HC Deb 04 May 1926 vol 195 cc226-7

Continuance of Section 1 of Safeguarding of Industries Act, 1921.

6. "That—

  1. (a) the Duties of Customs imposed by Section one of the Safeguarding of Industries Act, 1921, for a period of five years expiring on the nineteenth day of August, nineteen hundred and twenty-six, on the goods specified in the Schedule to that Act shall, subject to the provisions of this Resolution, continue to he charged for a further period of ten years from the said day at the rates at which they are then in force; and
  2. (b) in the case of optical glass and the other goods specified in the first paragraph of the Schedule to the said Act, the Duties of Customs chargeable thereon shall, as from the first day of May, nineteen hundred and twenty-six, be duties equal to one-half instead of one-third of the value of the goods; and
  3. (c) in the case of arc-lamp carbons the Duty of Customs chargeable thereon by Section one of the said Act shall, as from the first day of May, nineteen hundred and twenty-six, be a duty at the rate of one shilling per pound instead of a duty equal to one-third of the value of the goods.

And it is declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."

Component parts of articles charged under Section one of the Safeguarding of Industries Act, 1921.

7. "That as from the first day of May, nineteen hundred and twenty-six, until the nineteenth day of August, nineteen hundred and thirty-six, there shall be charged on the importation into Great Britain or Northern Ireland of component parts of optical and scientific instruments chargeable with duty under Section one of the Safeguarding of Industries Act, 1921, a Duty of Customs equal, in the case of component parts of optical instruments to one-half, and in the case of component parts of scientific instruments to one-third, of the value of the goods, and the provisions of the said Section one (other than the provision relating to the rate of duty) shall apply for the purpose of the duty charged by this Resolution as they apply for the purpose of duties under that section."

Duty on Amorphous Carbon Electrodes.

8. "That as from the first day of May, nineteen hundred and twenty-six, until the nineteenth day of August, nineteen hundred and thirty-six, there shall he charged on the importation into Great Britain or Northern Ireland of amorphous carbon electrodes, but not including primary battery carbons or arc-lamp carbons, a Duty of Customs equal to one-third of the value of the goods, and the provisions of the said Section one (other than the provision relating to the rate of duty) shall apply for the purpose of the duty charged by this Resolution as they apply for the purpose of duties under that section."

Duty on Molybdenum, etc.

9. "That as from the first day of May, nineteen hundred and twenty-six, until the nineteenth day of August, nineteen hundred and thirty-six, there shall be charged on the importation into Great Britain or Northern Ireland of molybdenum, ferro-molybdenum and molybdenum compounds, and vanadium, ferro-vanadium and vanadium compounds, but not including ores or minerals of molybdenum or vanadium, a Duty of Customs equal to one-third of the value of the goods, and the provisions of Section one of the Safeguarding of Industries Act, 1921 (other than the provision relating to the rate of duty), shall apply for the purpose of the duties charged by this Resolution as they apply for the purposes of duties under that section."

Packing and Wrapping Paper.

10. "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 rolls 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."