Customs (Wine Duty) Act 1888

JurisdictionUK Non-devolved
Citation1888 c. 14


Customs (Wine Duty) Act, 1888.

(51 & 52 Vict.) CHAPTER 14.

An Act to grant a Duty of Customs on Wine imported in bottle, and to make provision in relation thereto.

[28th June 1888]

Most Gracious Sovereign,

We , 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 duty 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 (Wine Duty) Act, 1888.

S-2 Duty on sparkling wine in bottle.

2 Duty on sparkling wine in bottle.

2. Instead of the duties on wine imposed by the Customs and Inland Revenue Act, 1888, there shall from and after the passing of this Act on wine imported in bottle be charged and paid the duty following, that is to say:—

Sparkling wine imported in bottle - the gallon 2 s. 6 d.

The duty imposed by this Act is to be paid in addition to the duty in respect of alcoholic strength payable under the Customs Amendment Act, 1886.

S-3 Reduction of duty.

3 Reduction of duty.

3. Where it is proved to the satisfaction of the Commissioners of Customs that the market value of any such wine imported in bottle does not exceed fifteen shillings the gallon, the duty imposed by this Act shall be reduced to one shilling the gallon.

S-4 When claim to be made and proved and on what value.

4 When claim to be made and proved and on what value.

4. The claim for such reduction shall, as regards any wine imported after the passing of this Act, be made and proved at the time of importation, and upon the then market value, and, as regards any wine now in bonded warehouse, within a month after the passing of this Act, upon the then market value.

In the case of wine warehoused either before or after the passing of this Act, the right to reduction shall, where proved as aforesaid, be recorded in favour of the wine in such manner as the said Commissioners shall direct. The said Commissioners may require that no consignment or...

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