An Act imposing Duties of Customs, with the Tariff of Duties payable under it

Contents
An Act imposing Duties of Customs, with the Tariff of Duties payable under it
 * Preamble.
 * 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.
 * Forfeiture for misdescription, &c.
 * 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 Inconsistent enactments repealed.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.
 * Export duty on timber repealed.

Schedule A

Schedule B
 * Goods paying twenty-five per centum ad valorem.
 * Goods paying ten per centum ad valorem.
 * Goods paying ad valorem and specific duties.
 * Non enumerated.

Schedule C
 * Free Goods.
 * Arts and science.
 * Works of art.
 * Drugs, chemicals, dye stuffs, oils and colors not including chemical preparations or chemical compounds, for dyeing or otherwise, not elsewhere specified.
 * Manufactures and Products of Manufactures.
 * Metals.
 * Natural Products.
 * Special exemptions from duty.
 * Under regulations and restrictions to be prescribed by the Minister of Customs.

Schedule D

Schedule E

Schedules

 * Cassia, ground,
 * Cinnamon, "
 * Ginger, "
 * Mace,
 * Nutmegs,
 * 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.


 * Anatomical preparations,
 * Botany, specimens of,
 * Cabinets of Antiquities,
 * "   Coins,
 * "   Gems,
 * "   Medals,
 * Drawings, not in oil,
 * Gems,
 * Medals,
 * Mineralogy, specimens of,
 * Models,
 * Natural History, specimens of,
 * Sculpture, specimens of,


 * Busts&mdash;Natural size, not being casts nor produced by any mere mechanical process.
 * Casts&mdash;As models for use of schools of design.
 * Paintings&mdash;In oil, by artists of well known merit, or copies of the old masters by such artists.
 * Statues&mdash;Of bronze, marble or alabaster, natural size.


 * Acids of every description, except acetic and vinegar,
 * Alum,
 * Antimony,
 * Argol,
 * Bark, when chiefly used in dyeing,
 * Barilla,
 * Berries, when chiefly used in dyeing,
 * Borax,
 * 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,
 * Indigo,
 * Kelp,
 * Kryolite,
 * Medicines for Hospitals,
 * Metallic Oxides, dry, ground or unground, washed or unwashed, not calcined,
 * Nitre,
 * 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,
 * Phosphorus,
 * Red Lead, dry,
 * Roots, Medicinal, in their natural state,
 * Sal ammoniac,
 * Sal Soda,
 * Saltpetre,
 * 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.


 * Anchors.
 * Ashes, pot., pearl and soda,
 * Bread and biscuit from Great Britain and the B. N. A. Provinces,
 * Bolting, cloth,
 * Books&mdash;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,
 * Burrstones,
 * 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&mdash;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,
 * Junk,
 * 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,
 * Nails,&mdash;Composition,
 * Nails,&mdash;Sheathing,
 * Oakum,
 * 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,
 * Prunella,
 * Rags,
 * 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,
 * Cordage,
 * 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,
 * Treenails,
 * 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.

&mdash;
 * Brass,&mdash;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 :&mdash;
 * 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,
 * Wire,
 * 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.
 * Litharge.
 * 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&mdash;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.


 * Bristles,
 * Broom Corn,
 * Bulbs,
 * Caoutchouc, unmanufactured,
 * Clays,
 * Coal and Coke,
 * Cork wood,
 * Cork wood bark,
 * Diamonds, unset,
 * Earths,
 * Eggs,
 * Emery,
 * Fibre, Mexican,
 * Fibre, vegetable, for manufacturing purposes,
 * Fibrilla,
 * Flax, undressed,
 * Fire Clay,
 * Fire wood,
 * Fish, fresh, not to include Oysters or Lobsters in Tins or Kegs.
 * Furs, undressed,
 * Gravels,
 * Grease and Grease Scrap,
 * Gutta Percha, unmanufactured,
 * Gypsum, not ground nor calcined,
 * Hair, Human, Goat, Angola, Thibet, Horse, Hog and Mohair, unmanufactured,
 * Hay,
 * Hemp, undressed,
 * Hides,
 * Hops,
 * Horns,
 * India Rubber, unmanufactured,
 * Lemons, Oranges and Citrons or the rind of such when imported in brine for the purpose of being candied,
 * Manilla Grass,
 * Manures,
 * 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,
 * Osiers,
 * Pelts,
 * Pipe clay,
 * Pitch,
 * Plants,
 * Plaster of Paris not ground nor calcined,
 * Precious Stones, unset,
 * Ratan for chair makers,
 * Rice,
 * Roots,
 * Rosin,
 * Salt,
 * Sand,
 * Sea Grass,
 * Seeds for agricultural, horticultural or manufacturing purposes only, and not to include Cereals.
 * Shrubs,
 * Skins undressed,
 * Slate,
 * Stone, unwrought,
 * Tails, undressed,
 * Tanner's Bark,
 * Tampico white and black,
 * Tar,
 * Teasels,
 * Tobacco unmanufactured,
 * Tow undressed,
 * Trees,
 * 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,
 * Wheat,
 * Willow for basket makers,
 * Wood of all kinds, wholly unmanufactured,
 * Wool.


 * 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,
 * Arms,
 * Bagatelle Tables,
 * Billiard Tables,
 * Clothing,
 * Do.   plain for Officers,
 * Musical Instruments for Bands,
 * Stores.


 * "   Canteens, under regulations by Order in Council,
 * Coffee,
 * Sugar,
 * Tea.


 * "   Officers' Mess, under regulations by Order in Council,
 * China ware,
 * Cigars,
 * Glass ware,
 * Malt Liquors,
 * Plated ware,
 * Silver ware,
 * Spirits,
 * Table Linen,
 * Wine.


 * 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,
 * Seeds,
 * Green and dried fruits,
 * Fish of all kinds,
 * Products of fish and of all other creatures living in water,
 * Poultry,
 * Butter,
 * Cheese,
 * Lard,
 * Tallow,
 * 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.