Customs and Excise Warehousing Act 1869
| Jurisdiction | UK Non-devolved |
| Citation | 1869 c. 103 |
| Year | 1869 |
Customs and Excise Warehousing Act, 1869
(32 & 33 Vict.) CHAP. 103.
An Act to amend the Law relating to the Warehousing of Wines and Spirits in Customs and Excise Warehouses, and for other purposes relating to Customs and Inland Revenue.
[11th August 1869]
Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:
Preliminary.
1 Short title.
1. This Act may be cited as ‘TheCustoms and Excise Warehousing Act, 1869.’
Part I.
Warehousing.
2 Commencement of Part I. of Act.
2. This part of this Act shall not come into operation until the first of October one thousand eight hundred and sixty-nine, which date is herein-after referred to as the commencement of this part of this Act.
3 Interpretation of terms.
3. In this part of this Act—
The term ‘foreign spirits’ means all spirits and strong waters liable to a duty of customs:
The term ‘wine’ means all wine liable to a duty of customs:
The term ‘British spirits’ means and includes all plain spirits liable to a duty of excise, and such spirits when rectified or compounded:
The term ‘excise warehouse’ means a warehouse approved by the Commissioners of Inland Revenue as a general excise warehouse for the deposit of spirits:
The term ‘customs warehouse’ means a warehouse approved by the Commissioners of Customs as a warehouse for the deposit of spirits and wines.
4 Warehousing of foreign spirits and wine in bond in excise warehouses.
4. Subject to any regulations which may be from time to time made by the Commissioners of Customs and the Commissioners of Inland Revenue respectively, any foreign spirits and wine of which an account has been taken by the proper officer of customs may, upon the prescribed bond being given, without payment of duty, be removed to any excise warehouse, and be removed from thence to any other excise warehouse or to any customs warehouse, or for exportation, or for use as ship's stores, and may, upon payment of the proper duties of customs, be delivered for home consumption.
5 Collection of duties.
5. The said duties shall be ascertained according to the laws and regulations for the time being in force with respect to the like spirits or wine delivered for home consumption from a customs warehouse, and shall be collected by the officers of excise under the directions of the Commissioners of Inland Revenue, and shall be from time to time paid into the Bank of England to the account of the Receiver General of Customs, and shall be dealt with and applied in the same manner as other monies arising from duties of customs.
A separate account of such duties shall be kept and furnished to the Commissioners of Customs by the Commissioners of Inland Revenue.
6 Repeal of existing charges on delivery of goods for home consumption.
6. The following enactments, namely,—
(1) (1.) Section fifteen of ‘The Customs Tariff Amendment Act, 1860;’
(2) (2.) So much of section one of ‘The Customs Duties Consolidation Act, 1860,’ as relates to charges on goods on delivery from warehouse for home consumption; and
(3) (3.) Section six of the Act of the session of the twenty-eighth and twenty-ninth years of the reign of Her present Majesty, chapter ninety-eight, ‘to allow British compounded spirits to be warehoused upon drawback,’
are hereby repealed.
7 Scale of charges on delivery of goods for home consumption from customs and excise warehouse.
7. There shall be charged upon the goods herein-after mentioned, upon the delivery of the same for home consumption from any customs or excise warehouse, in addition to the duties of customs or excise payable in respect of such goods, and any other charges thereon, the rates following for every full sum of one hundred pounds, and in proportion for any fractional part of one hundred pounds of the amount of such duties, namely:
For Goods liable to Duties of Customs.
| s. d. | |
In respect of tobacco |
0 2 6 |
In respect of other goods |
0 5 0 |
For Goods liable to Duties of Excise.
In respect of British compounded spirits |
0 5 0 |
and such rates shall be deemed to be duties of customs or excise according as the same become payable in respect of goods delivered from a customs or excise warehouse.
8 Deposit of spirits of wine in excise warehouse.
8. Spirits of wine rectified from spirits on which the duties of customs or...
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