76. Colonel NEWMANasked the Chancellor of the Exchequer whether old bottled wines which are held in the Irish Free State, and which have already paid duty to the Imperial Exchequer, will be exempt from any further duty if exported from the Free State to Northern Ireland or to Great Britain for consumption; and will he say if a Ford or other foreign motor car, which has already paid import duty, will be similarly exempt should its owner desire to take it outside the Irish Free State?
§ Mr. BALDWINTo the first part of the question the answer is in the affirmative, if the wines arrive in Great Britain or Northern Ireland before midnight on 31st March, but in the negative if they arrive thereafter. To the second part of the question the answer is in the same sense, except that touring cars brought to Great Britain or Northern Ireland for a limited period will be exempted from import duty under the triptyque system.
§ Mr. BALDWINI am afraid there seems no doubt about that.