§ Australia.—In the majority of tariff headings under which preference is accorded, the preference amounts to 10 per cent. ad valorem, though in a substantial number of cases it reaches 15 per cent. ad valorem, and even, in a few cases, 20 per cent.
§ Canada.—The rates of Customs duties are classified under three tariffs, namely:
§ British preferential tariff;
§ Intermediate tariff (reduced in certain instances under the Franco-Canadian Convention, 1923);
§ General tariff.
§ The British preferential tariff is applied to goods imported from the United Kingdom and most other parts of the Empire; the intermediate tariff to goods imported from France, Italy, Belgium, Holland, and certain other countries entitled to most-favoured-nation treatment in Customs matters in Canada; and the general tariff to goods imported from all other countries, including the United States of America.
§ A comparison of the British preferential tariff and general tariff shows that a preference of 10 per cent. or 12 per cent. ad valorem. is accorded to many important classes of British goods, subject 624W to ad valorem duties. In some items, however, the preference falls as low as 2½ per cent. ad valorem, whilst in others it reaches 17½ per cent. ad valorem.
§ The intermediate tariff rates vary considerably in their relation to the British preferential tariff, and, as a general statement, it is only possible to say that as between the British preferential tariff and the intermediate tariff (as reduced in some cases by the Franco-Canadian Convention) the ad valorem, preference in favour of the United Kingdom is, for the most part, 1 to 3 per cent. lower than the preference enjoyed in respect of the corresponding articles as against the United States of America and other countries subject to the general tariff.
§ New Zealand.—In the majority of tariff headings under which preference is accorded, the preference ranges from 10 per cent. ad valorem to 20 per cent. ad valorem.
§ Union of South Africa.—Preference is at the uniform rate of 3 per cent. ad valorem on all goods subject to ad valorem duties.
§ Irish Free State.—The tariff of Great Britain (including the preferential rebates) is in force, with the following amendments resulting from the recent Budget proposals:—
- (a) Tea Full rate of duty, 5d. per 1b.
- (b) Uniform rates of duty on (1) sugar, confectionery, and (2) cocoa preparations, with a rebate in each case of one-sixth of such rates.
- (e) Increased duty on table waters.
- (d) No preference in respect of unmanufactured tobacco.
- (e) New duties on boots and shoes, beer, wine and spirit bottles, soap, and candles, wit]) no preferential rebate.
§ 2. COLONIES, ETC.
§ Fiji.—In the majority of tariff headings under which preference is accorded the preference amounts to 12½ per cent. ad valorem.
§ Basutoland Protectorate, Bechuanaland Protectorate, and Swaziland Protectorate.—The Customs tariff of the Union of South Africa is in operation; preference is at the uniform rate of 3 per cent. ad valorem on all goods subject to ad valorem duties.
625W§ Rhodesia, Northern and Southern.—The rate of preference for the items specified in the Customs tariffs ranges from 3 per cent. ad valorem to 25 per cent. ad valorem. On all dutiable goods unspecified in the tariffs, the preference amounts to 11 per cent. ad valorem.
§ Bahamas.—The preference takes the form of a drawback equal to 25 per cent. of the amount of the duty leviable on similar goods of foreign origin.
§ Jamaica.—The preferential rate of duty is, with very few exceptions, three-fourths of the rate of duty under the general tariff. On most manufactured goods the preference amounts to 5 per cent. ad valorem.
§ St. Lucia.—The preferential rate of duty is, with very few exceptions, two-thirds of the rate of duty under the general tariff. On most manufactured goods the preference amounts to 5⅝? per cent. ad valorem.
§ St. Vincent.—The preferential rate of duty is, with very few exceptions, two-thirds of the rate of duty under the general tariff. On most manufactured goods the preference amounts to 5½ per cent. ad valorem.
§ Barbados.—The preferential rate of duty is, with very few exceptions, one-half of the rate of duty under the general tariff. On most manufactured goods the preference amounts to 12 per cent. ad valorem.
§ Grenada.—The preferential rate of duty is, with very few exceptions, two-thirds of the rate of duty under the general tariff. The preference generally amounts to 5 per cent. or 7½ per cent. ad valorem.
§ Virgin Islands.—The preferential rate of duty is, with very few exceptions, two-thirds of the rate of duty under the general tariff. On most manufactured goods the preference amounts to 4 per cent. ad valorem.
§ St. Christopher-Nevis.—The preferential rate of duty is, with very few exceptions, two-thirds of the rate of duty under the general tariff. On most manufactured goods the preference is equal to 5 per cent. ad valorem.
§ Antigua.—The preferential rate of duty is, with very few exceptions, two-thirds of the rate of duty under the general tariff. On most manufactured 626W goods the preference is equal to 5 per, cent. ad valorem.
§ Montserrat.—The preferential rate of duty is, with very few exceptions, two-thirds of the rate of duty under the general tariff. On most manufactured goods the preference is equal to 5 per cent. ad valorem.
§ Dominica.—The preferential rate of duty is, with very few exceptions, two-thirds of the rate of duty under the general tariff. On most manufactured goods the preference amounts to 5¼ per cent. ad valorem.
§ Trinidad and Tobago.—The preferential rate of duty is, with very few exceptions, one-half of the rate of duty under the general tariff. On most manufactured goods, the preference amounts to 10 per cent. ad valorem.
§ British Honduras.—The preferential rate of duty is, in the majority of cases, one-half of the rate of duty under the general tariff. On most classes of manufactured goods, the preference amounts to 10 per cent. ad valorem, and to 5 or 15 per cent. ad valorem in some other cases.
§ BritishGuiana.—The preferential rate of duty is generally one-half of the rate of duty under the general tariff. On most classes of manufactured goods the preference amounts to 16⅔? per cent. ad valorem.
§ Cyprus.—The preferential rate of duty is generally five-sixths of the rate of duty under the general tariff. On most classes of goods the preference amounts to 2½ per cent. ad valorem.