PART ICustoms
1Duty on tea
The duty of Customs now payable on tea shall continue to be charged, levied, and paid, on and after the first day of August one thousand eight hundred and ninety-nine until the first day of August one thousand nine hundred, on the importation thereof into Great Britain or Ireland (that is to say):—
Tea, the pound, Fourpence.
2Duties on wine
In lieu of the duties of Customs payable on wine imported into Great Britain or Ireland there shall as from the fourteenth day of April one thousand eight hundred and ninety-nine, be charged, levied, and paid the duties following (that is to say):—
| £ | s. | d. | |
|---|---|---|---|
| Wine— | |||
| Not exceeding 30 degrees of proof spirit, the gallon | 0 | 1 | 3 |
| Exceeding 30 but not exceeding 42 degrees of proof spirit, the gallon | 0 | 3 | 0 |
| And for every degree, or part of a degree, beyond the highest above charged, an additional duty, the gallon | 0 | 0 | 3 |
| Sparkling wine in bottle, an additional duty, the gallon | 0 | 2 | 6 |
| Still wine in bottle, an additional duty, the gallon | 0 | 1 | 0 |
In this section—
The word " wine " includes lees of wine ;
The word " degree " does not include a fraction of the next higher degree.
3Additional duties on spirits
In addition to the duties of Customs payable on spirits imported into Great Britain or Ireland, there shall, as from the thirteenth day of May one thousand eight hundred and ninety-nine, be charged, levied, and paid, the following (that is to say):—
| £ | s. | d. | |
|---|---|---|---|
| Spirits in bottle, enumerated and tested, and sweetened spirits in bottle, unenumerated and tested, the proof gallon | 0 | 1 | 0 |
| Perfumed spirits, liqueurs, cordials, mixtures, and other preparations in bottle, entered in such a manner as to indicate that the strength is not to he tested, the liquid gallon | 0 | 1 | 0 |