of the specific duties have since been increased. The more important of 
these are the following (including the above-mentioned temporary 25 per 
cent. increase, from which, however, the first 4 articles are exempted). 
Raw coffee . . . 
Coffee-substitutes . 
Roasted coffee . 
Sugar . . . 
Tea. . . . . 7? 
Chocolate . . 2 
Cocoa . . . . . 3 63 
Lozenges and other sweets 2°0 
Tobacco . . . . . . . 500 
Cigars and Cigarettes . . . . 5600 
Ble « 4 2 + a 4% 4» 38 
Claret and Fruit-juice . . . 125 
Sherry, Portwine, and Malaga . 250 
Cognac (50 per cent. of alcohol) 375 
Spirits (100 per cent. of alcohol) 625 
60 aurar per kilo 
50 — 
30 
Hire 
The Tax on Goods Act at present in force dates from 1926. All 
goods comprised by this act are divided into the following 7 groups. 
{The ad valorem duty is not included.) 
I. Gr. Cement, Taretc. . . . . . . . . 
3 Various kinds of hardware, barrels and 
materials for barrels, cattle fodder, 
glass ete. . . . . . . . . 
Piece-goods, ready made clothes, foot- 
wear and cofton thread . . . . . 
a. Salt... . . 
>. Coals . . , . . 
c. Petroleum . . . . . 100 kilos 
limber, unwrought . . . . . . . 5 + cubic foot 
Toys and articles of ornament . . . 100 — - kilo 
All other dutiable goods . . . . . 60 — - 10 kilos 
60 aurar per 100 kilos 
a 
v 
Besides the taxes levied on imported goods, there is also an ad 
valorem duty of 1!/2 per cent. on all Icelandic goods exporfed. Ex- 
empted from ad valorem rates are only salted herring, fish-meal and 
offal, on which a duty by weight is payable at the rate of 150 aurar 
per barrel, 100 aurar per 100 kilos, and 50 or 100 aurar per 100 
kilos respectively. 
IMPORTS AND EXPORTS 
The average annual value of imports and exports during the last 30 
vears has been (in 1000 krénur):