HC Deb 09 April 1962 vol 657 cc994-6

Motion made, That as from the tenth day of April, 1962, the duties of customs chargeable on imported spirits other than perfumed spirits and the duty of excise chargeable on British spirits shall be charged at the rates set out in the following Table; and in relation to spirits on which duty is chargeable at those rates, subsection (1) of section four of the Finance Act, 1918, and section one hundred and twelve of the Customs and Excise Act, 1952 (reduction or allowance of duty in respect of spirits used in medical preparations or for scientific purposes) shall apply as follows:

  1. (a) the said subsection (1) shall apply so that the reduced duties are charged at the rate of 15s. 1d. per proof gallon or, in the case of spirits within paragraph 2 (b) of the Table, at the rate of 20s. 4d. per gallon: and
    2. 995
  2. (b) the said section one hundred and twelve shall apply with the omission of the proviso to subsection (1) (which provides for allowing an additional 1d. per proof gallon on brandy and rum).

TABLE OF RATES OF DUTY
Description of spirits Excise duty Customs duties
Full rate Common-wealth rate Convention rate
£ s. d. £ s. d. £ s. d. £ s. d.
1. British spirits (per proof gallon) 11 11 11 — — —
2. Imported spirits other than perfumed spirits—
(a) not comprised below in this paragraph (per proof gallon) — 11 14 9 11 12 3 11 13 6
(b) liqueurs, cordials, mixtures and other preparations in bottle, entered in such manner as to indicate that the strength is not to be tested (per gallon) — 15 17 0 15 13 8 15 15 4
each of the above rates of duty being, in the case of spirits not warehoused or warehoused for less than three years, increased by Is. 6d. per proof gallon or, for spirits within paragraph 2 (b) of this table, by 2s. 0d. per gallon.

In this table "Commonwealth rate" means the rate for goods qualifying for Commonwealth preference, and "Convention rate" means the rate for goods of Convention area origin within the meaning of the European Free Trade Association Act, 1960.—[Mr. Lloyd.]

The CHAIRMAN put the Question thereupon forthwith, pursuant to Standing Order No. 86 (Ways and Means Motions and Resolutions).

Question agreed to.

The CHAIRMAN then proceeded successively to put forthwith the Question on each further Motion made by a Minister of the Crown, save the last Motion.

TABLE OF RATES OF DUTY AND DRAWBACK
Customs rates (per 36 gallons)
Excise rates (per 36 gallons) Full rate Commonwealth rate Convention rate
£ s. d. £ s. d. £ s. d. £ s. d.
1. Duty … … 6 3 0 7 3 5 6 3 5 6 13 5
2. Drawback … … 6 3 2 7 3 2 6 3 2 6 13 2
each of the above rates of duty and drawback being, in the case of beer of an original gravity exceeding 1030 degrees, increased by 7s. 3½d. for each additional degree.

In this table "Commonwealth rate" means the rate for goods qualifying for Commonwealth preference, and "Convention rate" means the rate for goods of Convention area

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913.