§ 37. Mr. HAMMERSLEY (for Sir JOHN WARDLAW-MILNE)asked the Chancellor of the Exchequer whether customs officials are instructed, in assessing 319 the value of imported carpets, to call for proof of the prices at which such goods are sold in the country of origin?
Mr. CHAMBERLAINNo, Sir. Under Section 15 of the Import Duties Act, the value for duty of any goods, including carpets, is to be taken as the price an importer would give for them in the open market if they were delivered to him at the port of importation, all charges and expenses paid. The prices at which similar goods are sold in the country of origin are not therefore material for the purpose of ascertaining the value for duty purposes.