§
Motion made, and Question,
That as from the tenth day of April, 1962, the duties of customs chargeable on wine shall be charged at the rates set out in the following Table as if they were the rates provided for in the Third Schedule to the Finance Act, 1958. as amended by the Finance Act, 1960.
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.
| TABLE OF RATES OF DUTY | ||||||
| Description of wine | Full rate (pergallon) | Commonwealth rate (per gallon) | ||||
| £ | s. | d. | £ | s. | d. | |
| Light wines:— | ||||||
| Still— | ||||||
| not in bottle | 14 | 0 | 12 | 0 | ||
| in bottle | 16 | 6 | 13 | 6 | ||
| Sparkling | 1 | 6 | 6 | 1 | 4 | 6 |
| Other wines:— | ||||||
| Still— | ||||||
| not in bottle | 1 | 7 | 6 | 17 | 6 | |
| in bottle | 1 | 10 | 0 | 19 | 0 | |
| Sparkling | 2 | 0 | 0 | 1 | 10 | 0 |
| together, in the case of wine exceeding 42 degrees proof spirit, with an addition for each additional degree or fraction of a degree of | 2 | 2 | 1 | 4 |
| TABLE I: Rates of customs duty (per pound) | |||||||||
| Description of Tobacco | Full rate | Commonwealth rate | Convention rate | ||||||
| £ | s. | d. | £ | s. | d. | £ | s. | d. | |
| Tobacco unmanufactured— | |||||||||
| containing 10 lbs. or more of moisture in every 100 lbs.weight thereof | 3 | 10 | 10½ | 3 | 9 | 4 | 3 | 10 | 10½ |
| containing less than 10 lbs. of moisture in every 100 lbs.weight thereof | 3 | 11 | 10½ | 3 | 10 | 2 | 3 | 11 | 10½ |
| Tobacco manufactured, viz.— | |||||||||
| Cigars | 4 | 0 | 9½ | 3 | 17 | 10½ | 3 | 19 | 4 |
| Cigarettes | 3 | 16 | 4½ | 3 | 14 | 0 | 3 | 15 | 2½ |
| Cavendish or Negrohead | 3 | 15 | 4½ | 3 | 13 | 1½ | 3 | 14 | 3 |
| Cavendish or Negrohead manufactured in bond | 3 | 13 | 4½ | 3 | 11 | 5 | 3 | 13 | 4½ |
| Other manufactured tobacco | 3 | 13 | 7½ | 3 | 11 | 8 | 3 | 12 | 8 |
| Snuff and snuff work (including tobacco dust or powder and ground tobacco)— | |||||||||
| containing more than 13 lbs. of moisture in every 100 lbs. weight thereof | 3 | 12 | 10½ | 3 | 11 | 0⅜ | 3 | 11 | 11½ |
| containing not more than 13 lbs. of moisture in every 100 lbs. weight thereof | 3 | 15 | 4½ | 3 | 13 | 1½ | 3 | 14 | 3 |
§ In this table "Commonwealth rate" means the raite for wine qualifying for Commonwealth preference, and "light wine" means wine not exceeding 25 degrees or, in the case of wine qualifying for Commonwealth preference, 27 degrees of proof spirit.—[Mr. Lloyd.]
§ put and agreed to.