LegalizeS.I. No. 249/1973 - Imposition of Duties (No. 208) (Beer, Spirits and Tobacco) Order, 1973
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2 amending acts · 2003-03-28, Finance Act 2003
S.I. No. 249 of 1973.
IMPOSITION OF DUTIES (No. 208) (BEER, SPIRITS AND TOBACCO) ORDER, 1973.
The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), and section 22 of the Finance Act, 1962 (No. 15 of 1962), hereby order as follows:
1.
This Order may be cited as the Imposition of Duties (No. 208) (Beer, Spirits and Tobacco) Order, 1973.
2.
This Order shall come into operation on the 3rd day of September, 1973.
3.
In this Order "the Act of 1973" means the Finance Act, 1973 (No. 19 of 1973).
4.
Section 47 of the Act of 1973 shall have effect as if for the rate of £31.913 specified in subsections (1) and (2) and the rate of £31.926 specified in subsection (3) there were substituted rates of £30.919 and £30.932, respectively.
5.
Section 48 of the Act of 1973 shall have effect as if—
( a ) for Parts I and II, respectively, of the Sixth Schedule to that Act there were substituted the following Parts:—
PART I.
| Description of Spirits | Preferential Rates | Full Rates |
| (1) | (2) | (3) |
| £ | £ | |
| For every gallon of Perfumed Spirits entered in such manner as to indicate that the strength is not to be tested | 35·463 | 35·663 |
| For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested | 29·921 | 30·088 |
| For every gallon, computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits | 22·164 | 22·289 |
PART II.
| Description of Spirits | United Kingdom Rate |
| £ | |
| For every gallon of Perfumed Spirits entered in such manner as to indicate that the strength is not to be tested | 27·992 |
| For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested | 23·618 |
| For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits | 17·495 |
and
( b ) for the rate of £17.990 specified in subsection (3) there were substituted a rate of £17.507.
6.
(1) Section 49 of the Act of 1973 shall have effect as if for Parts I to IV, respectively, of the Seventh Schedule to that Act there were substituted the following Parts:—
PART I. CUSTOMS.
| £ | |||
| Unmanufactured : | Unmanufactured : | Unmanufactured : | |
| if stripped or stemmed : | if stripped or stemmed : | if stripped or stemmed : | |
| containing 10 per cent. or more by weight of moisture | containing 10 per cent. or more by weight of moisture | the lb. | 4·937 |
| containing less than 10 per cent. by weight of moisture | containing less than 10 per cent. by weight of moisture | " " | 5·137 |
| if unstripped or unstemmed : | if unstripped or unstemmed : | if unstripped or unstemmed : | |
| containing 10 per cent. or more by weight of moisture | containing 10 per cent. or more by weight of moisture | " " | 4·935 |
| containing less than 10 per cent. by weight of moisture | containing less than 10 per cent. by weight of moisture | " " | 5·135 |
| Full | Preferential | ||
| £ | £ | ||
| Manufactured: | Manufactured: | ||
| cigars | the lb. | 5·755 | 4·963 |
| cigarettes | " " | 5·762 | 4·989 |
| cavendish or negrohead | " " | 5·847 | 5·060 |
| cavendish or negrohead manufactured in bond | " " | 5·817 | 5·035 |
| reconstituted or homogenised tobacco containing 10 per cent. or more by weight of moisture | " " | 4·935 | 4·935 |
| reconstituted or homogenised tobacco containing less than 10 per cent. by weight of moisture | " " | 5·135 | 5·135 |
| other manufactured tobacco | " " | 5·747 | 4·977 |
| snuff containing more than 13 per cent. by weight of moisture | " " | 5·727 | 4·960 |
| snuff containing 13 per cent. or less by weight of moisture | " " | 5·847 | 5·060 |
PART II. CUSTOMS.
| £ | ||
| Unmanufactured : | Unmanufactured : | |
| if stripped or stemmed : | if stripped or stemmed : | |
| containing 10 per cent. or more by weight of moisture | the lb. | 4·935 |
| containing less than 10 per cent. by weight of moisture | " " | 5·135 |
| if unstripped or unstemmed : | ||
| containing 10 per cent. or more by weight of moisture | " " | 4·935 |
| containing less than 10 per cent. by weight of moisture | " " | 5·135 |
PART III. CUSTOMS.
| Full | Preferential | ||
| £ | £ | ||
| Manufactured : | Manufactured : | ||
| cigars | the lb. | 5·101 | 4·963 |
| cigarettes | " " | 5·123 | 4·989 |
| cavendish or negrohead | " " | 5·198 | 5·060 |
| cavendish or negrohead manufactured in bond | " " | 5·172 | 5·035 |
| reconstituted or homogenised tobacco containing 10 per cent. or more by weight of moisture | " " | 4·935 | 4·935 |
| reconstituted or homogenised tobacco containing less than 10 per cent. by weight of moisture | " " | 5·135 | 5·135 |
| other manufactured tobacco : | |||
| hard pressed tobacco | " " | 4·161 | 4·027 |
| other pipe tobacco | " " | 4·931 | 4·797 |
| other manufactured tobacco | " " | 5·111 | 4·977 |
| snuff containing more than 13 per cent. by weight of moisture | " " | 5·093 | 4·960 |
| snuff containing 13 per cent. or less by weight of moisture | " " | 5·198 | 5·060 |
PART IV. EXCISE.
| £ | ||
| Unmanufactured : | Unmanufactured : | |
| containing 10 per cent. or more by weight of moisture | the lb. | 4·935 |
| containing less than 10 per cent. by weight of moisture | " " | 5·135 |
| Manufactured: | ||
| cavendish or negrohead manufactured in bond | " " | 5·035 |
- (2) Paragraph 6 of the Imposition of Duties (No. 207) (Customs Duties and Form of Customs Tariff) Order, 1973 ( S.I. No. 158 of 1973 ), is hereby revoked.
7.
(1) Subject to the provisions of subparagraph (3) of this paragraph, this paragraph applies, in relation to stocks of tobacco of every description which at five o'clock on the afternoon of the 31st day of August, 1973, are shown to the satisfaction of the Revenue Commissioners to be in the ownership or possession of a licensed manufacturer of tobacco and to be in any place in the State other than a bonded warehouse—
( a ) so far as the stocks consist of unmanufactured tobacco, to the weight of such stocks, and
( b ) so far as the stocks consist of tobacco (including snuff) other than unmanufactured tobacco, to the weight of unmanufactured tobacco from which, in the opinion of the Revenue Commissioners, the stocks were derived.
- (2) On or after the 3rd day of September, 1973, a licensed manufacturer may import or deliver from warehouse a quantity of unmanufactured tobacco, not exceeding the total weight of the stocks of tobacco of that manufacturer on the said 31st day of August, 1973, as determined under subparagraph (1) of this paragraph, at the appropriate rates of duty mentioned in paragraph 6 of this Order reduced by £0.108 the lb.
- (3) ( a ) This paragraph shall not apply to any manufactured tobacco (including cigarettes, cigars and snuff other than offal snuff) which at five o'clock in the afternoon of the said 31st day of August, 1973, is fully prepared for sale by retail and—
- (i) is not the product of any operation carried out by any manufacturer in whose ownership or possession it is at that time, or
- (ii) is at that time held as retail stock in premises used for selling tobacco by retail, or
- (iii) is at that time in transit from seller to buyer under contract of sale.
( b ) For the purposes of this subparagraph, tobacco shall be deemed not to be fully prepared for sale by retail if, according to the ordinary course of business of the person in whose ownership or possession it is or to whom it is in transit, it has still to be subjected to some further process (other than packing) before being sold by him.
GIVEN under the Official Seal of the Government, this 24th day of August 1973.
BRENDAN CORISH,
Tánaiste.
EXPLANATORY NOTE.
This Order provides for certain reductions in the rates of customs and excise duties on beer, spirits and tobacco.
The Order comes into operation 3rd September, 1973.
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