HC Deb 02 July 1935 vol 303 cc1682-3
10. Mr. T. SMITH

asked the President of the Board of Trade whether he is aware that the Commissioners of Customs have decided that a trade catalogue of no intrinsic value, the weight of which does not exceed eight ounces, shall be duty free, and that most trade catalogues weigh more than eight ounces, has no intrinsic value, but are subject to duty; how the duty on these catalogues for which no charge is made is assessed; and whether, in view of the necessity of British firms being kept supplied with these catalogues, he will take steps to have this impediment in the way of trade removed?


Trade catalogues other than such as are imported by post in a packet not exceeding eight ounces in gross weight are subject to duty under the provisions of the Import Duties (Exemption) (No. 2) Order, 1934, and any representations for an amendment of those provisions should be addressed to the Import Duties Advisory Committee by the interests concerned. I am informed, however, that the majority of the catalogues sent by post from abroad to prospective purchasers in this country are in fact below the eight ounce limit. Where that limit is exceeded the Commissioners of Customs and Excise in assessing the value have regard, as the law directs, to all relevant considerations, including the declared value and the usual cost of production of such articles.