Finance Act, 1968

THIRD SCHEDULE

Rates of Customs Duty on Wine

Section 23 .

Part I

Description of Wine

Rate of Duty

Full

Preferential

£

s.

d.

£

s.

d.

Still Wine:

Not exceeding 25° of proof spirit:

Not in bottle

the gallon

17

8

12

11·2

In bottle

1

1

8

14

11·2

Exceeding 25° but not exceeding 30° of proof spirit:

Not in bottle

1

1

8

15

4

In bottle

1

9

8

19

4

Exceeding 30° but not exceeding 42° of proof spirit:

Not in bottle

1

15

8

1

5

8⅔

In bottle

2

3

8

1

9

8⅔

Sparkling Wine

2

10

5

1

15

8·5

Wine exceeding 42° of proof spirit:

An additional duty for every degree or fraction of a degree above 42° of proof spirit

2

0

1

4

Part II

Description of Wine

Rate of Duty

Rate of Duty

(1)

(2)

(3)

£

s.

d.

£

s.

d.

Still Wine in Bottle:

Not exceeding 25° of proof spirit

the gallon

14

6·4

14

4

Exceeding 25° but not exceeding 30° of proof spirit

18

6·4

18

1·6

Exceeding 30° but not exceeding 42° of proof spirit

1

8

/images/en.act.1968.0033.sched3.1.jpg

1

8

/images/en.act.1968.0033.sched3.2.jpg

Exceeding 42° of proof spirit:

An additional duty for every degree or fraction of a degree above 42° of proof spirit

1

4

1

4