HC Deb 08 November 1932 vol 270 c180

asked the Financial Secretary to the Treasury on what basis the Customs assess the value of cinematograph films imported into this country; and, if the arrangement is a declaration on the c.i.f. value, whether there is any means by which the Customs may compare the declaration made with the actual earnings of the film when released?


The Customs duties on imported cinematograph films are chargeable at specific, not ad valorem, rates, and in consequence the values of such films are not assessed by the Customs for duty purposes. For the purposes of the trade returns the importer of cinematograph films (as of other goods) is required to declare their value on a c.i.f. basis, and if there is any reason to doubt the accuracy of such a declaration the importer may be called upon to justify or amend it. The answer to the second part of the question is in the negative.