61. Colonel NEWMAN
asked the Chancellor of the Exchequer whether he will state if, under the arrangement for the levying of customs and other duties on dutiable goods exported from the Irish Free State to Great Britain, a German motor-car consigned to an Irish dealer, and by him re-exported to Great Britain, is liable for Reparation Duty in addition to the ordinary Customs Duty of 22 per cent.?
§ Major BOYD - CARPENTER
The car in question would be liable to the full rate of motor-car import duty, namely, 33⅓ per cent. ad valorem. German Reparation Levy would also be payable if the car, when des-patched from Germany, were consigned directly or indirectly to this country; but not if it were genuinely purchased outright by an Irish dealer, and thereafter re-sold and re-exported to this country.