HC Deb 06 March 1893 vol 9 cc1080-1
MR. MACDONALD (Tower Hamlets, Bow)

I beg to ask the Chancellor of the Exchequer whether the tariff duty of 2d. per lb. on the total weight of ail cocoa or chocolate confectionery imported from France, Germany, and elsewhere has been, and is now being, paid; or whether it is the fact that contrary to 39 & 40 Vict. c. 35 the duty is imposed only upon an assumed percentage of the dutiable article in the imported confectionery, and that the assumed percentage takes no account of the great waste of the dutiable article in process of manufacture, which loss British manufacturers have to bear?

THE CHANCELLOR OF THE EXCHEQUER (Sir W. HARCOURT,) Derby

In some cases, especially where the quantity of the dutiable article bears a small proportion to the total quantity of the confectionery, duty is charged only on the actual quantity of the dutiable article. This quantity, however, is not "assumed," but ascertained by analysis. This practice is held by the Customs' authorities to be covered by the Act 39 & 40 Vict. c. 35. With regard to the last part of the question, I would point out that the British manufacturer, as a rule, pays duty only on the raw material, which is only half the duty on the manufactured article; so that he is probably at no disadvantage as compared with the foreigner.