Taxation (Wine and Vinegar) Act 1685

V. Importer chargeable with Duty for what shall remain Neat after Allowances by Act of Tonnage and Poundage of £8. per Cent.

Allowance to Importers not being Retailers on Liquors imported to sell again and lying on Hand; Oath by such Importers.

And whereas by the Act for Tonnage and Poundage and the Instructions and Rules for Collecting His Majestyes Dutyes ariseing thereby it is Directed that certaine Allowances be made upon Importation of Wines and other Liquors Bee it further Enacted That noe Importer thereof shall bee chargeable by vertue of this Act to pay the Duty hereby required for any greater proportion of Wines or other Liquors duely Entered at the Custome-House then what shall remaine Neat after all such Allowances and Abatements; And whereas this present Act gives noe abatement to any Person upon Exportation of any the Liquors aforesaid Bee it further Enacted and Declared That all Importers not being Vintners or Retailers (who are hereby declared shall pay ready Money for the whole Duty) who shall Import any of the aforesaid Liquors within the Time aforesaid and shall make Oath that the same are Imported by way of Merchandize and with intent to Sell againe (which Oath the Farmers or Commissioners of His Majesties Customs for the time being or in their absence the Collector of His Majesties Customes in each severall and respective Port or such other person or persons as His Majestie shall Authorize and Appoint to Collect the Duties ariseing by this Act have hereby power to Administer) That then and in every such Case for and in consideration of any defect or damage that may happen by any of the aforesaid Liquors lyeing longer on the said Importers hands then heretofore or by reason of any other Accident there shall be allowed and abated to every such Importer the further Allowance of Eight Pounds per Cent. and noe more.