§ 46. Colonel BALDWIN-WEBBasked the Chancellor of the Exchequer whether 918 it is intended that Item (2) (vi) in the Import Duties Order affecting glassware shall include bottles and jars whether full or empty?
§ Captain AUSTIN HUDSON (Lord of the Treasury)I have been asked to reply. Empty glass bottles and jars are chargeable with duty on importation under the Additional Import Duties (No. 19) Order, 1934. Bottles and jars which form the ordinary necessary packing of imported goods are not themselves regarded as chargeable with duty, but where the imported goods are goods liable to an ad valorem duty the value of the bottles or jars in which they are packed is normally inclusible in the value of the goods for duty purposes.
§ Colonel BALDWIN-WEBBIs it the case that if bottles were imported containing water, no duty would be payable on them?
§ Captain HUDSONI understand that this Order is to be debated on Friday, and perhaps my hon. and gallant Friend would raise the point then.