The Sun.
London, England, 1860-12-28 00:00:00

I
THE NEW FOREIGN WINE DUTIES.

The following are the new Customs Duties Regu-
lations in reference to the new wine duties, which
come into operation on and after the Ist of January,
1861, viz. :

The board have again had under consideration
the instructions which it may be desirable to issue
for the guidance of the officers with reference to the
provisions of the Customs Duties Consolidation Act,
1860, under which wine, on and after the Ist of
January, 1861, will be liable to different rates of
duty, according to the quantity of spirit contained
therein, and the importation of wine is to be re-
stricted to such ports as may be approved by this
board.

The board rescind their general order 74, 1860,
prescribing the course to he pursued in ascertaining
and recording the strength of wine and casks, and
specifying the ports into which wine may be
im-
ported, and direct that the following regulations
be observed in lieu thereof, viz.

1. That the entry of wine on importation be al-
lowed under the general term of red or white wine,
as now required by the tariff, without calling on
the importer to specify the particular rate of duty
to which it may be liable.
2. That, with the view of obviating unnecessary
delay and inconvenience, wine will be allowed to be
warehoused without the rate of duty to which it
may be liable being first ascertained, and, if after-
wards entered for shipment, that it be allowed in
like manner to be exported ; but if it be intended
for home consumption, that one cask in each mark,
or more if deemed necessary, be tested by distilla-
tion previous to entry ; and in cases in which the
number of casks of each mark exceeds eight, that
net less than one in eight be tested in the same
manner ; and that the same course be adopted when
casks of wine are removed under the warehousing
regulations, the rate for duty being noted in the
despatch. That in all cases where the importers or
owners make application for assessment either be-
fore the wine is passed into the warehouse, or dur-
ing the time it remains in bond, the officers will be
prepared to test any samples which may be sent to
them with as much despatch as the business of
their respective departments may permit, and the
rate of duty to which such wines may be liable will
be duly recorded accordingly.
The gauging officers will in all cases note in the
usual official books and documents the rates of duty
to which wines so tested are liable, under the fol-
lowing heads :—viz., Class A, for wines containing
less than 18 degrees of proof spirits ; Class B, for
wines containinc, less than 26 degrees of proof
spirits ; Class C, "for wines containing less than 40
degrees of proof spirits ; Class D, for wines con-
taining less than 45 degrees of proof spirits.
3. That all wine entered for consumption be
charged with duty at the rate attaching to the
class under which it shall have been so recorded,
and that wise removed under the warehousing
regulations be in the same manner charged with
duty at the place of receipt according to its class,
as noted in the despatch, unless the merchant
claims its admission to entry at a lower rate of duty
than that at which it has been assessed in the
warehouse register or in the despatch note ; and in
those cases the wine may be again tested and
delivered according to the rate so ascertained, pro-
vided the officers are satisfied the wine has not
been in any way tampered with.
Wine that has been fortified, mixed, or vatted
after assessment will be re-tested by the officers
previous to delivery for consumption or removal
under the warehousing regulations.
With regard to the ports of importation, the
Board approve the following ports for importation
of wine in casks on and after the Ist of January
next, viz. :—London, Barnstaple, Bristol, Chep-
stow, Dover, Exeter, Falmouth, Folkestone, Goole,
Glocester, Grimsby, Hartlepool, Hull, Ipswich,
Liverpool, Lynn, Newcastle, Newhaven, Plymouth,
Poole, Portsmouth, Rochester, Shields, Shoreham,
Southampton, Stockton, Sunderland, Swansea
Truro, Weymouth, Whitehaven, Yarmouth, Aber-
deen, Glasgow, Greenock, Leith, Belfast, Cork,
Dublin, and Waterford ; the operation of testing
wine being, until further orders, confined to the
ports of London, Bristol, Folkestone, Glocester,
Hull, Liverpool, Newcastle, Plymouth, Southamp-
ton, Glasgow, Leith, and Dublin.
As respects wine in bottles, the Board do not
deem it necessary to impose any restriction as to
the ports of importation; such wine will be liable
to the duty of 2s. sd. per gallon under Class C, and
may be charged accordingly, unless the officers
have reason to suspect that the strength thereof
amounts to 40 per cent., in which case the wine
must be tested previously to its delivery for con-
sumption or removal.

All wine containing 45 per cent. and upwards of
proof spirits to be deemed mixed spirit, and charged
with duty as such.

RULES TO BE OBSERVED ON THE TRANSMISSION OF
SAMPLES PROM " NON-TESTING" TO " TESTING

PORTS."

1. A request in writing to he made by the mer-
chant to the collector or principal officer, setting
forth the particulars as to the imports, marks, num-
bers, &e., of the casks of wine of which samples are
required to be forwarded for testing, on receipt of
which the principal officer is to direct the necessary
samples to be drawn by, or in the presence of the
proper officer—viz., one sample of each import
mark, or more if deemed necessary, and in cases in
which the number of casks of each mark exceeds 8,
not less than 1 in 8.

2. That such samples, when drawn, be sealed by
the principal officer, placed in a box or other con-
venient package, and forwarded, under seals of
office, by railway or other conveyance to the nearest
or most convenient port; it being understood that
whatever port be selected as the most convenient,
the same is to be deemed the testing port.
3. That a letter of advice be sent by post to the
collector of the testing port, who is to return the
document as soon as practicable, noting thereon
the class under which the duty on the wine should
be assessed ; the sample to be retained at the testing
port.

- 4. The expense of providing bottles, cases, &c.,
and forwarding the simple to be borne by the
Crown, empty packages being returned free of
expense for carriage to the port whence sent.
And copies of this minute are to be delivered to
the proper officers in London, and transmitted to
the collectors and controllers at the several out-
ports for their government, and with directions to
them to acquaint the merchants and other parties
concerned at their respective ports with the regula-
tions herein contained.