HC Deb 14 April 1964 vol 693 cc278-80

Motion made, and Question, That—

  1. (a) as from 15th April, 1964, the duties of customs and excise chargeable on tobacco shall respectively be at the rates shown in Table 1 and Table 2 below, and that drawback shall be allowed in respect of duties charged under this Resolution at the rates shown in Table 3 below;
  2. (b) the said duties shall be subject to subsections (2) and (3) of section 8 of the Finance Act, 1919, and in those subsections "preferential rate" shall mean the Commonwealth rates of customs duty under Table 1 below;
  3. (c) the duties and drawbacks in this Resolution; hall be instead of those at the rates set out in Schedule 4 to the Finance Act, 1962;
  4. (d) this Resolution does not affect drawback in respect of tobacco on which duty was paid under the law replaced by this Resolution;
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 1
Customs Rates of duty per pound
Full Common-wealth Convention
£ s. d. £ s. d. £ s. d.
TOBACCO
1. Unmanufactured:
Containing 10 per cent, or more by weight of moisture 3 17 4½ 3 15 10 3 17 4½
Other 3 18 4½ 3 16 8 3 18 4½
2. Manufactured, viz.
Cigars 4 6 3 4 3 3½ 4 3 3½
Cigarettes 4 2 10½ 4 0 6 3 18 6
Cavendish or negrohead:
Manufactured in bond 3 19 10½ 3 17 11 3 19 10½
Other 4 1 10½ 3 19 7½ 3 19 7½
Other 4 0 1½ 3 18 2 3 17 4½
3. Snuff and snuff work (including tobacco dust or powder and ground tobacco) 4 0 7½ 3 18 7 3 18 4½
TABLE 2
Excise Rates of duty per pound
TOBACCO £ s. d.
1. Unmanufactured:
Containing 10 per cent. or more by weight of moisture 3 15 8
Other 3 16 6
2. Manufactured:
Cavendish or negrohead manufactured in bond 3 17 11
TABLE 3
Description of Tobacco Rates of drawback (per pound)
In respect of tobacco on which customs duty at the full or Convention rate has been paid In respect of tobacco on which customs duty at the Commonwealth rate or excise duty has been paid
£ s. d. £ s. d.
Cigars … … … 4 1 8½ 4 0 2
Cigarettes … … … 3 18 4½ 3 16 10
Cut, roll, cake or other manufactured tobacco … … … 3 18 1½ 3 16 7
Snuff (not being offal snuff) … … … 3 18 7½ 3 17 1
Stalks and tobacco refuse … … … 3 17 7½ 3 16 1

In the Tables above "Commonwealth" indicates goods qualifying for Commonwealth preference under section 2 of the Import Duties Act 1958. "Convention" indicates goods of Convention area origin within the meaning of the European Free Trade Association Act 1960 and "Full" indicates other goods.—[Mr. Maudling.]

put and agreed to.