§ SIR C. E. HOWARD VINCENT (Sheffield, Central)I beg to ask the Secretary to the Treasury, whether cocoa butter is imported largely into this country from German and other foreign countries free of all duty, although containing as the principal ingredient in its composition the cocoa bean, which, if imported as a raw material for British manufacture, is saddled with a considerable duty; and, in such case, if he can inform the House what is the reason for this preferential treatment of foreign manufacture and departure from the practice of the Customs in importations containing dutiable ingredients, such as alcoholic spirit, of levying duty upon that ingredient?
§ THE SECRETARY TO THE TREASURY (Mr. R. W. HANBURY,) PrestonThe extent of the importation of cocoa butter is not accurately known, but there is reason to believe that it is about 200 tons per annum. It is not accurate to say that it contains as the principal ingredient in its composition the cocoa bean. The cocoa bean is chargeable with a duty of 1d. a lb. In the process of conversion it is estimated to yield about 50 per cent, of manufactured cocoa, which is accordingly charged with a duty of 2d. per lb., and the cocoa butter (which is a residuary product) is, in consequence of 2d. having been paid on the manufactured cocoa, admitted free. Inquiries have shown, however, that cocoa butter may still retain some of the essential qualities of the cocoa bean, and in that case the foreign manufacturer who keeps his manufactured cocoa at home and sends only his cocoa butter here, obtains a fractional advantage over the British manufacturer. The question whether any readjustment should be made in the present duty on manufactured cocoa with a view to imposing a charge on cocoa butter is a complicated one and requires further consideration which it is now receiving.