HC Deb 12 March 1973 vol 852 cc1033-7

Motion made, and Question,

That—

(a)as from 1st April 1973, the duties of customs and excise chargeable on tobacco, shall, instead of being charged at the rates shown in Tables 1 and 2 in Schedule 5 to the Finance Act 1964 as substituted by section 1(2) of the Finance Act 1969, be charged at the rates shown in Tables 1 and 2 below, the lower or lowest rate applying where

instead of at the rates shown in Schedule 4 to the Finance Act 1964 as substituted by section 1(2) of the Finance Act 1969.

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 1968.

More than one rate would otherwise be applicable, and any rate shown under the heading 1st July 1973 replacing as from that date the corresponding rate in force before that date;

(b) as respects tobacco on which there have been paid duties of customs or excise at the rates shown in Tables 1 and 2 below, drawback shall be allowed at the appropriate rate shown in Table 3 below instead of at the rates shown in Table 3 in the said Schedule 5.

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 1968.

TABLE 1: TOBACCO (RATES OF CUSTOMS DUTIES)
Rates of duty per pound
EEC
Description of tobacco Full Commonwealth Convention Republic of Ireland 1st April 1973 1st July 1973
£ £ £ £ £ £
1 Unmanufactured:
Containing 10 per cent. or more by weight of moisture 4.3050 4.2280 4.3050 4.2280 4.3050 4.2880
Other 4.3550 4.2700 4.3550 4.2700 4.3550 4.3362
2. Manufactured, viz.:
Cigars 4.7490 4.6015 4.6015 4.6015 4.7195 4.7195
Cigarettes 4.5800 4.4615 4.3615 4.3615 4.5363 4.5363
Cavendish or negrohead: Manufactured in bond 4.4300 4.3325 4.4300 4.3325 4.4105 4.4105
Other 4.5300 4.4180 4.4180 4.4180 4.5076 4.5076
Other 4.4425 4.3450 4.3050 4.3050 4.4150 4.4150
3. Snuff and snuff work (including tobacco dust or powder and ground tobacco) 4.4680 4.3660 4.3550 4.3550 4.4454 4.4454
TABLE 2: TOBACCO (RATES OF EXCISE DUTIES)
Description of tobacco Rates of duty per pound
£
1. Unmanufactured:
Containing 10 per cent, or more by weight of moisture … … 4.2200
Other … … … 4.2610
2 Manufactured:
Cavendish or negrohead manufactured in bond … … … 4.3325
TABLE 3: TOBACCO (RATES OF DRAWBACK)
Rates of drawback (per pound)
Description of tobacco 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 or Republic of Ireland rate or excise duty has been paid In respect of tobacco on which customs duty at the EEC rate in force on 1st April 1973 has been paid In respect of tobacco on which customs duty at the EEC rate in force on 1st July 1973 has been paid
£ £ £ £
Cigars 4.5220 4.4450 4.5220 4.5066
Cigarettes 4.3550 4.2780 4.3550 4.3396
Cut, roll, cake or other manufactured tobacco 4.3430 4.2660 4.3430 4.3276
Snuff (not being offal snuff) 4.3680 4.2910 4.3680 4.3526
Stalks and tobacco refuse 4.3180 4.2410 4.3180 4.3026

In the Tables above 'Commonwealth' indicates goods qualifying for Commonwealth preference, 'Convention' indicates goods originating in a country which at the end of 1972 was part of the Convention area within the meaning of the European Tree Trade Association Act 1960, 'Republic of Ireland' indicates goods of the Republic of Ireland consigned to the United Kingdom from that country, 'EEC' indicates goods originating or in free circulation in a State which is a member of the European Economic Community and 'Full' indicates other goods.—[Mr. Barber.]

put forthwith pursuant to Standing Order No. 94 (Ways and Means motions), and agreed to.