CUSTOMS REVENUE

Evening Post, Volume CVIII, Issue 133, 2 December 1929, Page 14

CUSTOMS REVENUE

LEADING YIELDS

ALCOHOLICS AND TOBACCO

'■Evening Post," 2nd December

Returns given in the "Gazette" show an increase in revenue for the quarter ended 30th September over that of tbe cor-'espondinj': quarter of last year. From all sources £2,390,553 was collected last quarter against £2,109,090 for the September quarter, 1925. Primage duty increased from £113,895 last year to £203,802 for the September period of 1929. Beer, wines, and spirits duties, and excise on locally brewed beer yielded a total of £437,749, whereas "the duty on .tea amounted to £591; cigars, cigarettes, and tobacco, duty and excise, totalled £350,----260.

The figures on the September quarter's returns compared with September of last year show decrease in duties on imported cigarettes, and an increase in the excise on cigarettes made in New Zealand. The New Zealand "Trade Keview" shows that for the year 1928 the percentage of each class of revenue collected by the Customs was 4.82: per cent, oa food; 24.11 per cent, on clothing, 31.49 per cent, on tobacco, and 39.58 per cent, on other. The same authority remarks that the revenue collected during the past three years under various heads was as follows:— 1020. 1927. 1925. £ £ £ Alcoholics and tobacco ..' 2,679,050 2,512,4i>S 2,279,974 Clothing and textiles .. i,7G0,40S 1,651,390 1,744,139 Foodstuffs .. 359.656 363,6113 3-J7.585 Other - 3,102,623 2,505,451 2,564,757 It is remarked that "there is not any wide fluctuation in the proportions of the ' different classes in ' the last three years. The share borne by foodstuffs has been decreased considerably since 1906. Clothing goods bear a heavier share while the percentage of liquor and tobacco has declined, although the rate of duty has been very considerably increased in recent years. Liquor and tobacco were a. little heavier in 1927 owing to heavy clearances in anticipation of higher duties. The chief lines in the 'all other articles' above are metal goods and machinery £678,725; motor vehicles, cycles, parts, and tires, £1,029,779; jewellery, timepieces, and fancy goods, £152,848; drugs, etc., £134,----007; and china and glassware, £83,561. The increase in 'other' in recent years is due mainly to motors. The duty on alcoholic liquors averages 120 per cent, of the value of imports, tobacco goods 86 per cent., apparel 26 per cent., jewellery, timepieces, and fancy goods 23% per cent., and the average on all imports is 16.12 per cent."

Duties oh whisky, brandy, rum, and gin are 36s per gallon, equal •to 6s per ordinary case bottle of twelve to the case. Sparkling wines pay duties of 15s per gallon; but if of South African origin they pay 0s 6d, and if Australian, they pay 10s per gallon. Still wines carry a duty of 6s per gallon, or Gd per bottle; but if Australian the duty is 4s per gallon, and for South African the duty is 3s 6d per gallon.

Beer excise duty for the quarter in review came to £136,736, collected on 2--839,583 gallons.

_ For the September quarter of 1929 the imports (including snuff), was 4923 pounds, producing a revenue of £2954, ■whereas* the duty collected under this heading for the last quarter of 1928 was1 £3769. The duty on cigarettes is 25s 6d per 1000 of- 2% pounds and 10s 6d per pbund.

" Cigars pay a duty of 12s per pound, and their imports are almost stationary, with a tendency to decrease, as not only is the price high, but the cheaper cigarette haa caused reduced consumption of cigars and pipe tobacco. Cigar imports for the past two or, three years have been as follow:— , "' .' Weight. ' ,„.- lbs--192a 34,044 1928. 25993 1927 .• 3i, 2 £2 192S 28,332 For the September quarter, 1920, and Including snuff 4,923 Cigars .and snuff made in New Zealand during the past quarter produced a excise duty amounting to £287, as against £330 for September quarter, 1928. On cut manufactured tobacco the duty is 4s 2d per pound, but i£ fine cut for cigarettes, it is 10s per pound; other tobacco is 4s per pound. The excise duty levied on cigarettes made in New Zealand by machinery is 5s ,6d per pound, but if made by hand the excise duty is 4s per pound. Tobacco, cigars, snuff, and cigarettes manufactured in New Zealand during^ the September quarter amounted in weight to £319,420, of which £277,072 •was on account of tobacco, £140,911 on account of cigarettes.