Finance Act, 1904

Reduction of warehouse delivery charges.

39 & 40 Vict. c. 35.

32 & 33 Vict. c. 103.

39 & 40 Vict. c. 35.

6.—(1) In lieu and instead of the additional rates provided for in the Customs Tariff Act, 1876, there shall be charged upon the delivery of the following goods from any warehouse for home consumption, in addition to the duties of Customs and any other charges thereon, for every one hundred pounds of such duties of Customs payable thereon, the rates following (that is to say):—

s.

d.

In respect of tobacco            -            -            -

1

3

In respect of other goods              -          -            -

2

6

whether such tobacco or other goods shall have been removed to such warehouse under bond or not.

(2) The rate of charge on the delivery of spirits from an excise warehouse under the Customs and Excise Warehousing Act, 1869, shall be reduced from five shillings to two shillings and sixpence.

(3) The last paragraph but one of the schedule to the Customs Tariff’ Act, 1876, beginning “There shall be charged upon the delivery of the following goods,” and ending with the words “under bond or not,” is hereby repealed.