§ Mr. Cartwrightasked the Chancellor of the Exchequer if he will set out the current periods allowed in each European Economic Community country for the deferred payment of excise duties on beer, wine, spirits, made-wine, cider and perry.
§ Mr. HayhoeThe rules and procedures governing the payment of duty in EEC countries are complex. The following table sets out what Customs and Excise understand to be the periods of duty deferment applying generally to the products mentioned. If the hon. Member has in mind any specific issue which is not covered by this answer, perhaps he would write to me.
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Beer Wine, made-wine, cider and perry Spirits Italy No deferment No deferment No deferment Netherlands 20th day of third month following the month of charge (at the wort stage) 15th day of the month following release for consumption 15th day of month following release for consumption United Kingdom 25th day of the month following the month of charge (at the wort stage) 15th day of the month following month of release for consumption, apart from wine, for which the same arrangements apply as for spirits In respect of clearances between the 15th of one month and the 14th of the following month: on the 29th of the following month