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Finance Act, 1926

Additional duties on wines.

10.—(1) In lieu of the present customs duties in respect of wine, there shall (subject to the provisions of this Act) be charged, levied, and paid as on and from the 22nd day of April, 1926, the following customs duties on all wine imported into Saorstát Eireann, that is to say:—

Wine—

£

s.

d.

Not exceeding 30 degrees of proof spirit, the gallon

0

5

0

Exceeding 30 but not exceeding 42 degrees of proof spirit, the gallon

0

12

0

And for every degree or fraction of a degree, beyond the highest above charged, an additional duty the gallon

0

1

0

Sparkling wine in bottle, an additional duty, the gallon

1

5

0

Still wine in bottle, an additional duty, the gallon

0

4

0

(2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duties imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”

(3) For the purposes of this section, wine rendered sparkling or effervescent and bottled in warehouse shall be deemed to be sparkling wine imported in bottle, and upon delivery for home consumption shall be charged with the duty imposed on sparkling wine by this section, and the time when the wine is entered for home consumption shall be deemed to be the time of importation.

(4) In this section the word “wine” includes the lees of wine.