HC Deb 05 April 1932 vol 264 cc7-8
37. Mr. LOGAN

asked the Chancellor of the Exchequer whether he is aware that duties under the Import Duties Act, 1932, are being levied on the costs, charges, and expenses incurred in, or as a necessary addition to, unloading the goods from the importing vessel and depositing them on the quayside, and not on the c.i.f. price; and if he will issue amending instructions to the officials concerned?

The FINANCIAL SECRETARY to the TREASURY (Major Elliot)

Under Section 15 of the Import Duties Act the value for duty is to be taken as including not only freight insurance and commission, but any other costs, charges and expenses, except duties of Customs incidental to the purchase and delivery of the goods at the port of importation. Accordingly if such charges as the hon. Member refers to are not in any instance included in the c.i.f. price, they must be added thereto in arriving at the value for duty.

Mr. LOGAN

Will the right hon. and gallant Gentleman consider introducing amending legislation?

Major ELLIOT

I am afraid that it will be impossible to bring in legislation.

Mr. LAWSON

Are the pits which have been stopped as a result of this Act included in the cost?

Mr. THORNE

Who is to pay the difference between the extra duties and what was paid before?

Major ELLIOT

I do not think that that question arises out of the answer.

Mr. REMER

Is the right hon. and gallant Gentleman aware of the difficulties in this matter in view of the differences in the charges at different ports, and will he consider a proposal whereby even a higher duty is put on the c.i.f. price, which would make it very much simpler for business people?

Major ELLIOT

I am aware that there was apparently some difference in practice, though not in law, in what was done at the various ports. I am having interviews with Members on this subject, and the hon. Member for West Derby (Sir Sandeman Allen) has indicated that all the Mersey-side Members are anxious to come in a deputation on this point.

Sir ARTHUR MICHAEL SAMUEL

Is the right hon. and gallant Gentleman aware that the arrangement as it stands gives a preference to one port over another, which is unfair; and will he consider arriving at some average figure to cover all the ports?

Major ELLIOT

I will certainly consider any suggestion made by my hon. Friend.

Sir P. HARRIS

Is the right hon. and gallant Gentleman aware that I warned him of the difficulties that would arise?

Mr. MACQUISTEN

Is that not a prima facie reason for taking a precisely opposite course?