Customs and Inland Revenue Act, 1880

Foreign spirits may be bottled in warehouse for home consumption.

3. Foreign spirits bottled, in accordance with the regulations of the Commissioners of Customs or Inland Revenue, in any customs or excise warehouse in imperial or reputed quart or pint bottles, and packed in cases containing one or more dozen of such quart bottles or two or more dozen of such pint bottles, may be entered and cleared for home consumption; and there shall be charged upon the delivery for home consumption of such spirits so bottled, in addition to the duties of customs and any other charges thereon, the rate following; (that is to say,)

For every one dozen imperial or reputed quart bottles, or two dozen imperial or reputed pint bottles, of such spirits - - - - - - - - Threepence

And such rate shall be deemed a duty of customs or excise according as the same is payable in respect of spirits delivered from a customs or excise warehouse.

Part II.

[Ss, 4–7 rep. 57 & 58 Vict. c. 56 (S.L.R.) S. 8 rep. 56 & 57 Vict. c. 39. s. 80.]

Part III.