asked the Minister for Finance if he will state the quantity and value of the wines, whiskey and beer released from bond during the month of February and for the first week of March for the years 1949, 1950 and 1951 and the duty payable thereon in each case.
Ceisteanna—Questions. Oral Answers. - Releases from Bond.
The answer is in the form of tabular statements which, with the permission of the Ceann Comhairle, will be incorporated in the Official Report.
Following are the statement:—
STATEMENTS showing the quantities of wine and whiskey delivered ex-bond during the month of February and for the first week in March, in each of the years 1949, 1950 and 1951 and the duty paid thereon are set out hereunder.
|
(1) WINE: |
Quantity |
Duty |
|
Gall. |
£ |
|
|
February, 1949 |
24,150 |
25,956 |
|
1950 |
23,948 |
21,883 |
|
1951 |
35,798 |
34,156 |
|
1-7 March,1949 |
3,690 |
4,362 |
|
1950 |
6,143 |
5,967 |
|
1951 |
10,483 |
9,791 |
|
(2) WHISKEY: |
ProofGall. |
£ |
|
(a) Customs |
||
|
February, 1949 |
985 |
7,151 |
|
1950 |
2,152 |
14,935 |
|
1951 |
2,639 |
16,957 |
|
1-7 March,1949 |
310 |
2,141 |
|
1950 |
460 |
3,195 |
|
1951 |
520 |
3,575 |
|
(b) Excise(Plain home-made Spirits) |
||
|
ProofGall. |
£ |
|
|
February, 1949 |
50,406 |
345,578 |
|
1950 |
56,756 |
389,278 |
|
1951 |
66,273 |
454,583 |
|
1-7 March,1949 |
12,244 |
83,976 |
|
1950 |
13,803 |
94,766 |
|
1951 |
20,261 |
139,321 |
In the case of goods liable to specific rates of duty, value is not declared on delivery ex-bond. The average c.i.f. values of imported wine and whiskey as declared at the time of importation were—
Wine:
|
1948—21/– |
per gallon. |
|
1949—20/– |
,, ,, |
|
1950—22/– |
,, ,, |
Whiskey:
|
1948—39/– |
per proof gallon. |
|
1949—40/– |
,, ,, ,, |
|
1950—42/– |
,, ,, ,, |
Values for home-made spirits are not available.
(3) BEER.—Beer is not a bonded commodity. Beer liable to Customs duty is duty paid at time of importation and beer liable to Excise duty is charged with duty on a monthly basis.
Receipts of duty from beer for February, 1949, 1950 and 1951 and for the first week in March, 1949, 1950 and 1951 (Beer liable to Customs duty only) were as follows:—
|
CUSTOMS |
EXCISE |
||||
|
Quantity |
Duty |
Quantity |
Duty |
||
|
Std. Brl. |
£ |
Std. Brl. |
£ |
||
|
February, |
1949 |
279 |
1,572 |
68,717 |
383,691 |
|
1950 |
223 |
1,250 |
66,981 |
369,599 |
|
|
1951 |
254 |
1,429 |
56,026 |
312,811 |
|
|
1-7 March, |
1949 |
32 |
179 |
Not available |
|
|
1950 |
95 |
537 |
,, |
,, |
|
|
1951 |
60 |
335 |
,, |
,, |
The average c.i.f. value of imported beer as declared on import entries was—
|
1948—£7 |
2s. |
per standard barrel. |
|
1949—£7 |
7s. |
,, ,,,, |
|
1950—£8 |
7s. |
,, ,,,, |
Value of home-produced beer is not available.
asked the Minister for Finance if he will state the quantity and value of tobacco released from bond during the month of February and for the first week of March for the years 1949, 1950 and 1951 and the duty payable thereon in each case.
The answer is in the form of a tabular statement which, with the permission of the Ceann Comhairle, will be incorporated in the Official Report.
Following is the statement:—
Table showing the quantities of tobacco released from bond during the month of February and for the first week in March in each of the years 1949, 1950 and 1951 and the amounts of duty paid thereon.
|
CUSTOMS |
EXCISE |
||||
|
Quantity |
Duty |
Quantity |
Duty |
||
|
lb. |
£ |
lb. |
£ |
||
|
February, |
1949 |
1,031,541 |
1,233,932 |
1,856 |
2,112 |
|
1950 |
1,135,454 |
1,350,848 |
1,699 |
1,801 |
|
|
1951 |
1,383,943 |
1,647,701 |
1,823 |
1,933 |
|
|
1-7 March, |
1949 |
250,308 |
298,518 |
3 |
3 |
|
1950 |
263,318 |
313,103 |
321 |
340 |
|
|
1951 |
334,226 |
397,564 |
271 |
288 |
In the case of goods liable to specific rates of duty, values are not declared on delivery ex-bond, and goods may not be cleared from bond for a considerable time after importation. The average c.i.f. value of leaf tobacco as declared at time of importation was—
|
1948 |
3/I per lb. |
|
1949 |
2/II ,, ,, |
|
1950 |
4/7 ,, ,, |