Customs Tariff Act 1876
| Jurisdiction | UK Non-devolved |
| Citation | 1876 c. 35 |
Customs Tariff Act, 1876.
(39 & 40 Vict.) 35.
An Act for consolidating the Duties of Customs.
[24th July 1876]
B E 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:
1 Instead of all other duties and drawbacks of Customs, those in table annexed to be paid and allowed.
1. In lieu and instead of all other duties of Customs and drawbacks there shall, on and after the passing of this Act, be raised, levied, collected, and paid unto Her Majesty, her heirs and successors, upon goods imported into and exported from any part of Great Britain or Ireland, the several duties of Customs, and there shall be allowed the several drawbacks, as the same are respectively inserted, described, and set forth in the Table of Duties of Customs to this Act annexed, and in the Act next herein-after referred to; and notwithstanding that the several duties of Customs imposed upon tobacco by an Act of the twenty-sixth year of Her Majesty's reign, chapter seven, are included and repeated in the said table, all the enactments and provisions contained in the said recited Act and now in force, shall remain in as full force as if the said duties had not been so included and repeated in the said table; and all other provisions contained in the Customs Acts, and in force at the time of the passing of this Act, shall, so far as the same are applicable, have full force and effect with respect to the said duties and drawbacks granted and allowed by this Act.
2 A distinctive mark to be placed on plate imported from foreign parts when assayed.
2. All gold and silver plate which shall be imported from foreign parts, and which shall be sent to any assay office in the United Kingdom at which gold and silver plate is now or shall at any time hereafter be by law required to be assayed, and which when so sent shall be then assayed, tested, stamped, and marked, shall, in addition to the marks for the time being used at such assay office for the purpose of marking British plate, be marked with the further mark of the letter F on an oval escutcheon, in order to denote that such gold or silver plate was imported from foreign parts, and was not wrought or made in England, Scotland, or Ireland; and the warders and officers in such and every such assay office, and the persons employed by them, shall have power to impress and mark, and shall impress and mark, such further and additional mark before such plate shall be delivered out from such assay office.
3 Foreign and British unsweetened spirits and rum may be methylated in Customs warehouse.
3. The Commissioners of Customs or Inland Revenue may permit and authorise any licensed rectifier of spirits, or any person who shall be duly licensed under an Act passed in the eighteenth and nineteenth years of Her Majesty's reign, chapter thirty-eight, to mix in the Customs or Excise warehouse, and under such conditions and regulations as the said Commissioners respectively shall direct, foreign or British unsweetened spirits of not less degree of strength than fifty per cent. over proof, or rum of not less than twenty per cent. over proof, and in a quantity not less at one time than four hundred and fifty gallons of such British spirits, nor of foreign spirits and rum less than the contents of the whole cask in which the same shall have been imported, with not less in either case than one ninth of its bulk measure of wood naphtha or methylic alcohol, or with such other article or substance as in the said recited Act is mentioned; and thereupon such mixture shall be allowed for use for such purposes and in such manner as is allowed by the said recited Act, or any Act amending the same, with regard to methylated spirit; provided that no such foreign spirit or rum shall be so mixed as aforesaid until payment shall have been made to the said Commissioners of Customs or Inland Revenue respectively of the difference between the duty of Customs chargeable on the importation of such spirits or rum respectively and the duty of Excise chargeable on spirits distilled in the United Kingdom, and the same shall be charged and paid thereon accordingly.
4 Wood naphtha, &c. to be inspected by officer before mixing, &c.
4. All wood naphtha or methylic alcohol or other such article or substance as aforesaid to be mixed with such spirits shall, before the mixing thereof, be examined by and subject to the approval of an officer of Customs or Inland Revenue appointed in that behalf; and it shall be lawful for the Commissioners of Customs or Inland Revenue respectively, if they shall think fit, to provide the wood naphtha, methylic alcohol or other such article or substance as aforesaid, for and at the expense of the person proposing to make such mixture.
5 Methylated spirit may be exported.
5. It shall be lawful to export any methylated spirit mixed under the provisions of this Act or of the said first-recited Act under such regulations as the Commissioners of Customs shall make in that behalf.
6 Provisions of 18 & 19 Vict. c. 38 and 24 & 25 Vict. c. 91. applied to spirits mixed under this Act.
6. All the powers, provisions, clauses, regulations, forfeitures, pains, and penalties contained in the said recited Act, and in the Act passed in the twenty-fourth and twenty-fifth years of Her Majesty's reign, chapter ninety-one, in relation to methylated spirit, shall be applied and put in force with respect to all spirits mixed under the provisions of this Act.
7 Commencement and title of Act.
7. This Act shall commence from the time of the passing thereof, except as otherwise provided; and in citing it in other Acts of Parliament and in legal instruments it shall be...
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