HC Deb 16 July 1919 vol 118 cc484-5

If it is proved to the satisfaction of the Commissioners of Customs and Excise that a new import duty has been paid in respect of cinematograph film negatives, and the importer declares that the whole or any portion of such negative will not be used for the printing of any positives and will be destroyed then, on the production of satisfactory proof or on a declaration by the owner that any such negative and any test positives printed there from have been destroyed, the importer shall be entitled to claim a drawback, and the Commissioners shall pay or repay an amount equal to the duties collected on the portions of the negative film so destroyed.—[Mr. Newbould]

Brought up, and read the first time.


I beg to move, That the Clause be read a second time. After what the Chancellor of the Exchequer has promised I hesitate to press this, but I would suggest to the right hon. Gentleman, seeing that the penalty for a breach of declaration is now£500, with a possibility of imprisonment, a declaration in this case would be a sufficient safeguard.


Will the right hon. Gentleman be good enough to receive a deputation of the trade between this and the Report stage, to see if anything can be done to assist in this matter

Sir J. D. REES

In view of the small amount of revenue which may be lost by abandoning this duty will the right hon. Gentleman kindly consider whether it is of sufficient importance to continue it, bearing in mind the views I have expressed?


I confess I cannot understand the attitude taken up by the hon. Member. This is a duty on manufactures carried on abroad. With regard to the suggestion of the hon. Member for Walthamstow (Mr. Jesson), I am afraid I should find great difficulty in receiving a deputation before the Report stage, but if the representatives of the trade will place themselves in communication with the Chairman of the Board of Customs, I will give instructions to him to consider, with them, if there is anything that can be done to save producers from paying duty on films not used while sufficiently safeguarding the revenue.


In the circumstances I will not press this Clause.

Motion and Clause, by leave, withdrawn.