HC Deb 02 July 1923 vol 166 cc199-202

  1. (1) If it is proved to the satisfaction of the Commissioners of Customs and Excise that any roasted coffee in respect of which the duties of Customs payable thereon have been duly paid has been used in Great Britain or Northern Ireland in the manufacture or preparation of any goods exported or shipped for use as stores, there shall, subject to such conditions as the Commissioners may prescribe, be allowed in respect of the quantity of roasted coffee which appears to the satisfaction of the Treasury to have been used in the manufacture or preparation of the goods a drawback equal to the drawback which would be payable upon the exportation of the same quantity of roasted coffee.
  2. 200
  3. (2) This Section shall apply to roasted chicory and to mixtures of roasted coffee and roasted chicory as it applies to roasted coffee, with the substitution of the words "duties of Customs or Excise" for the words "duties of Customs."
  4. (3) In allowing drawback under this Section the said Commissioners may, with the assent of the Treasury, relax in the case of any goods any requirements of Sections one hundred and four and one hundred and six of the Customs Consolidation Act, 1876, as to the giving of security and the examination of goods.—[Mr. John Murray.]

Brought up, and read the First time.


I beg to move, "That the Clause be read a Second time."

I hope that this Clause will commend itself to the House as a whole, and to the Financial Secretary. It is intended to assist a small but promising industry which, at present, is unable to export its goods—namely, the manufacture of coffee extract which is put up in dried and powdered form in tins. This young industry has every chance of making good in certain foreign markets, if it has the same advantage which is given to certain other similar industries, of receiving, on export, a rebate of the duty paid on the material when it came in. If the coffee extract referred to is obliged to pay a duty on entering this country, and the manufactured essence is required to pay a duty on entering some foreign country, the two duties make it impossible to trade abroad. If this proposed new Clause be accepted, it is clear that this small but promising industry will be able to forge ahead in certain foreign markets, bring money into this country, and provide employment for quite a number of people.

11.0 P.M.


I beg to second the Motion. The Clause will give a stimulus to a small industry that promises to be of importance, especially to the Colonies. It is not intended by the Government to handicap an industry by the peculiarities of our Excise. If the right hon. Gentleman can see his way to accept the Amendment, it will help to bring into existence what, I hope, will some day be an important industry.


I am sure I am not so hard-hearted as some hon. Members suggest. I should like to be able to find an Amendment I can accept. I gather this coffee extract has already paid duty on coming into the country, and there should, of course, be a rebate when it goes out of the country. I shall be glad to accept.


One is really surprised at the gymnastics of hon. Members below the Gangway on the Liberal benches. Here is a principle involved in an Amendment regarding coffee which many of them went into the Division Lobby last week to oppose in regard to the preference on sugar. The right hon. Gentleman the Member for Paisley (Mr. Asquith) supported the remarks I made in moving the repeal, and here you have Liberals now adopting a purely Protectionist attitude in regard to coffee. The Financial Secretary obviously is quite delighted. I hope those who pose as champions of Free Trade will see fit not to let the Financial Secretary give them this concession, but will vote against it.

Clause read a Second time, and added to the Bill.