays, and wagons, motor vehicles, and railway cars or wagons—viz., springs, truck pedestals, mountings, trimmings, hinges, tire bolts, shackle holders, step treads, rubber cloth, rubber tires, pneumatic rubber tires, outer covers of rubber, inner tubes; also, iron or metal fittings (except steps, lamp irons, dash irons, seat rails, and fifth wheels) for the manufacture of carriages, carts, drays, wagons, and motor vehicles (other than motor bicycles or railway or tramway cars or wagons)
Sieves, hair-
Wooden handles for tools
Class XIV.—Oils, etc.
Oils in vessels capable of containing one gallon of oil or more—viz., refined mineral oils not exceeding in specific gravity 0·870 at 60° F.; fish, penguin, mutton bird, seal, and whale oils; vegetable oils (Note.—Mixtures of mineral or vegetable oils, with each other, or with fish, pen-guin, mutton bird, seal, whale, or other oils, shall be charged with duty (1) if imported in vessels capable of containing one gallon of oil or more, as oil not otherwise enumerated, including mineral lubricating oil, Class XIV, Part A; (2) if imported in vessels having a lesser capacity than one gallon, 20 per cent, ad valorem)
Paints, and colours, not otherwise enumerated
Turpentine; turpentine substitute composed of volatile mineral oils, or of volatile mineral oils in combination with turpentine, or other volatile vegetable oils; liquid driers; terebene
Wood naphtha
Class XV.—Agricultural Farm Products, etc.
Linseed
Class XVI—Miscellaneous.
Apparatus, appliances, articles, and materials, for educational purposes, as may be approved by the Minister, and under conditions prescribed by him
Bagging, bags, or sacks, of jute or hessian; also cornsacks; bags made of New Zealand tow or flax
Belting, for driving machinery, other than leather belting, and not being cordage or rope
Binder-tvnne
Bricks, other than firebricks
Candle-nuts, and candle-nut kernels
Candle-wick
Canvas aprons and elevators, for reapers and binders
Canvas, indiarubber, or other hose, tubing, or piping, armoured or otherwise; flexible metal hose, tubing, or piping
Charts and maps
Confectioners’ moulding starch
Cork, cut; bungs; fishermen’s cork floats; also plain unornamental stoppers of every description for bottles, jars, and casks
Cotton and other waste, engineers’
Diving dresses, and dresses suited solely for use in poisonous gases or smoke, with apparatus peculiar thereto
Dyes; dye stuffs; and dyeing materials, crude
Engine packing
Felt sheathing
Gum boots, half-knee, knee, or thigh, the soles of which may be of either leather or rubber
Hawsers of 12 in, or over
Honey and brown Windsor soap composition
Indiarubber gloves
Manures
Marble, granite, and other stone, hewn or rough sawn, not dressed or polished
Netmakers’ cotton twine; nets, seine fishing
Official supplies for consular officers of countries where a similar exemption exists in favour of British consuls
Paper-makers’ felts
Passengers’ baggage and effects, including only wearing apparel and other personal effects that have been worn or are in use by persons arriving in New Zealand; also implements, instruments, and tools of trade, occupation, or employment, of such persons, not exceeding £50 in value, aim household or other effects not exceeding £100 in value, which have been in use for twelve months prior to embarkation by the persons or families bringing them to New Zealand, and which are not intended for any other person or persons, or for sale; also cabin furnishings belonging to such persons not exceeding in value £10 Provided that goods falling within the above exemption may be admitted free, only, if imported within two years of the arrival in New Zealand of the persons or families by whom they have been used
Plaster of Paris
Powder, sporting
Powder-viz., blasting powder, and blasting meal
Returned empties which are identified as such to the satisfaction of a Collector of Customs
Shipbuilders’ models of vessels suited only for exhibition
Ship chandlery, not otherwise enumerated
Ships’ rockets, blue-lights, and danger-signals, and rocket life-saving apparatus
Stones, mill, grind, oil, and whet
Tobacco for sheep-wash, or for insecticide, after being rendered unfit for human consumption to the satisfaction of the Minister
Treads or molasses, mixed with bone-black in proportions to the satisfaction of the Minister
Typewriters
Wax, bottling
Wool packs and wool pockets
Yarn—viz., coir, flax, jute, and hemp
Articles and materials (as may from time to time be specified by the Minister) which are suited only for, and are to be used solely in, the fabrication or repair of goods within New Zealand. All decisions of the Minister in reference to articles so admitted free to be published from time to time in the Gazette
And all articles not otherwise enumerated Provided that all goods falling under this Part, which are prison made, shall be charged an ad valorem duty of 20 per cent.

PREFERENTIAL TARIFF

Part C Cement, Portland, and other structural, and building cement

1907, No. 15, Schedule C.

Part D SUBDIVISION 1.—PREFERENTIAL

Ibid, Schedule D.

Names of Articles.
Basketware, and wickerware, not otherwise enumerated, not being furniture
Bicycles, tricycles, and the like vehicles, also finished, or partly finished or machined parts of the same, not otherwise enumerated
Boots, shoes, clogs, and pattens, not otherwise enumerated—namely, men’s, above size No. 5; youths’, above size No. 1; boys’, Nos. 7 to 1, both inclusive; women’s, above size No. 1; girls’, Nos, 7 to 1, both inclusive; other kinds; slippers (not including lawn tennis, and gymnasium shoes soled with indiarubber or felt); slippers of felt, with carpet, twine, or felt soles; shoes or goloshes known as Plimsolls with moulded indiarubber soles; champion, gymnasium, yachting, and lawn tennis boots, and shoes, with moulded indiarubber soles; goloshes or overshoes of all kinds, of rubber; shoettes, and sandals, not otherwise enumerated
Candles
Carriages, carts, drays, wagons, perambulators, and the like vehicles, and wheels for the same
China, porcelain, and parian ware
Clocks, time registers, and time detectors
Cordage, rope, and twine, not otherwise enumerated
Earthenware, stoneware, and brownware
Fancy goods, and toys; also sporting, gamma, and athletic recites, nototherwL enumerated, including billiard tables, and billiard requisites; hair, and toilet combs
Firearms, all kinds
Fish, potted, and preserved (not including sardines)
Furniture, and cabinetware, not otherwise enumerated, and other than iron or other metal
Glassware; globes, and chimneys, for lamps
Hardware, ironmongery, and hollow-ware, not otherwise enumerated
Hops
Iron, and other nails, not otherwise enumerated, including dog-spikes
Iron pipes wrought not otherwise enumerated, and wood or fibre pipes, exceeding 6 in. in internal diameter, also knees, bends, elbows, and other fittings for the same; cast iron pipes exceeding 9 in. in internal diameter, and knees, bends, elbows, and other fittings for the same Jewellery; plate, gold, or silver; plated ware
Lamps, lanterne, and lamp-wick, not otherwise enumerated
Lawn-mowers
Musical instruments
Paper-wrapping, all kinds, not printed, including blue candle, glazed cap, glazed casings, small-hand, lumber-hand, tissue, brown, cartridge, and sugar papers
Upholstery, not othewise enumerated
Walking-sticks

Part D SUBDIVISION II,—PREFERENTIAL

Names of Articles.
Bill-hooks, bush-hooks, slashers, and hedgeknives
Brooms, brushes, and brushw are
Cartridges (shot), 10 to 24 bore
Cartridge-cases
Cartridges, not otherwise enumerated
Cars, wagons, and trucks, railway, and tramway; and wheels for the same not otherwise enumerated
Electric batteries, and cells; furniture, fittings, instruments, and appliances, not otherwise enumerated, for the generation, transmission, application, or utilisation of electricity, or of electric power of any description whatsoever
Fish, dried, pickled, or salted, not otherwise enumerated
Galvanised iron manufactures, not otherwise enumerated, made up from galvanised non, or from plain sheet iron, and then galvanised
Heelplates, and toe stiffened, and toe plates
Japanned, and lacquered metalware
Laces, vamps, and uppers; also clog or patten soles
Lay figures, busts, and dress stands
Leather bags, and leathercloth bags, not otherwise enumerated
Leather cut into shapes
Leather leggings
Leather manufactures not otherwise enumerated
Machinery, electric, and appliances — namely, electric generators, and electric motors, including slide rails therefor, electric lamps including globes for are lamps, electric
Magic lanterns, bioscopes, cinematographs, kinetoseopes, phonographs, gramophones, graphophones, and the like instruments, including accessories peculiar thereto not otherwise enumerated; also limelight, and the like apparatus, including accessories peculiar thereto, except magic-lantern slides
Mantelpieces, other than stone
Manufactured or partly manufactured articles of metal, or manufactured or partly manufactured articles of metal in combination with any other material whatsoever, not otherwise enumerated
Matches:— Wooden, in boxes containing not more than 60 matches In boxes containing over 60 and not more than 100 matches In boxes containing more than 100 matches Wax, “plaid vestas” in cardboard boxes containing under 100 matches “Pocket vestas” in tin or otheb boxes, containing under 100 matches Wax, other kinds Matches of any material other than wood or
Paper bags, coarse (including sugar bags)
Paper bags, not otherwise enumerated
Picture or photograph frames or mounts
Statues, statuettes, casts, and bronzes
Tinware, and tin manufactures, not otherwise
Tobacco pipes and cases, cigar and cigarette holders and cases, cigarette eases and papers
Woodenware, and turnery, not otherwise enumerated, and veneers
Lard, and refined animal fats, not otherwise
Meats, potted or preserved
Provisions, not otherwise enumerated
Vegetables, fresh, dried, or preserved
Fruits, preserved in juice, or syrup
Milk or cream, preserved evaporated, or dried
Coffee, essence of, and essence of coffee with milk or any other food substance
Fruit juices or imitation fruit juices, unsweetened, in containers of less than ten gallons capacity
Fruit juices or imitation fruit juices, sweetened; syrups; raspberry vinegar, sweetened
Baking powder; yeast preparations, and ocher ferments; also yeast foods
Chemicals, and chemical preparations, not otherwise enumerated, including photographic; chemicals not otherwise enumerated; also, anti-incrustation, boiler, and other compounds
Essences, flavouring, not otherwise enumerated
Glycerine, refined
Medicinal preparations, drugs, and druggists’ sundries, and apothecaries’ wares, not otherwise enumerated; also aerated water makers’, and cordial manufacturers’, and brewers’, drugs, chemicals, and other sundries, not otherwise enumerated
Medicinal preparations (excepting medicated wines or wines mixed with food) containing 1 50 per cent, of proof spirit or less
Saccharin, in the form of tablets, pilules, granules, or cachets, each containing not more than grain of saccharin in combination with at least 10 per cent, of alkali
Leather, chamois
Saddlery, and harness; whips, and whip-thongs
Portmanteaux; trunks; travelling - bags, and brief - bags, of leather or leather-cloth, 10 in. in length and upwards; and carpet bags
Furniture, knife, and plate powder, and polish; also floor and linoleum polishes, not being varnishes
Bricks, known as firebricks
Drainage pipes, and drainage tiles
Filters
Flooring, wall, hearth, and garden tiles
Plate glass bevelled or silvered; mirrors, and looking glasses, framed or unframed
Fishing tackle, including artificially baited hooks, other than flies
Photographic goods not otherwise enumerated
Artificial flies
Oil, perfumed; also toilet preparations, and perfumery, not otherwise enumerated
Cardboard, pasteboard, strawboard, wood-pulp board, corrugated board, and cloth-lined board, not otherwise enumerated
Cloth-lined, enamelled, gelatine, and metallic papers, not otherwise enumerated; also “ivorite” not otherwise enumerated
Ink, writing
Stationery, and writing paper, not otherwise enumerated, also printers’ menu, wedding, programme, and mourning cards of card-board, celluloid, or other material, edged, or embossed, but otherwise unprinted
Calendars, and showcards, all kinds
Cardboard or paper boxes complete; or cardboard or paper, cut, or shaped, for boxes, wrappers, or other receptacles (including match-boxes)
Directories of New Zealand, or of any part thereof; also covers for directories
Stationery, manufactured—viz., account-books, manuscript - books, scribbling, and letter blocks, and books, plain or ruled; bill-head, invoice, and statement forms; printed or ruled paper, counter-books, cheque, and draft forms; tags, labels not printed or lithographed, blotting-pads, sketch-books, book-covers, copying letter-books, manifold-writers, albums (other than for photographs), diaries, birthday-books, plain or faint lined ruled hooks, printed window-tickets, printed, lithographed, or embossed stationery not otherwise enumerated, and Christmas, New Year, birthday, Easter, and other cards, and booklets
Boilers, land, and marine, including feed-water heaters, fuel - economizers, steam superheaters, and mechanical stokers
Crab winches, cranes, capstans, and windlasses Machinery, not otherwise enumerated
Steam-engines, and parts of steam-engines, not otherwise enumerated
Bellows, not otherwise enumerated
Doors, and sashes, either plain, or glazed with ornamental glass
Axle grease, and other solid lubricants; petroleum greases, and mixtures of the same with other substances, not otherwise enumerated
Harness oil, and composition, leather dressing, and belt dressing; also leather revivers and polishes not otherwise enumerated
Animals, food for, of all kinds, not otherwise enumerated, including horse, and cattle spices, and condiments, proprietary or otherwise; also hemp - seed, maw - seed, millet-seed, canary-seed, and mixed birdseed
Bags, calico, forfar, linen, flour; bagging, bags, and sacks, not otherwise enumerated, including filter bags, and sheaths
Blacking, and boot-gloss, and polish
Blacklead
Boats, launches, yachts, also all vessels propelled by means other than oars (when imported in any vessel), including all fittings therefor not otherwise enumerated
Fireworks, not otherwise enumerated
Nets, and netting
Tarpaulins, tents, sails, rick, and wagon covers
Bags of textile or felt, all kinds, if printed
Granite, and other stone, dressed, or polished, and articles made therefrom; also imitation stone, dressed, or polished, and articles made therefrom, or from cement
Soap, not otherwise enumerated

Part D SUBDIVISION III.—PREFERENTIAL

Names of Articles.
Biscuits, ships, plain and unsweetened; also dog biscuits
Biscuits, other kinds
Candied peel, and drained peel
Confectionery not otherwise enumerated; including medicated lozenges, medicated confectionery, boiled sugars, liquorice not otherwise enumerated, sugared or crystallized fruits
Chocolate confectionery, and confectionery containing chocolate :— (1) In plain trade packages (2) Infancy packages, or in small packages for retail sale
Jams, jellies, marmalade, and preserves
Jellies, concentrated
Spices, ground, not otherwise enumerated, including pepper, pimento, and olive stones, ground
Vinegar, not exceeding 6·5 per cent, of acidity calculated as acetic acid Chicory
Cocoa, and chocolate, including cocoa-beans roasted and crushed; also cocoa or chocolate mixed with milk or any other food substance whatsoever Coffee, roasted
Coffee, roasted
Tea not otherwise enumerated
Soda-crystals
Handbills, circulars, programmes, playbills, printed posters, trade catalogues, price-lists, and fashion-plates; printed advertising matter not otherwise enumerated; also paper bags, and wrapping paper, or wrappers, of all kinds, printed or lithographed; printed or lithographed envelopes or labels (Note.—This shall not apply to trade catalogues or price-lists of the goods of firms or persons having no established business in New Zealand)
Composition-piping
Iron galvanised corrugated sheets
Iron, plain galvanised sheet or hoop
Iron tanks
Lead piping
Shot
Oil, not otherwise enumerated, including mineral lubricating-oil, in vessels capable of containing one gallon or more
Paints, and colours, ground in oil or turpentine; also putty; and driers not otherwise enumerated
Paints, and colours, mixed ready for use; also enamel paints, not otherwise enumerated
Stearine
Varnish and lacquers, including lithographic varnish, gold size, liquid gold, and other metallic paints; also liquid medium for mixing with metallic paints
Whiting, and chalk
Grain, and pulse, of every kind, when ground or in any way manufactured, not otherwise enumerated, including wheat flour
Blue
Gelatine, isinglass, glue, and size
Soap, common yellow, and blue mottled
Spirits, methylated to the satisfaction of the Minister
Starch

Part E SUBDIVISION I,—PREFERENTIAL

1907, No 15, Schedule E.

Names of Articles.
Bicycles and tricycles, fittings for—namely, handle-grips, pedal rubbers: also the following articles when not plated, japanned, enamelled, or varnished — namely, drop-forgings, stampings, steel balls, weldless steel tubes with or without butted ends, wood or metal rims (not bored), spokes, forks, stays, handle-bars, and seat pillars, unbuilt, bracket shells, fork, and stay ends, fork-tips, bridges, crowns, and lugs; also ball heads complete when not brazed, including all plated parts; hubs complete plated or otherwise, sprockets, chains, and chain-wheels, whether plated or not; bottom brackets complete, including axles, cups, cranks, and pedals, plated or otherwise
Gas engines, and hammers, and oil engines
Iron pipes wrought, and wood or fibre pipes, not exceeding 6 in. in internal diameter, also knees, bends, elbows, and other fittings for the same; cast iron pipes not exceeding 9 in. in internal diameter, also knees, bends, elbows, and other fittings for the same; wrought iron boring, casing, and lining tubes, for oil boring, mining, or wellsinking purposes
Iron, plain black—viz., sheet, plate, hoop under 6 in. in width, rod, bolt, bar, angle, tee, channel; plain iron-rolled girders; rolled chequered plates; shafting, plain rolled or plain turned, but otherwise unwrought
Iron and steel cordage
Motor engines for bicycles
Paper, printing
Rails for railways and tramways, including layouts, and points, and crossings, for the same; also fish plates

Part E SUBDIVISION II.—PREFERENTIAL

Names of Articles.
Butter cloth; also cheese cloth, and cheese bandages or caps
Canvas, indiarubber, or other hose, tubing, or piping, armoured or otherwise; flexible metal hose, tubing, or piping
Cardboard boxes, material for—-namely: gold, and silver paper, plain or embossed; embossed paper in strips; gelatine or coloured papers; known as “box papers”
Castings for ships; also propeller - screws, including only bosses and blades
Iron boiler-plates and unflanged end-plates for boilers; boiler-tubes not exceeding 6 in. in internal diameter and unflanged; expansion-rings; furnace-flues
Tubular woven cotton cloth in the piece for meat wraps,

Part E SUBDIVISION III.-PREFERENTIAL

Names of Articles.
Boots, shoes, shoettes, sandals, clogs, and pattens, slippers, and goloshes—namely, children’s Nos. 0 to 6
Cork soles, and sock-soles; moulded shoe and slipper soles of rubber
Artists’ materials—viz., canvas in the piece or on stretchers, oiled paper or drawing-paper in sheets or blocks, colours, brushes, palettes, and palette knives
Photographic cameras, and lenses, including focussing cloths, and camera covers
Sensitised surfaces, and albumenised paper, plain, not being postcards or other stationery
Copy-books, having printed head lines on each page; also drawing-books
Ink, printing
Anchors
Blacksmiths’ anvils, forges, and fans
Caps, percussion
Chains, iron, plain, or with hook, swivel, or ring, attached
Engine governors
Fire-engines, chemical fire-engines, and chemical fire-extinguishers; also fire-hose and couplings therefor, portable fire-escapes, fire-ladders, fire-reels, and firemen’s helmets, if declared, to the satisfaction of the Collector, for the use of a fire brigade
Machinery — namely, dairying machinery (excluding cream-separating machines, also coolers)
Machinery, mining, and gold saving; also briquette making, and coal washing machines, rock breaking machines, trommels, stamper batteries, ore feeders, grizzly bars, steel shoes and dies, ore crushing rolls, ball mills, grinding pans, tube mills, battery screening woven or punched; also, the following machines, materials, and appliances, when imported for mining purposes, namely:—
Air compressors, not including the motive power for charging the same
Chain links and rollers for conveyors, and conveyor belts of rubber or fibre
Electric exploders
Fans for mine ventilation
Filter presses
Fuel economizers Sand pumps
Sand pumps
Sinking pumps
Solution pumps made wholly of metal
Steam pumps having a capacity exceeding 5,000 gallons per hour
Turbine pumps
Shaft signalling gear
Steel or iron head frames for mining shafts
Battery blanket not exceeding 3 feet wide
Material for filter cloths and plush or other cloth for gold saving
Metal sheaves, grooved metal pulleys
Metal wove-wire, and metal gauze; also wire netting, and expanded metal lathing or fencing, in the piece
Metallic capsules
Perforated or cellular sheet zinc or iron
Portable engines on four or any greater number of wheels, with boiler of locomotive type; also traction engines
Printing machines or presses; embossing, and bronzing machines, ruling machines, cardboard box making machines, and tools for same
Printing type, and printing materials, not otherwise enumerated, suited only for the use of printers
Steam or hydraulic pressure, and vacuum gauges; pressure indicators or pressure gauges for gas or oil engines; speed indicators, engineers’, for testing machinery
Surveyors’ instruments — viz., steel bands, chains, measuring tapes, field instruments, and drawing instruments; draughtsmen’s drawing instruments
Welded and flanged boiler furnaces, plain or corrugated
Paints, and colours, not otherwise enumerated
Belting, for driving machinery, other than leather belting, and not being cordage or rope
Binder-twine
Cork, cut; bungs; fishermen’s cork floats; also plain unornamental stoppers of every description for bottles, jars, and casks
Felt-sheathing
Machinery—viz., refrigerating, dredging, woollen mill, paper mill, rope and twine making, meat preserving, leather splitting
Soda-water machines; also machines for aerating liquids
Steam engines, and parts thereof, for mining (including gold dredging), or gold-saving purposes and processes, or for dairying purposes
Engines and machines for mining purposes—viz., capstan engines for mining shafts; winding engines, steam, air, or electrically driven, including bed-plates, foundation bolts, and friction clutches, when imported with the engines; drums for winding engines.

Part E SUBDIVISION IV,—PREFERENTIAL

Tea, in bulk—viz., in packages of 5lb. or over net weight of tea, 2d. the lb.

Customs Duties Act 1908

Customs Duties Act 1908

Customs Duties Act 1908

Contents

1 Short Title.

Enactments consolidated.

(a.)

(b.)

2 Interpretation.

1907, No. 15, secs. 2, 10.

3 Customs Duties and exemptions.

1907, No. 15. sec. 3

4 Exemptions from duties of goods in Part B.

Ibid, sec. 4

5 Special duties on goods in Parts C, D, and E if not the produce or manufacture of some part of British dominions.

Ibid, sec. 5

(a.)

(b.)

(c.)

(d.)

(e.)

(f.)

6 Certificate to be produced to Collector that goods are the produce or manufacture of some part of British dominions.

Ibid, sec. 6

Forfeiture of goods on false invoice, &c.

Onus of proof on importer.

Regulations.

7 Minister to decide disputes as to interpretation of Tariff.

1907, No. 15, sec. 23

8 Act not to affect duties as fixed in pursuance of treaty with South African colonies.

Ibid, sec. 7

Termination of treaty. 1907, No. 2, secs. 2, 4

9 Reciprocal trade with British dominions.

1903, No. 78, sec. 12

10 Reciprocal trade with foreign countries.

1903, No. 78, sec. 13

11 Special provisions as to Cook Islands.

1907, No. l5, sec. 14

(a.)

(b.)

(c.)

(d.)

12 Act to be incorporated with Customs Law Act.

Ibid, sec. 31

SCHEDULES

FIRST SCHEDULE Enactments consolidated

SECOND SCHEDULE The Customs Tariff

Part A DUTIES

Part B EXEMPTIONS

PREFERENTIAL TARIFF

Part C Cement, Portland, and other structural, and building cement

Part D SUBDIVISION 1.—PREFERENTIAL

Part D SUBDIVISION II,—PREFERENTIAL

Part D SUBDIVISION III.—PREFERENTIAL

(1)

(2)

Part E SUBDIVISION I,—PREFERENTIAL

Part E SUBDIVISION II.—PREFERENTIAL

Part E SUBDIVISION III.-PREFERENTIAL

Part E SUBDIVISION IV,—PREFERENTIAL

Customs Duties Act 1908