HC Deb 24 May 1922 vol 154 cc1181-2
89. Mr. T. THOMSON

asked the Chancellor of the Exchequer whether he is aware that a case of miscellaneous goods, under Mark 600, which arrived on the 11th April at Leith per ss. "Coblenz," included three toy dynamos of the value of 3s. 8½d. each; that each dynamo contained a magnet valued at 4d. which, being slightly in excess of the 10 per cent. allowed in free, resulted in His Majesty's Customs levying a duty of 3¾d. on the three dynamos; that the clearing agent at the docks charged 3s. 6d. for the labour involved; and can he give any idea as to the expenses incurred in the collection of this 3¾d.?


Perhaps the hon. Gentleman will allow me to circulate the reply in the OFFICIAL REPORT.

Following is the reply:

If the respective values of the dynamos and magnets were as stated in the question the importers would be entitled to relief from the Key Industry Duty charge of 3d. as the value of the dutiable iugredients would not exceed 10 per cent. of the value of the whole article. I am, however, informed that no claim that the value of the magnets did not exceed 10 per cent. of the value of the dynamos was made and that the package was entered as containing, in addition to other dutiable goods, three toy dynamos containing permanent magnets of a value of 10d. on which Key Industry Duty of 3d. was tendered and paid. I have no information as to the charges made by the importers' agent in respect of services rendered by him in connection with the consignment of which, it will be observed, the dynamos formed only part. It is impossible to allocate the cost of collection of Customs Duties to individual importations, but I may state that in this case the duty on the magnets was included in a total sum of 18s. 6d. paid in respect of the dutiable contents of the package.

Back to