HC Deb 14 June 1932 vol 267 cc171-3
49. Rear-Admiral SUETER

asked the Chancellor of the Exchequer whether the duty on works of art entering this country is levied on works executed by British artists with British materials; whether such works of art will be taxed if only partly executed; and who is to be the judge of the artistic value of the work, whether complete or incomplete, for the purposes of the tax?

Major ELLIOT

There is no exemption from general ad valorem duty for works of art as such, whether wholly or partly executed, or whether executed by British artists with British materials or not. Under Section 15 of the Import Duties Act the value for duty is the price an importer would give for the article if it were delivered to him at the port of importation, freight and other charges incidental to the purchase and delivery (except any duties of Customs) having been paid. The importer is required to declare the value (which is not the "artistic value," but the commercial value) at the time of importation, and the value declared, if reasonable in the circumstances of the case, would be accepted.

Sir ARTHUR MICHAEL SAMUEL

Who is to decide whether an article is a work of art?

Sir PERCY HARRIS

Can the right hon. and gallant Gentleman do nothing to modify this tax upon British artists who are working abroad?

Major ELLIOT

My hon. Friend will remember that the question was being considered by the advisory committee.

Mr. MACQUISTEN

What is the commercial value of a picture, unless it be a poster advertising someone's soap.

Major ELLIOT

Its value, like that of anything else, is what it will fetch in the market.

Sir WILLIAM DAVISON

Who decides that? How is it decided?

Major ELLIOT

I have already answered that question.

53. Mr. LINDSAY

asked the Financial Secretary to the Treasury what agreement has been reached between the Dock and Harbour Authorities Association, the chambers of commerce, and the Customs with reference to the working of the Import Duties Act; and what is the present position with regard to this matter?

Major ELLIOT

I assume my hon. Friend is referring to the question of the inclusion of dock dues, etc., in the value of imported goods for Customs purposes. As a result of the discussion with the interested parties, the Commissioners of Customs and Excise have adopted, as from 17th May last, the following procedure, which applies to all ad valorem duties, in any case where the value is based on a c.i.f. price and where dock dues, landing charges, etc., are payable over and above the freight:

  1. (a) the actual amount of any charge specifically made for depositing the goods on the quay, waggon or lighter alongside the vessel will be included in the value, or if the charge covers that service and other services besides, such an amount as may reasonably be held to cover that service; and
  2. (b) a percentage, namely one-tenth of one per cent, of the c.i.f. value, will be included to represent the dutiable value of any tolls on the goods which are not charges for a specific service, e.g., the London Port rates, the Liverpool dock rates and town dues, and the Manchester Ship Canal tolls.

6. Mr. MANDER

asked the President of the Board of Trade if he will state particulars of the cases which have been reported to him where guarantees have been given by manufacturers undertaking that there shall be no increase in price as a result of the imposition of the tariff; and what are the industries concerned?

Mr. HORE-BELISHA

No, Sir; the question of guarantees does not arise. It was considered in the public interest to impose a tariff on a wide range of goods at the earliest possible moment, and the views of the Import Duties Advisory Committee on the possible exploitation of the consumer are contained in paragraph 18 of their first report.

Mr. MANDER

Is it not well known that certain industries have given such voluntary guarantees; would it not be in the public interest that these cases should be known; and will the hon. Gentleman try to collect the necessary information?

Mr. HORE-BELISHA

No, Sir; the information would not be relevant. The policy of His Majesty's Government is well known, and is stated in the Act of Parliament in question.

Mr. MACQU1STEN

Is it not also well known that, if you increase your turnover, as you can in the home market if you have some protective duties, you can lower the price?