Finance Act 1968

3 Reduction in customs duty on goods from Republic of Ireland and abolition of customs duty on hops etc.

(1) As from 1st July 1968, in the case of goods of the Republic of Ireland consigned to the United Kingdom from that country—

(a) the rates at which the duties of customs are charged on matches by section 4 of the [1951 c. 43.] Finance Act 1951 and on mechanical lighters by section 6 of the [1928 c. 17.] Finance Act 1928 shall be the same as the corresponding rates of excise duty under those sections ;

(b) Schedule 3 to the [1964 c. 49.] Finance Act 1964 (rates of customs duty on wine) shall—

(i) in its application to wine exceeding 32 degrees of proof spirit, have effect as if the rate specified in the third column in respect of still wine in bottle were the same as the rate so specified in respect of still wine not in bottle ;

(ii) in its application to wine not exceeding 32 degrees of proof spirit, have effect as if the provisions of that Schedule were the same as those of Schedule 4 to that Act (rates of excise duties on British wine) with the substitution in the latter of " Customs Duties " for " Excise Duties " and the omission of " British " wherever it occurs ;

(c) Table 1 in Schedule 5 to the said Act of 1964 (rates of customs duties on tobacco) shall have effect as if any rate specified in the third column (Commonwealth rates) which exceeds the corresponding rate specified in the fourth column (Convention rates) were the same as that corresponding rate.

(2) Section 3 of the [1957 c. 49.] Finance Act 1957 (which charges a duty of customs on hops, hop oil and any extract, essence or other similar preparation made from hops) shall cease to have effect as from the said 1st July, but without prejudice to any right of drawback in respect of duty paid under that section before that date.