§ MR. SHEPHERD CROSS (Bolton)
To ask Mr. Chancellor of the Exchequer whether he will state what steps the Commissioners of Customs will take to ensure that middlemen who, on commission, use any of the articles mentioned in the first Schedule of the Finance Bill in the preparation of textile fabrics for export, shall be able to claim the drawback therein mentioned in the second Schedule of the Bill.
354 (Answer.) The claim to export drawback must depend, not on any steps taken by the Customs, but on the power of the exporter of the goods to prove—
- (1) the presence of dutiable ingredients in the articles exported;
- (2) the payment of the duty thereon. Upon proof of these facts to the satisfaction of the Customs, the exporter can claim drawback under the second Schedule to the Finance Bill. In the case of textile fabrics, difficulties in producing the requisite proof may no doubt arise, but it is for the claimants of drawback to consider how these difficulties can be overcome, and to make arrangements accordingly. The Customs authorities will, of course, be ready to meet all parties concerned in a reasonable spirit.—(Treasury.)