HC Deb 26 October 1965 vol 718 cc46-7W
Mr. Wingfield Digby

asked the Chancellor of the Exchequer why Board of Customs instructions, issued in May, 1965, told Customs officials to charge Cassis, 16°–18° alcoholic content, as marked on the bottle, at £1 13s. per bottle as against whisky 70° at £1 17s. 4d.

Mr. MacDermot

Where a passenger has a small quantity of spirits in his baggage—in excess of the usual duty-free allowance—to avoid delay, and the inconvenience of having bottles opened for testing, he may—and most do—elect to pay a standard rate of duty. Cassis is liable to duty in this country as spirits. Under this arrangement a litre of Cassis is charged 33s.; a litre of whisky would be charged 51s. 4d.

Mr. Wingfield Digby

asked the Chancellor of the Exchequer why Customs officials test well-known types of French fortified wines for alcoholic content, when this is already clearly marked on the bottle; and why in the process the owner is deprived of as much as one-third or one-halt of the contents of the bottle.

Mr. MacDermot

What is named on the label is no always found in the bottle. Duty depends on strength, and an accurate assessment can only be obtained by testing. For some spirits this requires laboratary analysis: the quantity extracted for that purpose is kept to a minimum.

Mr. Wingfield Digby

asked the Chancellor of the Exchequer what steps the Board of Customs take to acquaint themselves with various well-known types of French fortified wines before laying down their alcoholic content on which travellers must pay, in default of which the bottle is seized for examination.

Mr. MacDermot

Well-known types of spirits have been grouped in three categories, according to strength, for the purpose of the standard rates of duty referred to in my Answer to Question No. 20. The practice is currently being reviewed, and I will write to the hon. Member when that has been done.

Mr. Wingfield Digby

asked the Chancellor of the Exchequer what rate of duty is paid by the trade on imported French Cassis of 16° strength.

Mr. MacDermot

Cassis is liable to spirits duty on its alcoholic strength measured in degrees of proof, the 16 degrees quoted corresponding to 27.9 degrees on the United Kingdom scale. The amount chargeable on one litre at 27.9 degrees is 18s. 2d. The importer may, however, opt for the spirits not to be opened and tested for strength, and the duty is then 88s. per litre.