2336
THE NEW ZEALAND GAZETTE.
[No. 67

(a.) “British goods” means and includes—
(i.) Goods wholly the produce of the British Dominions:
(ii.) Goods wholly manufactured within the British Dominions from materials
produced in such Dominions:
(iii.) Goods wholly manufactured within the British Dominions, in respect of
which all manufacturing processes are performed in the British
Dominions from unmanufactured raw material of foreign origin:
(iv.) Goods partially produced or partially manufactured in the British Do-
minions, provided that the final process or processes of manufacture
have been performed in such Dominions and also that the expenditure
in material produced in such Dominions and [or] labour performed
within such Dominions (calculated subject to the qualification here-
under) in respect of each article is not less than one-fourth of the
factory or works cost of such article in its finished state.

(b.) In the calculation of such proportion of produce or labour of the British
Dominions none of the following items shall be included or considered: Manufacturer’s
profit, or the profit or remuneration of any trader, agent, broker, or other person dealing
in the article in its manufactured finished condition; cost of outside packages or any
cost of packing the goods thereinto; any cost of conveying, insuring, or shipping the
goods subsequent to their manufacture.

(c.) Goods which, after shipment from any part of the British Dominions, have
entered the commerce of or been subjected to any process of manufacture in any foreign
country shall not be deemed to be British goods.

(d.) “British Dominions” includes British Protectorates.

(e.) “Foreign goods” means all goods other than British goods.

(f.) All goods shall be deemed to be foreign goods and liable to duty accordingly
unless there is produced to the Collector an invoice of the goods, having thereon a
certificate signed by the sender or consignor, and in a form approved by the Minister of
Customs, to the effect that the goods are British goods within the meaning of this Order.
No such invoice shall relate to any goods other than those to which the certificate refers.

(g.) In the case of goods sent through the post, or with the consent of the Adminis-
trator in any other case, the Collector may dispense with the said certificate if he is
satisfied by any other evidence that the goods are British goods.

(h.) In every case where full duty under this Order is payable on any goods owing
to the non-production of such certificate, and at the time of the importation the importer
alleges and the Collector has reason to believe that such goods are British goods and
that such non-production is due to accident, the following provisions shall apply:—
(i.) Any amount of duty so payable in excess of the duty payable upon like
goods being British goods may be held by the Collector on deposit
pending the production of an invoice with the said certificate thereon:
(ii.) Such deposit shall be returned to the importer if the invoice with the said
certificate thereon is produced within six months from the date of pay-
ment of the deposit, but otherwise the same shall be applied as duty
payable under this Order unless other action is specially directed by
the Administrator.

(i.) In all proceedings under the Customs Act, 1913, goods liable to ad valorem
duty shall be presumed to be foreign goods unless the contrary is proved.

EXEMPTIONS.

The following goods shall be exempt from Customs duty:—

1. Coin being legal currency in Samoa.
2. Printed literature, including printed music.
3. Passengers’ baggage and effects, including only wearing-apparel and other
   personal effects that have been worn or are in use by persons arriving
   in Samoa; also instruments and tools of trade, occupation, or employ-
   ment of such persons not exceeding £50 in value, and household and
   other effects not exceeding £100 in value, if such instruments, tools, or
   effects have been in use for twelve months by the persons bringing
   them to Samoa and are not intended for any other person or for sale.
4. Goods approved by the Administrator for importation by Christian missions
   for religious or educational purposes.
5. Medical, surgical, dental, and optical instruments and appliances approved
   by the Administrator.
6. Drugs and chemicals approved by the Administrator for medical, surgical,
   sanitary, dental, or veterinary purposes.
7. Insecticides and other articles approved by the Administrator for the
   destruction of vermin and pests.
8. Fresh vegetables and fresh fruit.
9. Official supplies for Consular officers of countries where a similar exemption
   exists in favour of British Consuls.
10. Chinese tobacco—that is to say, tobacco approved by the Administrator as
    exclusively suitable for use by Chinese.
11. Live animals and birds approved by the Administrator.