§ Mr. Madelasked the Chancellor of the Exchequer when he proposes to put the present arrangements for differing payment of excise duties on a statutory basis.
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§ Mr. HayhoeThe Commissioners of Customs and Excise are laying before the House today regulations made under the powers conferred by section 6 of the Finance Act 1983. These regulations operate from 15 September 1983, and put on a statutory basis the existing extra-statutory arrangements for deferring payment of excise duties on wines and spirits which have operated since 15 February 1983.
The regulations also continue the existing statutory arrangements for deferment of duties on beer, made-wine, cider and matches imported from European Community countries and repeal the present regulations which were made under the European Communities Act 1972 and which have been in operation since 15 October 1982.
To remove anomalies, the new regulations also extend, with effect from 15 September 1983, deferred duty payment facilites to imports of beer, cider, made-wine and matches from non-Community countries; and provide duty deferment for mechanical lighters, both imported and of United Kingdom manufacture.