EUROPEAN TAXES ON COFFEE

HL Deb 25 April 1961 vol 230 cc839-44WA

LORD HAWKE

asked Her Majesty's Government:

What are the taxes levied on the import or consumption of coffee in the principal consuming countries of Europe.

THE EARL OF DUNDEE

The following table contains the information asked for in respect of import duties and other taxes payable on coffee (including substitutes containing coffee) in the six principal consuming areas in Europe, listed according to order of consumption.

In the countries of the European Economic Community import duties will in due course be replaced, on the basis

TARIFF NO. 09.01. Coffee, whether or not roasted or freed from caffeine; coffee husks and skins coffee substitutes containing coffee in any proportions
Import Duties
Country	Description	Full Rate	Preferential Rate for imports from the European Economic Community	Other Preferential Rates	Other Taxes
		Per cent, ad valorem	Per cent, ad valorem	Imports from French Overseas Territories	Taxe Unique N.F. per 100 kgs. net	Internal tax on colonial products N.F. per 100 kgs. net
France	A. Coffee
	I. Not roasted
	a. not freed from caffeine	18	15	Nil	120 (173s. 8d.)	22.5 (32s. 7d.)
	b. freed from caffeine	20	15	Nil	120 (173s. 8d.)	22.5 (32s. 7d.)
	II. Roasted
	a. not freed from caffeine	55	41.25	Nil	165 (238s. 10d.)	32 (46s. 4d.)
	b. freed from caffeine	55	41.25	Nil	155 (224s. 4d.)	30 (43s. 5d.)
	B. Husks and skins
	I. of unroasted coffee	20	15	Nil	120 (173s. 8d.)	22.5 (32s. 7d.)
	II. of roasted coffee	55	41.25	Nil	165 (238s. 10d.)	32 (46s. 4d.)
	C. Coffee substitutes
	I. not freed from caffeine	55	41.25	Nil	165 (238s. 10d.)	32 (46s. 4d.)
	II. freed from caffeine	55	41.25	Nil	155 224s. 4d.)	30 (43s. 5d.)

of the Common External Tariff as it now stands, by the following rates in the column giving the full rate:—

A. Coffee
	Per cent.
I. Unroasted
(a) not freed from caffeine	16
(b)freed from caffeine	21
II. Roasted
(a)not freed from caffeine	25
(b)freed from caffeine	30
B. Coffee husks and skins	21
C. Coffee substitutes containing coffee	30

and the Preferential Rate for imports from the European Economic Community will become nil.

Import Duties
Country	Description	Full Rate	Preferential Rate for imports from the European Economic Community	Other Preferential Rates	Other Taxes
		D.M.per 100 kgs.	D.M.per 100 kgs.		Turnover Equalisation Tax
					Per cent, ad valorem
West Germany	Coffee
	Unroasted
	with caffeine content	100 (179s. 11d.)	100 (179s. 11d.)	—	4*		*average value for
	free from caffeine	195 (350s. 8d.)	195 (350s. 8d.)	—	4		Customs purposes
	Roasted with caffeine content	195 (350s. 8d.)	195 (350s. 8d.)	—	4		taken as 440
	free from caffeine	195 (350s. 8d.)	195 (350s. 8d.)	—	4		DM. per 100 kg.
	Coffee substitutes containing coffee in any proportion	195 (350s. 8d.)	195 (350s. 8d.)	—	4
					Transmission Tax Belgium only
		Percent, ad valorem	Per cent, ad valorem		Per cent, ad valorem
Benelux	Coffee	Free	Free	—	12
	Coffee husks and skins	Free	Free	—	6
	Coffee substitutes	20	16	—	12
					Turnover Tax	Compensation Tax	Consumption Tax
		Lire per kg. net	Lire per kg. net		Per cent, ad valorem	Per cent, ad valorem	lire per 100 kgs.
Italy	a. Coffee
	1. Unroasted
	alpha) not freed from caffeine	65 (0s. 8d.)	52 (0s. 7d.)	—	12	—	50,000 (571s. 5d.)
	beta) freed from caffeine	100 (1s. 1d.)	80 (0s. 11 d.)	—	12	3	50,000 (571s. 5d.)
	2. Roasted
	alpha) not freed from caffeine	100 (1s. 1d.)	80 (0s. 11d.)	—	12	—	69,000 (788s. 7d.)
	beta) freed from caffeine	140 (1s. 7d.)	112 (1s. 4d.)	—	12	3	69,000 (788s. 7d.)
	b. Coffee husks and skins	duty on coffee according to kind
	c.Coffee substitutes containing coffee in any proportion	duty on the coffee contained therein liable to the highest frontier duty

Import Duties
Country	Description	Full Rate	Preferential Rate for imports from the European Economic Community	Other Preferential Rates	Other Taxes
		Kroner per 100 kgs.			Sales tax per cent, ad valorem	Kaffeskatt (coffee tax) Kroner per 100 kgs.
Sweden	Unroasted coffee	45 (62s. 1d.)	—	—	4.2	35 (48s. 4d.)
	Roasted coffee	60 (82s. 10d.)	—	—	4.2	45 (62s. 1d.)
	Coffee substitutes containing coffee	60 (82s. 10d.)	—	—	4.2	45 (62s. 1d.)
	Coffee husks and skins	Free	—	—	4.2	—
				Imports from the Commonwealth
U.K.	A. Coffee unmixed
	(1) Roasted or ground	18s. 8d. per cwt.	—	15s. 6⅔d. per cwt.
	(2) Other	14s. per cwt.	—	4s. 8d. per cwt.
	B. Coffee husks and skins	10 per cent.	—	Free
	C. Coffee and chicory roasted and ground, mixed but without other ingredients	£1 8s. per cwt.	—	£1 4s. 10⅔d. per cwt.
	D. Other
	(1) Containing roasted or ground chicory	£1 8s. per cwt. on the coffee and chicory content not less than 10 per cent. in all	—	£1 4s. 10⅔d. per cwt. on the coffee and chicory content
	(2) Other	18s. 8d. per cwt. on the coffee content and not less than 10 per cent. in all	—	15s. 6⅔d.per cwt. on the coffee content
NOTE.—The taxes listed under Tax Unique—France, Turnover Equalisation Tax—W. Germany, Transmission Tax—Belgium, turnover tax and compensation tax—Italy, sales tax—Sweden are not peculiar to coffee; a tax of this nature is paid on most products.

House adjourned at sixteen minutes past seven o'clock.