Lapas attēli

Per cent. Silk threads and floss with silk on wooden spools, for the spools only

45 Laces, ribbons, &c., for the inside frames of wood, card-board, or similar materials, except the textiles, off the net weight of the articles

10 Perfumery, for all “envases" and inside packings

25 NOTE.-Soaps which pay on the "envases interior" are excepted.


Reimportation of national articles. Merchandise, fruits, and national effects which may be exported abroad and returned to the Peninsula and Balearic Islands shall be considered as forcign, and shall be subject to the payment of duties named in the tariff. The following articles which will be admitted free of duty are excepted :

1. Paintings that are works of fine art, when they shall have been exported with the customs invoice, and when on their returu the number of that document is qnoted or the duplicate of the same is produced in order to make the due comparisons.

2. Books, provided always that the number of copies, the title of the book, and Dame of the printer are stated in the invoice.

3. Copper coins, returned from abroad or from the provinces of Ultramar, if on examination made in the mint of Madrid it is found to be Spanish coined (“cuso"), legitimate and in circulation, the customs shall send samples of the copper coin to the General Direction for said examination, suspending its clearance until the proper result of the examination shall have been received.

The following national articles aball also be admitted free of duty, after the rules established in the customs regulations shall have been complied with:

1. Wines and "envases."

2. Carriages, saddle horses (“caballerias "), and other animals (“ganados ") which may leave by land and which may be imported in the same manner.

3. Articles returned from foreign exhibitions. 4. Wrecks and remains of vessels wrecked abroad. 5. Staves and ores from the Irati Monntains and Roncal Valley in the province of Navarre, which may pass in transit through France.

6. Iron ores conveyed by the Bidasoa River to be reimported in transit France.

7. Merchandise which may pass in transit through Portugal, in accordance with the regulation approved by royal decree of 7th February, 1877.


Commerce with the provinces of Ultramar. In conformity with the law 30th of June, 1882, commerce from the ports of the provinces of Cuba, Porto Rico, and Philippines, to those of the Peninsula and Balearic Islands shall be subject, in regard to shipping and reception of merchandise, to the same formalities as those established by the customs regulations for the commerce between the ports of the peninsular provinces.

The products of Cuba, Porto Rico, and Philippines shall be admitted free of duty into the Peninsula and Balearic Islands, tobacco excepted, which shall be subject to the legislation in force, and brandy, sugar, cocoa, chocolate, and coffee will pay the duties fixed by said law.

Those duties which have to be abolished on 1st July, 1892, and reduced by a tenth part yearly until their extinction, will be collected each economic year in the following form:

Merchandise product of and proceeding from Cuba and Porto Rico.

Time of reduction.

From July 1, 1882, to July 1, 1883.
From July 1, 1883, to July 1, 1884.
From July 1, 1884, to July 1, 1885.
From July 1, 1885, to July 1, 1886.
From July 1, 1886, to July 1, 1887.
From July 1, 1887, to July 1, 1888.
From Joly 1, 1888, to July 1, 1889.
From July 1, 1889, to July 1, 1890.
From July 1, 1890, to July 1, 1891.
From Joly 1, 1891, to July 1, 1892.
From July 1, 1892......






10 00
9 00
8 00
7 00
6 00
5 00
4 00
3 00
2 00
1 00

25 00
22 50
20 00
17 50
15 00
12 50
10 00
7 50
5 00
2 50

20 00
18 00
16 00
14 00
12 00
10 00
8 00
6 00
4 00
2 00

12 00
10 80
9 60
8 40
7 20
4 50
3 60
2 40
1 20

5 50 4 95 4 40 3 85 3 30 2 75 2 20 1 65 1 10

55 Free

When the preceding articles are the product of and proceed from the Philippines, they shall only pay the tifth part of the duties fixed for those of Cuba and Porto Rico.

The attestation (“comprobacion”) of the number of the sugars, both of “tren comun” and “ centrifucados,” shall be made in the customs by the mere comparison of the color of the samples taken at the time of clearance with the official standard No. 14 of the Holland scale.

Transitory or temporary duty.

Sugar of all kinds, the products of and proceeding from the Spanish provinces of Ultramar, will pay the transitory or temporary duty of 8 pesetas and 50 centimes per 100 kilograms fixed by article 11 of the law of budgets of 1878-'79.

There shall be also exacted the transitory or temporary duty provided for by article 18 of the law of budgets of 1876–77 on cocoa, coffee, and brandy of the same provinces, in the following form:

Cocoa, per 100 kilograms, 16 pesetas; coffee, per 100 kilograms, 27 pesetas; and brandy, for each hectoliter, 3 pesetas, 75 centimes.

Municipal tax.

As provided in article 27 of the law of budgets of 1878–79, with reference to article 43, that of July 11, 1877, there shall be collocteil as a municipal tax a sum equal to the transitory or temporary tax for sugar, cocoa, and coffee of the provinces of Ultramar.



Canary Islands. The only ports of these islands which may trade with those of the Peninsula are those of Santa Cruz de Tenerife, Orotava, Ciudad del Real de las Palmas Sta. Cruz de la Palma, Arrecife de Lanzarote, Puerto de Cabras, San Sebastian, and Valverde. The following products of these islands will be admitted free of duty: Oil of tartago (“ tartago”). Almondo. Lupines (altramuces). French beans (alubins). Mineral soda (barrilla). Chestnuts (castanas). Barley (cebaula). Onions (cebollas). Rye (centeno). Cochineal (cochinilla). Sweetmeats (dulces). Straw (for bats). Fruits. Peas (garbanzos). Seeds (semillas). Indian corn (maiz). Dyes (orchilla). Potatoes. Fish (pescado). Filtering stones (piedras de filtro). Stones for paving (losetas). Silk in cocoon or pod, raw and worked. Wheat. Wine.

Goods, fruits, and effects introduced into the Canary Islands, proceeding from the Peninsula, shall lose their nationality and be considered as foreign onos, if thoy are returned to the Peninsula as insalable or for other causes.

Merchandise, the pro.luct of and proceeding from the Spanish provinces of Ultramar, which may touch at Canaries shall preserve its nationality on its introduction into the Peninsula, the said ports being considered as deposits, but it must be included in the certificates (“documentacion”) determined by the customs regulations.

Ceuta, Melilla Alhucemas, Peñon de la Gomera, and Chafarinas Islands.

Goods, fruits, and effects, wbatever may be their origin, proceeding from the above mentioned ports and introduced into the Peninsula and Balearic Islands, shall be considered as foreign, and will pay the duties of this tariff,

Fish, the product of and proceeding from the tunny fisheries (“almadrabas") of Ceuta, Melilla, and Chafaripas Islands, will be admitted free of duty, subject to the formalities established in the regulations.

Munitions of war and military effects, proceeding from all the free ports, when they come accompanied by the pass (“permit”) or guide ("guia”) of the corresponding commissary of war or chief of the military corps to which they may belong, will be admitted free of duty.


Commerce with Fernando Po and its dependencies. Merchandise which may be the product of and which may proceed directly from the Spanish islands of Fernando Po and its dependencies, Annobon, Corisco, Eloboy, and Cape of St. Juan, shall not pay any duty on their introduction into the Penin. sula and Balearic Islands, as the trade will be considered as coasting trade.

All the products of the western coast of Africa brought to Fernando Po and its dependencies, and thence conducted directly to the Peninsula and Balearic Islands, shall pay three-fifths of the duties assigned in the tariff, always provided that they are accompanied by the documents required by the customs regulations.


Direct importation. It will be understood for tariff purposes that direct navigation shall be when ships which may have been loaded with merchandise in non-European ports may conduct the same to those of its destination in the Peninsula or Balearic Islands without touching at any foreign port during the voyage. Merchandise shall enjoy the benefits of direct “procedencia” in the following cases:

1. When vessels loaded with the same may enter foreign ports, through stress of weather or to receive orders, without loading or unloading.

2. Whenever the vessels, through damage or an unavoidable sea accident, may be obliged to transship the merchandise to other vessels to be taken to its destination.

3. Products of the Philippino Islands wbich, being accompanied with the certificate of origin and of embarkation for the Peninsula, may have been transshipped during the voyage, but without unloading in any foreign port.

4. The same Philippine products with like certificates, although the vessels carrying the same may touch at other ports of India and China to complete their cargo.

5. Vessels which, carrying products of the provinces of Ultramar, may enter foroign ports of America to complete their cargo.

NOTES.—The certificates of nationality of merchandise and of its shipment shall be made on the presentation of the invoices certified to by the customs of Ultramar.

Damaged merchandise through stress of weather, transshipments to other vessels in foreign ports, shall be justitied by certificates of the respective Spanish consuls. The customs shall verify the fact of direct importation (“procodencia") by the examination of the documents of navigation.

DISPOSITION TWELFTH. Trade with nations which have celebrated treaties with Spain. In compliance with article 4 of the law of 6th July, 1882, the reduced duties which may result from the application of the first of the three reductions provided by the said law, and which are fixed in the second column of this tariff, shall only be applied to the merchandise which may be produced and proceed from nations which have treaties of commerce with Spain. These aro


Dato of

Date of termination.

Netherlands and colonies
Sweden and Norway..
France and Algeria ...

Mar. 30, 1868 Oct. - 1882
Sept. 8, 1872 Oct. 1882
Aug. 21, 1875

Oct. 1882
Feb. 22, 1870 Oct. 1882
Nov. 18, 1871 Oct.

1882 Dec. 20, 1872 Oct. 1882 Feb. 23, 1876 Oct. 1882 Feb. 28, 1871 Oct. 1882 Aug. 27, 1869 Oct. 1882 Mar. 13, 1862 Oct. 1882 May 4, 1878 May 4, 1884 June 3, 1880 A pr. 14, 1887 Feb. 27, 1880 Sept. 26, 1890 Feb. 6, 1882 Feb. 1, 1892


China, United States of Colombia, Japan, Morocco, Paraguay, Persia, Peru, Siam, and the Hawaiian Islands, in virtue of other treaties, will enjoy the treatment of the most favored nation.

The duties named in the first column of the tariff will be exacted on merchandise proceeding from other nations.

The duties of a nation which may have a treaty of commerce with Spain shall be applied without any condition to all merchandise which is not specially indicated in the tariff, and which may proceed directly from a nation having such treaty, provided always that on the verifications made of said merchandise when it is dispatched it is ascertained that it is not the product of a nation having such treaty.

For the merchandise marked with letter “C” in the margin of the tariff there shall be exacted from the importer, in order to prove the nationality of the same, a certiticate of origin made out in conformity with the following rules:

RULE 1. The certificate of origin which the importer must present at the time of clearance shall consist of an official declaration made by the producer or manufacturer or person authorized by him, before the local anthority of the place of production or of deposit, that the goods referred to in the certificate are from bis manufactures or a product of his industry; the respective Spanish consuls shall legalize, without duties or expenses, the signatures of said authorities.

RULE 2. The certificate shall express the number, marks, numeration, and gross weight of the packages; and in regard to the merchandise therein contained, its material and class; with regard to threads (“hilados") and textiles it will be clearly expressed whether they are of cotton, hemp, or flax, wool or silk, or mixed with those materials.

RULE 3. Certificates of origin of the products of China and Japan, specially destined to Spain, shall be written in Spanish at the Spanish consulates in those empires, with the visé of the consul; and the vessels carrying the merchandise may transship it to other vessels without losing the benetits of the most-favored-nation clause, provided always that the transshipment is justified.

RULE 4. Merchandise of a country which may have a treaty of commerce with Spain, destined to Spaiu, accompanied by the corresponding certificate of origin, and which may pass in transit through another country having such a treaty, will not be required to justify the transit; but when the transit takes place through a nation having no treaty of commerce, it must be so stated by a special certificate issued by the consul of Spain or by the respective foreign customs officials.

RULE 5. The certificates may be written in Spanish or in French. When they are written in any other language, they will be translated into Spanish (as the merchant may select) by official interpreters, ship-brokers, interpreters, commercial brokers, boards of agriculture, industry, and commerce of the locality, or by the consuls of the nations having treaties of commerce with Spain to which the merchandise may belong.

RULE 6. When the merchants receive the certificates without the requisites above set forth they may return them before the clearance, in order that the formalities omitted may be supplied, making use in the mean time of the place of storage granted the customs regulations, with the understanding that on applying for the clearance of the merchandise accompanied by certificates of origin, this document shall be considered as definitely admitted.

RULE 7. If at the time of examination the corresponding certificates are not presented, and is presented they should not contain all the requisites, or they should not agree with all the merchandise referred to, they shall be null, and the duties fixed for nations which have no treaty of commerce with Spain shall be exacted.

RULE 8. The merchandise and effects in small quantities which travelers may bring in their baggage, proceeding from nations which have a treaty of commerce with Spain, will not require certificates of origin in order to enjoy the lowest duties established for said nations; but if on examination it is found that the effects and merchandise are the industrial product of countries having no treaty of commerce with Spain, the duties fixed in the first column of tho tarifi' shall be exacted.

RULE 9. The minister of finances (hacienda) may at all times, when deemed proper, make exceptions in the requirements of a certificate of origin for merchandise marked letter “C” in the tariff.


Premiums and drawbacks.

Exporters in the Peninsula of refined sugar shall have the option between the payment of a premium of 57 pesetas 39 centimes per each 100 kilograms of sugar which they may export, assigned by the law of 17th July, 1819, and the decreo of 12th July, 1869, or the returu (drawback) to them of the customs and consumption duties col


lected as transitory and additional municipal charge; provided always that the rogulations in regard to the same, in accordance with the law of 220 June, 1880, shall bave been complied with.

In order that the return (drawback), in case it should be preferred, may be authorized while its value may exceed the premium of 17 pesetas 39 centimos above mentioned, the exporters shall have to previously prove, through the means which the administration may have established or shall establish, that the refined sugar which is exported proceeds from sugar No. 14 inclusive, or inferior thereto, or from honey, the product of, and proceeding from, one or more of the Spanish provinces of Ultra

In no case and for no reason shall the premium and the return duties (drawbacks) be made at one and the same time.

A premium of 40 pesetas will be allowed to the constructors of national vessels for each ton (2.83 cubic meters) which the vessels constructed may measure, the formalities established having previously been complied with (law of 25th June, 1880).

The tariff duties which may have been paid by constructors or repairers of vessels and marine machinery on materials of any kind imported from abroad for the construction, cleaning, and repairing of iron or wooden vessels shall be returned; also for worked material necessary for armament, and for material necessary for the construction and repair of engines and boilers of steam naval vessels, wbatever may be the system and force of such apparatus.

In order to return the duties, the weight and bulk of the materials or effects shall be appraised (as expressed in the tariff) by the weight or bulk of the work when finished, so that that part of the duties corresponding to the waste ("inermas") and remainder (“lesechos”) of said materials or effects resulting from the construction or transformation when applied to said works may be credited to the treasury (decree law 220 November, 1868).

In order to effect the return of the duties, the rules of instruction at present in force must be previously complied with.


Prohibited articles of importation.

1. Arms of war, * projectiles, and ammunition, except by permission of the Government.

2. Reproduction of hydrographic charts published by the marine (navy department). 3. Catapults or culverins (“cerbatanas"), air-guns. 4. Books and printed matter in Spanish in cases prescribed by law of copyright. 5. Maps and charts by Spanish anthors in conformity with the same law. 6. Missals, breviaries, and other liturgical books of the Roman Catholic Church. 7. Moorish ("oebavos") coin. 8. Pictures, figures, and all other olujects offensive to morality. 9. Pharmaceutical preparations or secret remedies of unknown composition.

10. Rosaries and other religious objects from holy places, introduced for commerce and private use.

11. Tobacco in the form and cases specified in the rules of (Government) monopoly "estanco."

12. Articles and objects the entry of which may be prohibited by other ministries to avoid injury to the public health or damage to agriculture.

NOTE.-The importation at the present time of the following articles is prohibited:

1. Roots, shoots, graftings, all the residue of the vine, such as trunks, roots, leaves, and anything which may have served for its cultivation, although imported as wool or combustible, and all kinds of trees, shrubs, and live plants, with the exception of those dissected, and properly prepared herbs.

2. Potatoes, their leaves, shoots, sprouts, and cuttings, and the sacks or packages (“envases”) in which they may be brought, from any part of America and Holland.

3. Lard in an untried state proceeding from the United States of America.

NOTICE. 1. The items of merchandise for which is exacted a certificate of origin (or its equivalent), in order to show that it is the product of a nation having a treaty of commerce with Spain, are marked with the letter c.

2. Items of the tariff whose present duties are extraordinary are marked with the letter e.

3. Items marked with an asterisk (*) pay duly according to weight.

* Pistols, revolvers, guns, and carbines whicb exceed 7 millimeters shall be considered as arms of war.

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