SCHEDULES:
SCHEDULE 1Spirits (Rates of Customs and Excise Duties)
Customs rates | |||||
|---|---|---|---|---|---|
Description of spirits | Excise rate | Customs rates | Full | Commonwealth and Convention | EEC |
£ | £ | £ | £ | ||
1. British spirits (per proof gallon) | 15.4500 | — | — | — | |
2. Imported spirits other than perfumed spirits— | |||||
(a) not comprised below in this paragraph (per proof gallon) | — | 15.5125 | 15.4500 | 15.5125 | |
(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) | — | 20.9450 | 20.8575 | 20.9450 | |
(c) ethyl alcohol or neutral spirits, undenatured, of a strength of 140 degrees proof or higher; denatured spirits (including ethyl alcohol and neutral spirits) of any strength (per proof gallon) | — | 15.5750 | 15.4500 | 15.5500 | |
(d) rum (per proof gallon) | — | 15.5750 | 15.4500 | 15.5500 | |
each of the above rates of duty being, in the case of spirits not warehoused or warehoused for less than three years, increased by £0.075 per proof gallon or, for spirits within paragraph 2(b) of this Table, by £0.10 per gallon. | |||||