HC Deb 26 January 1976 vol 904 cc70-1W
Mr. Hordern

asked the Chancellor of the Exchequer whether he will provide figures which show the amount of credit allocated for the payment of Customs and Excise duties on wines, home made wines, spirits and beer in the United Kingdom; and how these compare with the other member States in the EEC.

Mr. Robert Sheldon

Customs duties—The United Kingdom, together with all other EEC Member States, permit payment of customs duty to be deferred for up to 30 days from the date of importation or clearance from bonded warehouse.

Excise duties—United Kingdom excise duties are payable as follows:—

Spirits. For United Kingdom produced spirits and imported spirits which have been warehoused, the duty is payable on delivery from bonded warehouse which is commonly at a late stage in the chain of distribution. If imported spirits are not warehoused the duty is payable at importation.

Wine and Made-Wine. For United Kingdom produced wine and made-wine there is an average of one month's deferment; but these products are not distributed through bonded warehouses and the duty point is generally at an intermediate stage in manufacture. Duty on

Spirits Wine and Made- Wine Beer
Belgium … 4 months from date of delivery from the distillery. 2–6 months, according to type of wine, from date of lodging declaration of intended manufacture. 4–12 months, according to type of beer, from date of lodging brewing declaration.
Luxembourg
Denmark … End of second month following month of delivery. 20 days from end of second month following month of delivery. End of second month following month of delivery.
France … 4 months from date made available for consumption or from date of delivery. 4 months from date made available for consumption. 4 months from date made available for consumption.
Germany … 23rd day of fourth month after manufacture. 25th day of month after delivery. 20th day of month after delivery.
Italy … 15 days from date of delivery. (No excise duty.) Duty payable prior to manufacture.
Irish Republic Last day of month following release for home consumption. 15th day of month following delivery. As for United Kingdom.
Netherlands 15th day of month following release for consumption 15th day of month following release for consumption 20th day of third month following declaration.