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5 Wines (Customs)

Volume 463: debated on Wednesday 6 April 1949

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(a) as from the seventh day of April, nineteen hundred and forty-nine, in lieu of the duties of customs theretofore chargeable on wines, there shall (subject to paragraph (b) hereof) be charged on wines imported into the United Kingdom duties of customs at the rates set out in the following Table, the rates specified in the second column thereof applying to wines which are not Empire products, and those specified in the third column thereof to wines which are;


Description of wine

Rate of duty per gallon

Non-Empire product

Empire product

Light wines:—
not in bottle at130110
in bottle at176146
Sparkling at11761156
Other wines:—
not in bottle at2100200
in bottle at2126216
Sparkling at3262126
together, in the case of wine exceeding 42 degrees proof spirit, with an additional duty for each degree or fraction of a degree of the excess at4234

( b) if at any time the Treasury are satisfied that an increase of a shilling in each of the rates specified in the above Table for light wines which are Empire products would not contravene any of the Ottawa agreements for the time being in force, they shall by order increase those rates by a shilling, but shall revoke the order on being satisfied at any time that the increase does contravene one of those agreements; and those rates shall also be increased by a shilling in the case of light wines produced or manufactured in a country the Government of which is a party to one of the Ottawa agreements at any time when that agreement is not in force;

( c) in this Resolution the expression "Empire product" has the same meaning as in subsection (1) of section eight of the Finance Act, 1919, as amended by any subsequent enactment, the expression, "light wine" means wine not exceeding 25 degrees or, in the case of wine being an Empire product, 27 degrees of proof spirit, the expression "Ottawa agreement" means an agreement scheduled to the Ottawa Agreements Act, 1932, as for the time being varied by mutual consent, and the expression "wine" includes the lees of wine.

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."