40. Marquess of CLYDESDALEasked the Financial Secretary to the Treasury what is the policy of his Department in regard to the duty payable on the re-importation of machinery, or machinery parts, into this country where such machinery has had to be returned to the country of origin owing to faulty or incorrect construction?
§ Lieut.-Colonel COLVILLEIf my Noble Friend refers to machinery and machinery parts of foreign origin, the position is that under the law, unless the goods are covered by a licence for duty-free admission, duty is chargeable, on their re-importation into this country after previous importation and exportation for repair, only on the amount of the increase in the value attributable to the repairs, provided that the repairs have not changed the form or character of the goods.