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Dáil Éireann debate -
Thursday, 10 Jun 1965

Vol. 216 No. 5

Ceisteanna—Questions. Oral Answers. - Customs Duties

Imported perry, if of a strength of less than 9 degrees of proof spirit and not containing added spirit or spirit derived from the addition of sugar, is liable to customs duty at the rate of 5s. 0d per gallon (full) or 3s. 0d per gallon (special preferential); imported perry other than the aforementioned is chargeable on its spirit content with the duties applicable to imported spirits. Normally, the rate of spirits duty chargeable is £12 0s. 11d per proof gallon (full) or £11 18s. 5d. per proof gallon (preferential). In addition, if perry is imported in bottle it may be liable to bottle duty and package duty.
Bottle duty is chargeable on bottles and jars of glass of a capacity of five fluid ounces or more at the rate of 6d per dozen or part of a dozen.
Package duty is chargeable as follows:—

Rate of duty

Full

Special Preferential

If the content of the package is under six pints:—

Content not exceeding two pints

2d. per package

Content exceeding two pints

1d. on every pint or fraction of a pint of the content of the package.

1d. on every pint or fraction of a pint of the content of the package.

The rates given for package duty and bottle duty are subject to a reduction of 20 per centum.
The special preferential rate of duty applies to goods of United Kingdom or Canadian origin.
The preferential rate of duty applies to goods grown, produced or manufactured in, and consigned from, the area comprising the British Commonwealth and the Republic of South Africa.
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