HC Deb 26 April 1926 vol 194 c1782

Resolved, That during a period of five years beginning on the first day of May, nineteen hundred and twenty-six, a duty of Customs equal to sixteen and two-thirds per cent. of the value of the goods shall be charged on the importation into Great Britain or Northern Ireland of the following goods, that is to say: Paper, whether in sheets or toile or otherwise, of any description known as packing or wrapping paper, including tissue paper, of a weight when fully extended equivalent to more than ten pounds but not more than ninety pounds to the ream of four hundred and eighty sheets of double crown measuring thirty inches by twenty inches, and articles made either entirely from such paper or from such paper with the addition only of some adhesive substance or other material the value of which does not exceed one-sixth of the total value of the whole article. For the purpose of this Resolution packing or wrapping paper and tissue paper include any such paper which has been coated or otherwise treated in any manner, but this Resolution shall not extend to-vegetable, parchment, glazed transparent paper, grease-proof paper, paper which forms part of another article, or paper, or any article made of paper, which at the time of importation is in use as wrapping or packing or as a container of other goods.