(1)In lieu of the duties of customs payable on beer of the descriptions called or similar to mum, spruce or black beer, or Berlin white beer, or other preparations, whether fermented or not fermented, of a similar character imported into the United Kingdom, there shall, as from the fifteenth day of April, nineteen hundred and thirty, be charged, levied, and paid the following duties, that is to say:—
| £ | s. | d. | |
|---|---|---|---|
| For every thirty-six gallons of beer where the worts thereof are, or were before fermentation, of a specific gravity— | |||
| Not exceeding one thousand two hundred and fifteen degrees | 20 | 14 | 0 |
| Exceeding one thousand two hundred and fifteen degrees | 24 | 5 | 0 |
(2)In lieu of the duty of customs payable on every description of beer other than those specified in the preceding subsection imported into the United Kingdom there shall, as from the fifteenth day of April, nineteen hundred and thirty, be charged, levied, and paid the following duty, that is to say :—
| £ | s. | d. | |
|---|---|---|---|
| For every thirty-six gallons where the worts thereof were before fermentation of a specific gravity of one thousand and fifty-five degrees | 5 | 3 | 6 |
(3)In lieu of the customs drawback now payable there shall be allowed and paid on the exportation, or shipment for use as stores, of beer imported into the United Kingdom, on which it is shown that the increased customs duty charged by this Act has been paid, a drawback calculated according to the original gravity thereof, that is to say:—
| £ | s. | d. | |
|---|---|---|---|
| For every thirty-six gallons of an original gravity of one thousand and fifty-five degrees the drawback of | 5 | 3 | 3 |
(4)In the case of beer which is of a gravity different from the gravity aforesaid, the duty or the drawback, as the case may be, shall be varied proportionately.
(5)Nothing in this section shall affect the provisions of section seven of the Finance Act, 1925, with respect to the additional duty of customs on beer and the additional customs drawback in respect of beer to be paid and allowed respectively under the said section.