§ 104. Mr. KILEYasked the Chancellor of the Exchequer why, when collecting duties on commodities liable to duty, His Majesty's Customs demand duty on the casks, barrels, and other containers as well as on the commodities themselves; and can he state if the duty levied is at the same rate on the cask as it is on the contents?
Mr. YOUNGNo duty is charged on casks, barrels or other containers as such, but in the case of goods dutied on an ad valorem, basis the statutory value for duty is the price which an importer would give for the goods delivered, freight and insurance paid, in bond at the port of importation. This price would include the cost of packing and of the containers, if any.
§ Mr. KILEYOn what ground is duty levied on the cask when there is no separate duty levied on the article?