§ Resolved,
§ "That in lieu of the customs duties now chargeable on wines imported into Great Britain or Northern Ireland there shall, on and after the twenty-fifth day of April, nineteen hundred and twenty-seven, be charged in the case of wines not being Empire products duties at the rates specified in Part 1 of the following table, and in the case of wines being Empire products duties at the rates specified in Part II of the said table:
| Description of Wine. | Rate of Duty per Gallon. | |
| PART 1. | s. | d. |
| Not exceeding 25 degrees proof spirit | 3 | 0 |
| Exceeding 25 degrees and not exceeding 42 degrees | 8 | 0 |
| Every degree or fraction of a degree above 42 degrees, an additional duty | 0 | 8 |
| Sparkling, an additional duty | 12 | 6 |
| Still, in bottle, an additional duty | 2 | 0 |
| PART II. | ||
| Not exceeding 27 degrees proof spirit | 2 | 0 |
| Exceeding 27 degrees and not exceeding 42 degrees | 4 | 0 |
| Every degree or fraction of a degree above 42 degrees, an additional duty | 0 | 4 |
| Sparkling, an additional duty | 6 | 3 |
| Still, in bottle, an additional duty | 1 | 0 |