HC Deb 15 February 1933 vol 274 c988
81. Mr. HALES

asked the Financial Secretary to the Treasury whether he is aware that garden gnomes manufactured in earthenware, and therefore subject to an import duty of 20 per cent., are being imported from Germany as garden ornaments, these articles being only subject to an import duty of 10 per cent.; and will he see that the Customs officers exact the proper duty on any future shipments?

Mr. HORE - BELISHA

No, Sir. Garden ornaments of earthenware whether in the form of gnomes or otherwise are liable to an import duty of 20 per cent, ad valorem. If my hon. Friend will give me particulars of the cases to which he refers, I will inquire into the matter.

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