To ask the Minister for Finance what period of credit is ordinarily allowed in respect of duties or excise due on spirituous and other liquors moved out of bond; and if, for the same purpose of facilitating business, he will extend the same convenience, and under the same conditions, to manufacturers of tobacco?

The answer to the first part of the question is that credit is not allowed as a rule in respect of the payment of any Customs or Excise duties. In the case of the Excise duties the only considerable exception to the rule is the Beer duty, payment of which may be permitted to be deferred for approximately three months. In the case of the Customs duties there are no exceptions. The answer to the second part of the question is that tobacco manufacturers, in common with other manufacturers from materials liable to Customs duties, are required to pay duty on their materials at the time of entry for home use, and unless legislation in the Finance Bill were put forward for making an exception to the rule, I have no authority at all to alter it.