Customs and Inland Revenue Act 1890

JurisdictionUK Non-devolved
Citation1890 c. 8


Customs and Inland Revenue Act, 1890

(53 & 54 Vict.) CHAPTER 8.

An Act to grant certain Duties of Customs and Inland Revenue, to repeal and alter other Duties, and to amend the Laws relating to Customs and Inland Revenue.

[9th June 1890]

Most Gracious Sovereign,

W E, Your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom of Great Britain and Ireland in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties herein-after mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and 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:

S-1 Short title.

1 Short title.

1. This Act may be cited as theCustoms and Inland Revenue Act, 1890.

I Customs and Excise.

PART I.

Customs and Excise.

S-2 Import duty on tea.

2 Import duty on tea.

2. In lieu of the duty of Customs now chargeable upon tea there shall be charged and paid, on and after the first day of May one thousand eight hundred and ninety, the duty following; and such duty shall continue to be charged and paid on tea imported into Great Britain and Ireland until the first day of August one thousand eight hundred and ninety-one; (that is to say,)

Tea, the pound Fourpence.
S-3 Reduction of duty on currants.

3 Reduction of duty on currants.

3. In lieu of the duty of Customs now chargeable upon currants, there shall, on and after the first day of May one thousand eight hundred and ninety, be charged and paid upon currants imported into Great Britain and Ireland the duty following; (that is to say,)

s. d.
Currants, the cwt. 2 0
S-4 Additional duty of Customs on spirits.

4 Additional duty of Customs on spirits.

4. In addition to the duties of Customs payable on spirits under the Customs and Inland Revenue Act, 1881, there shall be charged and paid, on and after the eighteenth day of April one thousand eight hundred and ninety, the duties following; (that is to say,)

s. d.

For every gallon computed at proof of spirits of any description as in the said Act mentioned (except perfumed spirits)

0 0 6
For every gallon of perfumed spirits 0 0 9

For every gallon of liqueurs, cordials, and other preparations entered so as to be chargeable under the said Act with the duty of fourteen shillings

0 0 8

and so in proportion for any less quantity.

S-5 Alteration of Customs duties on certain goods containing spirits.

5 Alteration of Customs duties on certain goods containing spirits.

5. In lieu of the duties of Customs on the articles herein-after mentioned, being articles of which spirits are a part or ingredient, there shall be charged and paid, on and after the eighteenth day of April one thousand eight hundred and ninety, the duties following; (that is to say,)

s. d.
Chloroform the pound 0 3 1
Collodion the gallon 1 5 0
Ether, acetic the pound 0 1 10
Ether, butyric the gallon 0 15 8
Ether, sulphuric the gallon 1 6 2
Ethyl, Iodide of the gallon 0 13 7

and so in proportion for any less quantity.

S-6 Additional duty of excise on spirits.

6 Additional duty of excise on spirits.

6. In addition to the duty of excise payable under the Act of the twenty-third and twenty-fourth years of Her Majesty's reign chapter one hundred and twenty-nine, for and upon every gallon computed at proof of spirits distilled in the United Kingdom there shall be charged and paid, on and after the eighteenth day of April one thousand eight hundred and, ninety, the duty of sixpence, and so in proportion for any less quantity.

S-7 Payment of local taxation \(Customs and Excise) duties to local taxation accounts of England, Scotland, and Ireland.

7 Payment of local taxation \(Customs and Excise) duties to local taxation accounts of England, Scotland, and Ireland.

7. The following duties of Excise and of Customs, that is to say,—

a ) the additional duties on spirits imposed by this Act; and
b ) such portion of the duties of Excise and of Customs imposed by section eleven of the Inland Revenue Act, 1880, and section three of the Customs and Inland Revenue Act, 1881, as amended by section three of the Customs and Inland Revenue Act, 1889, in respect of beer, as equals threepence for every thirty-six gallons,

shall be called the local taxation (Customs and Excise) duties, and the proceeds of those duties shall be divided between England, Scotland, and Ireland in the same proportions, and be paid to the same local taxation accounts, and in the like manner and subject to the like regulations of the Treasury, and shall be ascertained as to proportion and otherwise in like manner as the one-half of the proceeds of the probate duties applicable to local purposes is now by law divided, paid, and ascertained, and the proceeds so paid shall be appropriated as Parliament may hereafter direct by any Act passed in the present session.

S-8 Wine may be made sparkling in warehouse and bottled subject to duty imposed on imported sparkling wine by 51 & 52 Vict. c. 14.

8 Wine may be made sparkling in warehouse and bottled subject to duty imposed on imported sparkling wine by 51 & 52 Vict. c. 14.

(1)8.—(1.) With the sanction of the Commissioners of Customs, and after such notice and at such times and under such regulations and restrictions as they may prescribe, it shall be lawful in the warehouse to render wine sparkling or effervescent by aeration or other approved process, and to bottle the same in imperial or reputed quart or pint bottles.

(2) (2.) For the purposes of the Customs (Wine Duty) Act, 1888, wine rendered sparkling or effervescent and bottled in the 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 the said Act, and the time when the wine is entered for home consumption shall be deemed to be the time of importation.

(3) (3.) It shall not be lawful to render any imported wine sparkling or effervescent, whether by aeration, fermentation, or any other process, except as provided by this section; and every person who contravenes this enactment, or who aids or is concerned in its contravention, shall be deemed to be knowingly dealing with goods with intent to evade a prohibition or restriction of or applicable thereto, and shall be liable accordingly to the penalties imposed by section one hundred and eighty-six of the Customs Consolidation Act, 1876 ; and all wine rendered or being rendered sparkling or effervescent contrary to this section by any process shall be forfeited, together with all machinery, utensils, bottles, and materials used or intended to be used in such process.

(4) (4.) This section shall be read as if it were part of the Customs Consolidation Act, 1876.

S-9 Excise licence to apply to one set of premises only.

9 Excise licence to apply to one set of premises only.

9. Every excise licence to carry on any trade or business (except the trade or business of an appraiser, auctioneer, or hawker) which shall hereafter be granted, shall only authorise the person to whom the licence is granted to carry on the trade or business mentioned therein in one set of premises to be specified in the licence.

II Repeal of Duties on Plate, and Provisions as to Silver Plate in Stock.

PART II.

Plate in Stock.Repeal of Duties on Plate, and Provisions as to Silver

S-10 Repeal of duties on plate.

10 Repeal of duties on plate.

10. On and after the first day of May one thousand eight hundred and ninety, the stamp duties and duties of Customs on plate of gold and plate of silver shall cease to be payable, and the drawback upon the exportation of plate shall cease to be allowed.

S-11 Allowance in respect of plate of silver.

11 Allowance in respect of plate of silver.

(1)11.—(1.) An allowance by way of drawback according to weight shall be paid out of the Consolidated Fund or the growing produce thereof to every licensed dealer in plate who has on or before the seventh day of May one thousand eight hundred and ninety, given notice to the Commissioners of Inland Revenue in a form provided by them of his intention to claim the allowance in respect of articles of plate of silver manufactured in the United Kingdom which have not left the stock of any manufacturer or other licensed dealer in plate, provided that such articles shall have been produced to and taken account of by the proper officer of Inland Revenue, in conformity with this part of this Act, and the weight thereof shall have been ascertained in the month of June in the same year.

(2) (2.) If the aggregate number of ounces of plate of silver in respect of which claims are sent in and proved to be valid and correct is not such that the amount required to repay the duties paid thereon would exceed the sum of one hundred and twenty thousand pounds, the whole of such duties shall be repaid, but if otherwise, that sum shall be distributed rateably amongst the claimants according to the number of ounces in respect whereof each of them has established his claim.

S-12 Rules to be observed by trader on claiming allowance.

12 Rules to be observed by trader on claiming allowance.

(1)12.—(1.) Every person who has given notice of his intention to claim allowance in respect of any plate of silver must, in order to entitle him to the allowance, observe such regulations as may be made by the Commissioners of Inland Revenue for the purposes of this part of this Act, and also the following rules:—

(a .) He must give a further notice, in duplicate, to the proper officer of Inland Revenue, on or before...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT