§ Mr. George GardinerTo ask the Chancellor of the Exchequer what information he has as to the periods permitted for the deferment of payments of excise duties on wines and spirits in each country in the European Community.
§ Mr. LilleyA wide variety of rules and procedures governing the payment of duty apply in different EC 503W member states. The table outlines the normal periods of excise duty deferment on wines and spirits according to the latest information available.
Wines Spirits Belgium Two to six months, according to type 15th day of the fourth month following month of release for consumption Denmark 20 days from end of month of delivery End of month following month of release for consumption France Within two months of the date of release for consumption Within two months of the date of release for consumption Germany No excise duty on still wine; duty on sparkling wine payable on 25th day of month following month when liability arose 15th day of the third month following month of release for consumption Greece No excise duty No information available Ireland 15th day of month following month of release for consumption Last day of month following month of release for consumption Italy No excise duty on table wine; no information on fortified wine No deferment Luxembourg Two to six months, according to type 15th day of the fourth month following month of release for consumption Netherlands 15th day of month following month of release for consumption 15th day of month following month of release for consumption Portugal No information available No information available Spain No information available No information available United Kingdom For clearances between 15th of one month and 14th of the following month, payment is due on 29th day of that following month For clearances between 15th of one month and 14th of the following month, payment is due on 29th day of that following month