PART ICustoms and Excise
3Wine and British wine
(1)
There shall be charged—
(a)
on wine imported into the United Kingdom duties of customs at the rates shown in Schedule 3 to this Act, and
(b)
on British wine a duty of excise at the rates shown in Schedule 4 to this Act.
(2)
The rates of customs duties shown in the third column of the said Schedule 3 apply to wine qualifying for Commonwealth preference, and the rates of customs duties in the second column of the said Schedule 3 apply to wine not so qualifying.
(3)
Each of the rates specified in the said Schedule 3 to this Act for light wine which qualifies for Commonwealth preference shall be increased by one shilling for any period for which the Treasury by order so direct.
Subsections (1) to (4) of section 13 of the Import Duties Act 1958 (which relate to the making, revocation, annulment and approval of orders under that Act) shall apply in relation to orders under this subsection as they apply in relation to orders under that Act.
(4)
For the purposes of this section and Schedule 3 to this Act " wine " includes the lees of wine.
(5)
The duties charged by this section are instead of the duties charged at the rates set out in Schedule 3 to the Finance Act 1962.
(6)
This section shall have effect as from 15th April 1964.