§ MR. MOON (St. Pancras, N.)To ask the President of the Board of Trade by what authority Customs officers refuse to accept from the master of a British ship the duty spontaneously tendered by him in respect of tobacco brought by such master to this country for his own use, unless he pays an additional sum or fine of Is.
(Answered by Mr. Austen Chamberlain.) Under Section 12 of the Customs Consolidation Act, 1876, as amended by The Finance Act, 1898, tobacco contained in packages of less than 80 lbs. gross weight is, for the safety of the revenue, prohibited to be imported into the United Kingdom, and if so imported is liable to forfeiture; but by ancient custom small parcels may be cleared on payment of duty and a regulated fine varying from 3d. to 1s. 3d. the pound according to the description of the tobacco, and whether or not it is entered on the importing ship's report. Masters and members of ships' crews are not and never have been entitled to any exemption from these regulations in respect of small quantities of tobacco brought by them into this country.