HC Deb 09 April 1962 vol 657 cc1001-2

Motion made, and Question, That as from the tenth day of April, 1962, there shall not be charged any duty of customs or excise previously chargeable on sugar, molasses (including invert sugar), glucose or saccharin, except any duty of customs under the Import Duties Act, 1958 (nor shall any excise licence be required to manufacture in Great Britain sugar, glucose, saccharin or invert sugar), and the following provisions shall apply:— 1. Duties of customs on importation into the United Kingdom shall be charged— (a) in respect of any sugar, invert sugar, glucose or saccharin not qualifying for Commonwealth preference at a rate equal to the amount of the general preferential reduction heretofore allowed for like goods qualifying for Commonwealth preference, except that—

  1. (i) the rate for sugar of a polarisation exceeding 99° shall be as for sugar of a polarisation exceeding 98° but not exceed-99°; and
  2. (ii) the rate for saccharin shall be 33⅓ per cent. ad valorem;
(b) in respect of sugar qualifying for Commonwealth preference, being sugar of a polarisation exceeding 99°. at the rate of 12.8d. per cwt. 2. Drawback allowable in respect of sugar produced in the United Kingdom from materials on which there has been paid a duty of customs in accordance with paragraph I above shall be as follows:—
  1. (a) where the duty on the materials was paid in accordance with paragraph 1 (a) at a rate less than 6s. 10.8d. per cwt., and the sugar is of a polarisation exceeding 98°, the rate of drawback shall be 4s. 3⅓d. per cwt.:
  2. (b) in any other case the drawback shall be of an amount equal to the duty chargeable on sugar of the like polarisation (the drawback being determined by reference to paragraph 1 (b) above if the duty on the materials was paid in accordance therewith).
 3. Drawback shall not be allowable in respect of molasses (other than invert sugar) produced in the United Kingdom from materials on which duty was paid in accordance with paragraph 1 above, and any drawback of duty so paid allowable in respect of invert sugar so produced shall be of an amount equal to the duty paid on the materials 4. No drawback or other relief from duty on sugar, molasses (including invert sugar), glucose or saccharin shall be allowed under section two hundred and sixteen or two hundred and seventeen, or under paragraph (e) or (f) of subsection (1) of section two hundred and eighteen, of the Customs and Excise Act, 1952 (which relate to goods for use in certain manufactures or for the feeding of stock); and this shall apply both to duty paid in accordance with paragraph I above and to the duties previously chargeable. 5. The changes resulting from this Resolution in the duties on sugar or invert sugar, or in the drawbacks and other reliefs from those duties, other than the changes resulting from paragraph 4 above, shall not affect surcharges and surcharge repayments or distribution payments and repayments under the Sugar Act, 1956, and any Act giving effect to this Resolution may (with effect from the said tenth day of April) provide for surcharges under the Sugar Act. 1956, to continue to be made as if the duties on sugar and invert sugar had remained as they were immediately before that day, and apply for purposes of the surcharge any enactment then applicable for purposes of those duties. 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.—[Mr. Lloyd.]

put and agreed to.