HC Deb 25 February 1952 vol 496 cc894-5

Resolution reported, That, for the purposes of any Act of the present Session to consolidate with amendments certain enactments relating to customs and excise—

  1. (1) the duties of customs and the rates thereof chargeable on imported goods—
    1. (a) if entry is made thereof, except where the entry or, in the case of an entry by bill of sight, the perfect entry is for warehousing, shall be those in force with respect to such goods at the time of the delivery of the entry;
    2. (b) if no entry is made thereof, shall be those in force with respect to such goods at the time of their importation;
    and, in the case of goods brought by sea, the time of importation of the goods shall be deemed to be the time when the ship carrying them comes within the limits of a port within the meaning of the said Act of the present session;
  2. (2) where the original gravity of any worts in which fermentation has commenced has been determined, in the manner provided by the said Act of the present session, for the purpose of charging the excise duty in respect of beer, any deduction allowable under that Act from the original gravity so determined shall not have effect so as to reduce the original gravity by reference to which the duty is charged below the actual gravity of the worts as ascertained by the proper officer in accordance with that Act;
  3. (3) the reduction in the drawback payable on tobacco which, by virtue of section one of the Manufactured Tobacco Act, 1863, as amended by the Finance Act, 1904, is directed to be made in respect of inorganic matter contained in the tobacco shall be deemed always to have been a reduction of an amount bearing the same proportion to the amount of drawback otherwise payable as the proportion by which the weight of the tobacco, after the removal of the 895 moisture and any inorganic matter contained therein, would be less than seventy-eight per cent. of its weight after the removal of the moisture but before the removal of inorganic matter;
  4. (4) where, in pursuance of any power conferred by the said Act of the present Session, the Commissioners of Customs and Excise have during any period refused to allow the removal or sending out for home use of goods of any class or description, then, in the case of any such goods which are removed or sent out for home use after the end of that period, the duties of customs or excise and the rates thereof chargeable on those goods shall be those in force at the date of the removal or sending out of the goods.