Custom-House.
The Montevideo custom-house produces the principal revenue the public treasury counts with. The other custom-houses all over the littoral and in the Brazilian frontiers are comparatively a great deal less important.
Imports have to pay general duties ad valorem, which vary between 8 and 51 per cent., and also specific duties, such as for wine, brandy, tobacco, rice, sugar, petroleum, olive oil, beer, matches, etc.
There is a law regulating these specific duties.
According to the law of the year 1888 all national products were free from duty; but in the year 1890 a new law restored the specific duty.
Corn, wheat, flour and lucerne pay also the specific duty.
Since the year 1888 many modifications have been introduced in the custom duties laws, in order to increase the revenue and also to protect national industry.
Besides the duties ad valorem there is also an additional duty of 5 per cent.