§ Sir Teddy TaylorTo ask the Chancellor of the Exchequer, pursuant to his answer of 24 October,Official Report, column 535, when the EU agreement was approved to require wine import duty to be levied in terms of ecu per hectolitre; when this agreement was approved by Parliament; when Customs and Excise commenced the new import tariffs; and on which day, in relation to the day of import, the value of the ecu is assessed to determine the amount of duty payable. [40219]
§ Mr. Heathcoat-Amory[holding answer 30 October 1995]: EC legislation existing prior to our accession set out the legal basis for Customs duties. The treaty of accession of the United Kingdom to the European Community and the European Communities Act 1972—specifically section 5—both of which were approved by Parliament, give the legal basis for the adoption, by the United Kingdom, of the EC common customs tariff. Accordingly, since 1 January 1974 the UK tariff has incorporated the EC common customs tariff, including 149W specific duty rates expressed in European units of account, now termed European currency units. There are a number of other items throughout the tariff which also attract specific duties expressed in ecus. The ecu rate for wine is governed by a monthly industrial ecu conversion rate published in the EC Official Journal C series at the end of the month and applicable for the whole of the following month.
§ Sir Teddy TaylorTo ask the Chancellor of the Exchequer what plans he has to extend the ecu basis for import tariffs to items other than wine. [40220]
§ Mr. Heathcoat-Amory[holding answer 30 October 1995]: We have no knowledge of any proposals to extend the ecu basis for import tariff items. However, it should be noted that there are currently a number of other items throughout the tariff which also attract specific duties expressed in ecus.