§ 1."That in lieu of the duties of Customs now payable on Wine imported into Great Britain or Ireland, there shall be charged, levied, and paid the duties following (that is to say)—
| £ | s. | d. | |
| Wine (other than still Wine imported in bottle) not exceeding 30 degrees of proof spirit, the gallon | 0 | 1 | 6 |
| Exceeding 30 but not exceeding 42 degrees of proof spirit, the gallon | 0 | 3 | 0 |
| And for every degree, or part of a degree, beyond the highest above charged, an additional duty, the gallon | 0 | 0 | 3 |
| Sparkling Wine imported in bottle, an additional duty, the gallon | 0 | 2 | 6 |
| Still Wine imported in bottle, the gallon | 0 | 3 | 0 |
§ In this Resolution the word 'Wine' includes lees of Wine. The word 'degree' includes no fraction of the next higher degree."