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Customs And Excise

Volume 436: debated on Tuesday 22 April 1947

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Hydrocarbon Oils (Customs)

1. "That, as from six o'clock in the evening on the fifteenth day of April, nineteen hundred and forty-seven—

  • (a) the rate of any rebate allowed under Section two of the Finance Act, 1928, on the delivery for home consumption of—
  • (i) any oils which contain in solution an amount of hard asphalt of not less than one half of one per cent.; or
  • (ii) any oils of which not more than fifty per cent. by volume distils at a temperature not exceeding 240 degrees centigrade, and of which more than fifty per cent. by volume distils at a temperature not exceeding 340 degrees centigrade,
  • shall be increased from eightpence pen gallon to ninepence per gallon;
  • (b) the duty chargeable by virtue of Subsection (2) of Section eight of the Finance (No. 2) Act, 1945, on oils used in a refinery for generating heat, light or power, or for producing gas, shall cease to be chargeable.
  • And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."

    Tobacco (Customs)

    2. "That, as from the sixteenth day of April, nineteen hundred and forty-seven, in lieu of the full and preferential duties of

    customs theretofore chargeable on tobacco imported into the United Kingdom, there shall be charged on tobacco so imported of the descriptions set out in the first column of the following Table—.

  • (a) in the case of tobacco not being an Empire product, duties of customs at the rates respectively specified in the second column of that Table; and
  • (b)in the case of tobacco being an Empire product, duties of customs at the rates respectively specified in the third column of that Table.
  • Table
    Description of Tobacco.Rates of duty per pound.
    Full rates.Preferential rates.
    £s.d.£s.d.
    Tobacco unmanufactured: containing 10 lbs. or more of moisture in every 100 lbs. weight thereof:
    unstripped21410213
    stripped21410½2133⅞
    containing less than 10 lbs. of moisture in every 100 lbs. weight thereof:
    unstripped21510214
    stripped21510½2141⅞
    Tobacco manufactured. namely:
    Cigars345315⅝
    Cigarettes30421711½
    Cavendish or Negrohead21942171
    Cavendish or Negrohead manufactured in bond2174215
    Other manufactured tobacco2177215
    Snuff:
    containing more than 13 lbs. of moisture in every 100 lbs. Weight thereof2161021411⅞
    containing not more than 13 lbs. of moisture in every 100 lbs. weight thereof21942171
    and so in proportion for any less quantity

    And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the pro visions of the Provisional Collection of Taxes Act, 1913."

    Tobacco (Excise)

    3. "That, as from the sixteenth day of April, nineteen hundred and forty-seven, in lieu of the duties of excise theretofore charge able on tobacco grown in the United Kingdom, there shall be charged on tobacco so grown of the descriptions set out in the first column of the following Table duties of excise at the rates respectively specified in the second column of the Table.

    Table
    Description of Tobacco.Rates of duty per pound.
    £s.d.
    Tobacco unmanufactured:
    containing 10 lbs. or more of moisture in every 100 lbs. weight thereof213
    containing less than 10 lbs. of moisture in every 100 lbs. weight thereof21311½
    Tobacco manufactured, namely:
    Cavendish or Negrohead manufactured in bond215
    and so in proportion for any less quantity.

    And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the pro visions of the Provisional Collection of Taxes Act, 1913."

    Tobacco (Drawback)

    4. "That, as respects tobacco on which there have been paid duties of customs or excise at the increased rates for which pro vision is made by any Resolution of the Committee of Ways and Means together with this Resolution, drawback shall be allowed at the rates set out in the following Table instead of at the rates set out in Part III of the Fourth Schedule to the Finance Act, 1943.

    Table
    Description of Tobacco.Rates per pound
    In respect of tobacco on which full customs duty has been paid.In respect of tobacco on which customs duty at a preferential rate or excise duty has been paid.
    £s.d.£s.d.
    Cigars21810217
    Cigarettes21510214
    Cut, roll, cake or other manufactured tobacco2157214
    Snuff (not being offal snuff)2154213
    Stalks, shorts or other refuse of tobacco, including offal snuff2151213

    And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the pro visions of the Provisional Collection of Taxes Act, 1913."

    Artificial Silk (Customs And Excise)

    5. "That as from the first day of May, nineteen hundred and forty-seven—

  • (a) the duties of excise on artificial silk singles yarn or straw and on a licence to be taken out annually by a manufacturer of artificial silk yarn shall cease to be chargeable; and
  • (b) the rates of duties of customs chargeable under Section four of the Finance Act, 1925, in respect of artificial silk yarn and tissues shall be reduced by sixpence and shall be as follows, that is to say:
  • artificial silk yarnthe lb.9d.
    artificial silk tissuesthe lb.11d.,

    and the Silk Duties (No. 1) Order, 1934, shall have effect subject to the following amendments of Part II of the First Schedule to that Order (which sets out the rates of duties of customs on certain articles made wholly or partly of artificial silk), that is to say:

    in the second column—

  • (i) for the words' An amount equal to 43⅓ per cent. of the value of the article or an amount calculated at the rate of 5s. the pound on the weight of the article, whichever is the greater 'there shall be substituted the words' An amount equal to 42 per cent. of the value of the article or an amount calculated at the rate of 4s. 8d. the pound on the weight of the article, whichever is the greater'; and
  • (ii) for the words An amount equal to 43⅓per cent. of the value of the article 'where they last occur in that column there shall be substituted the words' Where any component is silk, an amount equal to 43⅓per cent. of the value of the article and where no component is silk, an amount equal to 42 per cent. of the value of the article ',
  • and Section nine of the Finance Act, 1933, shall have effect as if the preceding provisions of this paragraph of this Resolution were contained in an order made under that section:

    Provided that nothing in this Resolution shall affect any drawback of duty allowable in respect of artificial silk or any article made wholly or in part of artificial silk where the duty became chargeable on the artificial silk whether before or after the passing of this Resolution and before the said first day of May, nineteen hundred and forty-seven,

    And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."

    Allowance For Artificial Silk Used In Tyres (Customs)

    6. "That no allowance shall be paid under Section eleven of the Finance Act, 1946, in respect of any artificial silk on which a duty of customs has been paid contained in yarn or tissue used in the manufacture of tyres if that duty becomes chargeable on or after the first day of May, nineteen hundred and forty-seven."