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Finance Act 1964
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- UK Public General Acts
- 1964 c. 49
- SCHEDULE 1
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Section 1.
SCHEDULE 1Spirits (Rates of Customs and Excise Duties)
Table 1: Spirits other than imported perfumed spirits
| Description of spirits | Excise duty | Customs duties | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Full rate | Commonwealth rate | Convention rate | ||||||||||
| £ | s. | d. | £ | s. | d. | £ | s. | d. | £ | s. | d. | |
| 1. British spirits (per proof gallon) | 12 | 17 | 6 | — | — | — | ||||||
| 2. Imported spirits other than perfumed spirits— | ||||||||||||
(a) not comprised below in this paragraph (per proof gallon) | — | 13 | 0 | 0 | 12 | 17 | 6 | 12 | 17 | 6 | ||
(b) liqueurs, cordials, mixtures and other preparations in bottle, entered in such manner as to indicate that the strength is not to be tested (per gallon). | — | 17 | 11 | 0 | 17 | 7 | 6 | 17 | 7 | 6 | ||
| each of the above rates of duty being, in the case of spirits not warehoused or warehoused for less than 3 years, increased by Is. 6d. per proof gallon or, for spirits within paragraph 2(b) of this table, by 2s. 0d. per gallon. | ||||||||||||
Table 2: Imported perfumed spirits
| Description of spirits | Rates of customs duties (per gallon) | |||||
|---|---|---|---|---|---|---|
| In cask | In bottle | |||||
| £ | s. | d. | £ | s. | d. | |
| Perfumed spirits— | ||||||
| 9 | 12 | 0 | 9 | 13 | 0 |
| 9 | 13 | 7 | 9 | 14 | 7 |
| 9 | 14 | 5 | 9 | 15 | 5 |
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