I move:
(1) That, subject to paragraphs (2) and (3) of this Resolution, there shall be charged, levied and paid, as on and from the 24th day of April, 1968, a duty of customs on all wine imported into the State at the several rates specified in Part I of the Schedule to this Resolution in lieu of the rates specified in section 5 of the Finance Act, 1948 (No. 12 of 1948), section 14 of the Finance Act, 1949 (No. 13 of 1949), section 16 of the Finance Act, 1965 (No. 22 of 1965), and paragraph 23 (2) of the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 (S.I. No. 132 of 1966), as amended by paragraph 4 (vii) of the Imposition of Duties (No. 164) (Customs Duties and Form of Customs Tariff) Order, 1967.
(2) That the provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by paragraph (1) of this Resolution—
(a) with the substitution of "the area of application of the Acts of the Oireachtas" for "Great Britain and Ireland" and
(b) as though the references to wine, sparkling wine in bottle and still wine in bottle in the first column of the Second Schedule to that Act together with the corresponding rates in the second column thereof were deleted and there were substituted therefor, respectively, the descriptions of wine mentioned in Part I of the Schedule to this Resolution and the appropriate preferential rates specified in that Part.
(3) That—
(a) this paragraph applies to still wine in bottle at importation is shown to the satisfaction of the Revenue Commissioners to have been manufactured in and consigned from the United Kingdom.
(b) the customs duty on wine imposed by paragraph (1) of this Resolution shall, as on and from the 24th day of April, 1968, and before the 1st day of July, 1968, be charged, levied and paid on wine to which this paragraph applies at the several rates specified in column (2) of Part II of the Schedule to this Resolution in lieu of the several rates chargeable under paragraph (1) of this Resolution and shall, as on and from the 1st day of July, 1968, be charged, levied and paid on wine to which this paragraph applies at the several rates specified in column (3) of Part II of the Schedule to this Resolution in lieu of the several rates specified in column (2) of the said Part II.
(c) in this paragraph the expression "the United Kingdom" means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.
(4) That section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the duty of customs imposed by this Resolution.
(5) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).
SCHEDULE.
RATES OF CUSTOMS DUTY ON WINE.
PART I.
|
Description of Wine |
Rate of Duty |
|||||
|
Full |
Preferential |
|||||
|
£ |
s. |
d. |
£ |
s. |
d. |
|
|
Still Wine:— |
||||||
|
Not exceeding 25º of proof spirit: |
||||||
|
Not in bottle, the gallon |
17 |
8 |
12 |
11.2 |
||
|
In bottle ,, ,, |
1 |
1 |
8 |
14 |
11.2 |
|
|
Exceeding 25º but not exceeding 30º of proof spirit: |
||||||
|
Not in bottle ,, ,, |
1 |
1 |
8 |
15 |
4 |
|
|
In bottle ,, ,, |
1 |
9 |
8 |
19 |
4 |
|
|
Exceeding 30º |
||||||
|
but not exceeding |
||||||
|
42º of |
||||||
|
proof spirit: |
||||||
|
Not in bottle ,, ,, |
1 |
15 |
8 |
1 |
5 |
8 2/3 |
|
In bottle ,, ,, |
2 |
3 |
8 |
1 |
9 |
8 2/3 |
|
Sparkling Wine ,, ,, |
2 |
10 |
5 |
1 |
15 |
8.5 |
|
Wine exceeding 42º of proof spirit: |
||||||
|
An additional duty for every degree or fraction of a degree above 42º of proof spirit ,, ,, |
2 |
0 |
1 |
4 |
