To ask the Chancellor of the Exchequer, pursuant to his answer of 2 March, Official Report, column 29, for what reasons Her Majesty's Customs and Excise did not charge excise duty on denatured wine products for culinary uses before 1 January, but did do so from that date onwards.
The excise duty liability of imported wine and made-wine, including denatured wine and made-wine, has not changed in recent years. Customs regret that an importer was incorrectly advised that if wine denatured with 2 per cent. salt was to be used as an ingredient in food manufacture it would not be liable to excise duty at importation. The correct liability has been applied since February 1991.