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Finance Act, 1930

PART II.

Customs and Excise.

Additional duties on wine.

6.—(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 2nd day of June, 1930, the following customs duties on all wine imported into Saorstát Eireann, that is to say:—

Wine—

£

s.

d.

Not exceeding 25 degrees of proof spirit, the gallon

3

0

Exceeding 25 but not exceeding 30 degrees of proof spirit, the gallon

5

0

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

12

0

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

1

0

Sparkling wine in bottle, an additional duty, the gallon

12

6

Still wine not exceeding 25 degrees of proof spirit in bottle, an additional duty, the gallon

2

0

Still wine exceeding 25 degrees of proof spirit in bottle, an additional duty, the gallon

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 Éireann” for the expression “Great Britain and Ireland.”

(3) For the purposes of this section wine rendered sparkling or effervescent and bottled in a bonded 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.

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