HC Deb 25 April 1933 vol 277 c50

Coming to Customs and Excise, I have two small changes to propose dealing with matches and mechanical lighters. The present main Customs Duty on matches is 4s. 4d. per gross of boxes containing from 20 to 50 matches. There is also an Excise Duty of 4s. 2d. per gross. The difference between the Customs and Excise does not contain any Protective element. Since the introduction of the Import Duties Act, however, some of the raw materials of the match makers have become subject to duty and the manufacturers have no access to the Advisory Committee under the Import Duties Act, because the Match Duty is a Revenue Duty. That is an anomaly, and I propose now to put it right and at the same time to give a small measure of protection to the match manufacturers by raising the main Customs duty to 4s. 9d. per gross, and the other Customs rates will be put up accordingly. I estimate that the revenue from this change will be £100,000 in a full year and £90,000 this year. That will be accompanied by an increase in the duty on mechanical lighters. Accordingly, I propose to raise the present duty of 6d. to 1s. for the home-produced article and to 1s. 6d. for the imported article. That, again, will involve a similar increase in duty on imported component parts and the withdrawal of the concession allowing imported component parts to be transferred duty-free to manufacturing premises for assembly.