HC Deb 17 May 1909 vol 5 c9
Mr. REES

asked the Chancellor of the Exchequer, whether he was aware that formerly buyers of tea were permitted to pay duty and leave their purchases afterwards in bond; that, in the last few years, the Customs authorities have insisted on actual delivery being made when the duty was paid; and that this regulation bears hardly on dealers and warehouse-keepers; and whether he would consider the propriety of reverting to the long-standing arrangement which in the last few years had been abandoned?

The CHANCELLOR of the EXCHEQUER (Mr. Lloyd-George)

The purpose for which a bonded warehouse is approved is the secure keeping of dutiable goods pending payment of duty or exportation. The action of the Customs in requiring the removal of the goods within a reasonable period after payment of duty is in accordance with the principles that underlie the bonding system, and I see no reason why it should be modified. The owner of goods in bond is entitled to pay duty on them whenever he chooses. If he wishes to retain the goods in warehouse he should delay payment of duty.