§ Mr. L. JONES
asked the Under-Secretary of State for the Colonies the annual revenue from Customs Duties on spirits during the last 10 years in Bermuda, the Bahamas and British Honduras, respectively; what are the current rates of Customs Duties in these Colonies; have there been any changes made in these rates during the 10 years; and, if so, when did these changes become effective?
§ Dr. SHIELS
Statements are annexed giving the information desired by the right hon. Member, so far as it is available.
STATEMENT showing the present rates of Customs Duty on Spirits imported into Bermuda, the Bahamas and British Honduras and also the alterations made in the rates of duty during the last 10 years.
Alcohol: The gallon 8s. and 25 per cent. ad valorem.
Arrack, brandy, cordials, gin, peppermint water, shrub and whisky: The gallon 10s. and 25 per cent. ad valorem.
Rum: The gallon 8s. and 25 per cent. ad valorem.
The above duties are subject to a surtax of 25 per cent. on the gross amount of duty payable (22½ per cent. if of British Empire origin) (Customs Tariff Act, 1929).2124W
under the heading "Dafence, Iraq" of the Middle Eastern Services Vote.
The present specific duties of 8s. and 10s. were substituted for the former duties of 6s. 6d. and 7s 6d. respectively by the Customs Tariff Act, 1921.
The present surtax of 25 per cent. and 22½ per cent. was imposed by the Customs Tariff Act, 1928 and took the place of a general surtax of 10 per cent.
The duties detailed below were imposed by the Tariff Act, 1919.
Alcohol: 5s. per proof gallon.
Brandy: £1 4s. per proof gallon.
Cordials containing not more than 40 per cent. of spirits: 50 per cent. ad valorem.
Gin: 10s. per proof gallon.
Liqueurs containing not more than 40 per cent. of spirits: 50 per cent. ad valorem.
Rum: 8s. per proof gallon.
Whisky: 12s. per proof gallon, £1 4s. per dozen reputed quarts.
Unenumerated spirits, i.e., any liquor imported under the name of wines, cordials or liqueurs containing more than 40 per cent. of spirits: 10s. per gallon.
Under the Tariff Amendment Act, 1921, a drawback of 50 per cent. of the duty is allowed on Empire produced whisky.
The duties (British Preferential and General) shown below were imposed by the Customs and Excise Duties Ordinance, 1929.2125W
— British Preferential Tariff. General. $ $ Brandy, Gin, Rum and Whisky— Not exceediug the strength of proof 4.50 per gall. … 6 per gall. Exceeding the strength of proof 4 50 per proof gall. … 6 per proof gall. Cordials and Liqueurs— All kinds including bitters and flavouring extracts containing spirits. 4.50 per liquid gall. … 6 per liquid gall. Unenumerated Spirits— Potable 4.50 per proof gall. … 6 per proof gall. Not Potable 4.50 per proof gall. … 6 per proof gall.
The import duty on brandy, gin, rum and whisky has not changed during the last 10 years. The duty on cordials, etc., was $4 Preferential and $5 General per liquid gallon in 1920 and remained at those figures until altered by the Customs
STATEMENT showing Annual Revenue from Customs Duties on Spirits imported into Bermuda, The Bahamas and British Honduras during the period 1919–1928. Colony. 1919. 1920. 1921. 1922. 1923. 1924. 1925. 1926. 1927. 1928. £ £ £ £ £ £ £ £ £ £ Bermuda 14,169 23,870 42,865 27,689 30,111 34,278 29,515 35,927 32,634 43,882 Bahamas 31,926 160,577 253,678 650,864 525,169 224,531 219,185 260,418 237,238 252,804 British Honduras. — — — 3,836 4,239 3,910 3,704 — — —
These figures do not include revenue derived from the Surtax leviable uuder the Customs Tariff Acts as particulars are available only as to the total revenue from this source in respect of all classes of goods imported.
Dollars have been converted into sterling at the following rates:—
1922 — £1 = $4.60. 1923 — £1 = $4.53. 1924 — £1 = $4.59. 1925 — £1 = $4.81.
Figures for 1919–1921 and 1926–1928 are not available.