The new tariff is based almost entirely on specific schedules; only in
exceptional instances, such as in the case of drugs, are ad valorem
duties imposed. There were many reductions from the former tariff,
especially on articles of prime necessity, but in some cases the rate
remained substantially the same, while in a few it was slightly
increased, a tendency being observed to protect home industries. On
the whole the revision made an average reduction of about 15 per cent
as compared with the former tariff, but the new duties are
scientifically distributed and after a year of commercial readjustment
the revenue reached higher figures than ever before.
Less than 6 per cent of the customs receipts are derived from export
duties. Such duties are imposed on cacao and a number of other
articles, but not on sugar or tobacco. The tax is not a large one, but
the imposition of any export tax is deplored.
Wars and crop conditions have had their influence on the customs
receipts, but the figures continue satisfactory, as appears from the
following table of collections since the establishment of the
receivership:
GROSS CUSTOMS COLLECTIONS
First Modus Vivendi year, April 1, 1905, to March 31, 1906
.
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