§ 75. Mr. SOPERasked the Chancellor of the Exchequer if he is aware that officers of customs are demanding a duty of 50 per cent. on small metal ash-trays and numerous other fancy articles on the ground that they are furniture; and is he prepared to publish a detailed list of what is to be regarded as an article of furniture in order to limit the prevailing confusion?
Mr. CHAMBERLAINI am not aware that such demands are being made. As regards the last part of the question, I would refer the hon. Member to the second part of the Schedule to the Abnormal Importations No. 2 Order, 1931, which names the descriptions of metal furniture liable to duty.
§ 77. Mr. HARRISasked the Chancellor of the Exchequer if he is aware that officers of customs are demanding, under abnormal imports duties, wrapping paper, a duty of 50 per cent. on toy picture books and other fancy articles and toys made of paper; and, in order to remove the confusion and delays, will he give 1249 instructions that the wrapping-paper duty shall be levied only on wrapping paper and not on manufactured articles?
Mr. CHAMBERLAINMy hon. Friend seems to be under some misapprehension as to the scope of the duty. The Board of Trade Order mentions specifically not only paper but articles made from paper.
§ 78. Mr. HARRISasked the Chancellor of the Exchequer, if, under the Abnormal Imports (Customs Duties) Act, British materials sent abroad to undergo a process of work will be charged a duty of 50 per cent. on the full value on re-entry or only on the value of the work performed on the material?
Mr. CHAMBERLAINThe Abnormal Importations Duty will not be charged on British materials brought back to this country after being sent abroad for processing, provided that the process has not changed their form or character, or destroyed their identity, and that the Customs formalities as to identification at exportation and importation are duly observed. Any foreign dutiable material added would in any case be charged.