HC Deb 15 December 1936 vol 318 cc2411-5

That — (a) as from the sixteenth day of December, nineteen hundred and thirty-six, there shall be charged on the importation into the United Kingdom of goods of the classes and descriptions specified in the first column of the following Table, not being Empire products (in addition to any other duty of customs for the time being chargeable thereon), duties of customs at the rates specified in the second column of that Table: —

Class or Description of the Goods. Rate of Duty.
(i) Beef and veal preserved in any airtight container (including edible offals of beef and veal, but excluding sweetbreads)
Tongues 20 per cent. of the value of the goods.
Other Goods 10 per cent. of the value of the goods.
(ii) Extracts and essences wholly or in part derived from beef or veal 10 per cent. of the value of the goods.
Provided that no duty shall be chargeable by virtue of this Resolution in respect of any sausages or pastes, and no duty shall be so chargeable on the importation of tongues or jellied veal before the passing of an Act for giving effect to this Resolution and any other Resolution of this House; (b) goods chargeable with duty by virtue of this Resolution shall, for the purposes of the Import Duties Act, 1932, be deemed not to be goods chargeable with a duty of customs by or under an enactment other than that Act; (c) where it is shown to the satisfaction of the Commissioners of Customs and Excise that any goods are being imported with a view to the re-exportation thereof after transit through the United Kingdom, or by way of transhipment, the Commissioners may, subject to such conditions as they think fit to impose for securing the re-exportation of the goods, allow the goods to be imported free of any duty chargeable by virtue of this Resolution; (d) Section six of the Customs and Inland Revenue Act, 1879, shall not apply to goods (whether British or foreign) chargeable with a duty of customs by virtue of this Resolution, but where any goods of a class or description so chargeable are re-imported into the United Kingdom after exportation therefrom, and it is shown to the satisfaction of the Commissioners of Customs and Excise that any duty chargeable by virtue of this Resolution in respect of the goods was duly paid, and either—
  1. (i) that no drawback of any such duty was allowed on exportation; or
  2. (ii) that any such drawback so allowed has been repaid to the Exchequer;
then, if it is further shown as aforesaid that the goods have not been subjected to any process abroad, the goods shall be exempt from any such duty; (e) it is expedient to make, in connection with the imposition of the duties aforesaid, provision wth respect to drawback of duties, and for enabling the

Treasury to repeal or reduce duties having regard to commercial agreements;

(f) In this Resolution the expression 'Empire products' has the same meaning as in Sub-section (1) of Section eight of the Finance Act, 1919, as amended by any subsequent enactment.

And it is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."—[Lieut.-Colonel Colville.]

The Committee divided: Ayes, 213; Noes, 123.

Division No. 45.] AYES [10.47 p.m.,
Acland-Troyte, Lt.-Col. G. J. Duggan, H. J. McEwen, Capt. J. H. F.
Agnew, Lieut.-Comdr. P. G. Duncan, J. A. L. Maclay, Hon. J. P.
Albery, Sir Irving Ounglass, Lord Macnamara, Capt. J. R. J.
Allen, Lt.-Col. J. Sandoman (B'kn'hd) Eastwood, J. F. Magnay, T.
Alien, Lt.-Col. Sir W. J. (Armagh) Elliot, Rt. Hon. W. E. Manningham-Buller, Sir M.
Amery, Rt. Hon. L. C. M. S. Ellis, Sir G. Margesson, Capt. Rt. Hon. H. D. R.
Anderson, Sir A. Garrett (C. cl Ldn.) Elliston, Capt. G. S. Markham, S. F.
Anstruther-Gray, W. J. Emery, J. F. Maxwell, S. A.
Assheton, R. Emmott, C. E. G. C. Mayhew, Lt.-Col. J.
Astor, Major Hon. J. J. (Dover) Entwistle, C. F. Mellor. Sir J. S. P. (Tamworth)
Astor, Hon. W. W. (Fulham, E.) Errington, E. Mills, Major J. D. (New Forest)
Baldwin, Rt. Hon. Stanley Evans, Capt. A. (Cardiff, S.) Mitcheson, Sir G. G.
Baldwin-Webb, Col. J. Everard, W. L. Morris-Jones, Dr. J. H.
Balfour, G. (Hampstead) Flides, Sir H. Morrison, Rt. Hon. W. S. (Cir'nc'str)
Balfour, Capt. H. H. (Isle of Thanet) Fleming, E. L. Muirhead, Lt.-Col. A. J.
Balnell, Lord Fox, Sir G. W. G. Munro, P.
Baxter, A. Beverley Fremantle, Sir F. E. Nall. Sir J.
Beaumont, M. W. (Aylesbury) Fyfe, D. P. M. Nicolson, Hon. H. G.
Beaumont, Hon. R. E. B. (Portsm'h) Ganzonl, Sir J. O'Neill, Major Rt. Hon. Sir Hugh
Belt, Sir A. L. Glucketein, L. H. Orr-Ewing, I. L.
Blindell, Sir J. Glyn, Major Sir R. G. C. Palmer, G. E. H.
Bossom, A. C. Goodman, Col. A. W. Patrick, C. M.
Boulton, W. W. Granville, E. L. Perkins, W. R. D.
Bowater, Col. Sir T. Vansittart Greene, W. P. C. (Worcester) Plugge, L. F.
Briscoe, Capt. R. G. Gretton, Col. Rt. Hon. J. Ponsonby, Col, C. E.
Brocklebank, C. E. R. Gridley, Sir A. B. Procter, Major H. A.
Brown, Brig.-Gen. H. C. (Newbury) Grigg, Sir E. W. M. Radford, E. A.
Bull, B. B. Grimston, R. V. Raikes, H. V. A. M.
Bullock, Capt. M. Guy, J. C. M. Ramsbotham, H.
Burghley, Lord Hanbury, Sir C. Ramsden, Sir E.
Burgin, Dr. E. L. Hannah, I. C. Rankin, R.
Butler, R. A. Hannon. Sir P. J. H. Rathbone, J. R. (Bodmin)
Campbell, Sir E. T. Haslam, H. C. (Horncastle) Reed, A. C. (Exeter)
Cartland, J. R. H. Haslam, Sir J. (Bolton) Reid, W. Allan (Derby)
Carver, Major W. H. Heligers, Captain F. F. A. Remer, J. R.
Cary, R. A. Heneage, Lieut.-Colonel A. P. Rickards, G. W. (Skipton)
Castlereagh, Viscount Hepburn, P. G. T. Buchan- Ropner, Colonel L.
Cayzer, Sir C. W. (City of Chester) Herbert, Major J. A. (Monmouth) Ross, Major Sir R. D. (L'nderry)
Cazalet, Thelma (Islington, E.) Hills, Major Rt. Hon. J. W. (Ripon) Ross Taylor, W. (Woodbridge)
Cazalet, Capt. V. A. (Chippenham) Hoare. Rt. Hon. Sir S. Rowlands, G.
Chapman, A. (Rutherglen) Holmes, J. S. Ruggles-Brise, Colonel Sir E. A.
Christie, J. A. Hope, Captain Hon. A. O. J. Russell, R. J. (Eddisbury)
Clarke, Lt.-Col. R. S. (E. Grinstead) Hume, Sir G. H. Salt, E. W.
Cobb, Captain E. C. (Preston) Hunter, T. Samuel, M. R. A. (Putney)
Colman, N. C. D. Kerr, Colonel C. I. (Montrose) Sandys, E. D.
Colville, Lt.-Col. Rt. Hon. D. J. Kerr, H. W. (Oldham) Scott, Lord William
Cook, T. R. A. M. (Norfolk N.) Kerr, J. Graham (Scottish Univs.) Selley, H. R.
Cooke, J. D. (Hammersmith, S.) Knox, Major-General Sir A. W. F. Shakespeare, G. H.
Cooper, Rt. Hon. T. M. (E'nburgh,W.) Lamb, Sir J. Q. Shaw, Captain W. T. (Forfar)
Courtauld, Major J. S. Latham, Sir P. Shepperson, Sir E. W.
Craven-Ellis, W. Leckie, J. A. Simmonds, O. E.
Crookshank, Capt. H. F. C. Leech, Dr. J. W. Simon, Rt. Hon. Sir J. A.
Cross, R. H. Lees-Jones, J. Smiles, Lieut.-Colonel Sir W. D.
Crowder, J. F. E. Leighton, Major B. E. P. Smith, L. W. (Hallam)
Cruddas, Col. B. Lennox-Boyd, A. T. L. Smith, Sir R. W. (Aberdeen)
Davison, Sir W. H. Lewis, O. Southby, Comdr. A. R. J.
De Chair, S. S. Liddall, W. S. Spens, W. P.
Denman, Hon. R. D. Liewellin, Lieut.-Col. J. J. Stanley, Rt. Hon. Oliver (W'm'I'd)
Denville, Alfred Lovat-Fraser, J. A. Stourton, Major Hon. J. J.
Donner, P. W. Lumley, Capt. L. R. Strauss, E. A. (Southwark, N.)
Dorman-Smith, Major R. H. McCorquodale, M. S. Strauss, H. G. (Norwich)
Duckworth, G. A. V. (Salop) MacDonald, Rt. Hn. J. R. (Scot. U.) Strickland, Captain W. F.
Duckworth, W. R. (Moss Side) MacDonald, Rt. Hon. M. (Ross) Stuart, Hon. J. (Moray and Nairn)
Dugdale, Major T. L. Macdonald. Capt. P. (Isle of Wight) Sutcliffe, H.
Tate, Mavis C. Turton, R. H. Williams, H. G. (Croydon, S.)
Taylor, C. S. (Eastbourne) Wakefield, W. W. Windsor-Clive, Lleut,Colonel G.
Thomson, Sir J. D. W. Walker-Smith, Sir J. Womersley, Sir W. J.
Titchfleld, Marquees of Wallace, Capt. Rt. Hon. Euan Wragg, H.
Touche, G. C. Ward, Irene (Walisend) Wright, Squadron-Leader J. A. C.
Tree, A. R. L. F. Warrender, Sir V.
Tryon, Major Rt. Hon. G. C. Waterhouse, Captain C. TELLERS FOR THE AYES.—
Tufnell, Lieut.-Com. R. L. Williams, C. (Torquay) Sir George Penny and Lieut.-
Colonel Sir A. Lambert Ward.
Adams, D. (Consett) Hall, J. H. (Whitechapel) Price, M. P.
Adamson. W. M. Hardie, G. D. Pritt, D. N.
Alexander, Rt. Hon. A. V. (H'lsbr.) Harris, Sir P. A. Quibell, D. J. K.
Ammon, C. G. Hayday, A. Rathbone, Eleanor (English Univ's.)
Anderson, F. (Whitehaven) Henderson, J.(Ardwick) Richards, R. (Wrexham)
Aske, Sir R. W. Henderson, T. (Tradeston) Ridley, G.
Attlee, Rt. Hon. C. R. Hills, A. (Pontefract) Riley, B.
Banfield, J. W. Holdsworth, H. Ritson, J.
Barnes, A. J. Hollins, A. Robinson, W. A. (St. Helens)
Batey, J. Jagger, J. Rowson, G.
Bellenger, F. Jenkins, A. (Pontypool) Salter. Dr. A.
Benson, G. Jenkins, Sir W. (Neath) Seely, Sir H. M.
Bromfield, W. Johnston, Rt. Hon. T. Sexton, T. M.
Brown, Rt. Hon. J. (S. Ayrshire) Jones, A. C. (Shiplev) Shinwell, E.
Burke, W. A. Jones, H. Haydn (Merloneth) Short, A.
Cape, T. Jones, Morgan (Caerphilly) Silkin, L.
Cassells, T. Kelly, W. T. Simpson, F. B.
Chater, D. Kennedy, Rt. Hon. T. Smith, Ben (Rotherhithe)
Cluse, W. S. Lansbury, Rt. Hon. G. Smith, E. (Stoke)
Cocks, F. S. Lathan, G. Sorensen, R. W.
Daggar, G. Lawson, J. J. Stewart, W. J. (H'ght'n-le-Sp'ng)
Davies, R. J. (Westhoughton) Leach, W. Strauss, G. R. (Lambeth, N.)
Dobbie, W. Lee, F. Taylor, R. J. (Morpeth)
Dunn, E. (Rother Valley) Leonard, W. Thurtle, E.
Ede, J. C. Leslle, J. R. Tinker, J. J.
Edwards, A. (Middlesbrough E.) Logan, D. G. Viant, S. P.
Edwards, Sir C. (Bedwellty) Lunn, W. Walkden, A. G.
Fletcher, Lt.-Comdr. R. T. H. McEntee, V. La T. Walker, J.
Frankel, D. MacLaren, A. Watkins, F. C.
Gallacher, W. Maclean, N. Watson, W. McL.
Gardner, B. W. Mainwaring, W. H. Westwood, J.
Garro Jones, G. M. Messer, F. Whiteley, W.
George, Major G. Lloyd (Pembroke) Montague, F. Wilkinson, Ellen
George, Megan Lloyd (Anglesey) Morrison, Rt. Hon. H. (Ha'kn'y, S.) Williams, E. J. (Ogmore)
Gibson, R. (Greenock) Naylor, T. E. Williams, T. (Don Valley)
Green, W. H. (Deptford) Noei-Baker, P. J. Wilson, G. H. (Attercliffe)
Grenfell, D. R. Oliver, G. H. Windsor, W. (Hull, C.)
Griffith, F. Kingsley (M'ddi'sbro, W.) Owen, Major G. Woods, G. S. (Finsbury)
Griffiths, G. A. (Hemsworth) Paling, W. Young, Sir R. (Newton)
Griffiths, J. (Lianelly) Parker, J.
Groves, T. E. Parkinson, J. A. TELLERS FOR THE NOES.—
Hall, G. H. (Aberdare) Potts, J. Mr. John and Mr. Mothers.

Question put, and agreed to.

Resolutions to be reported upon Thursday; Committee to sit again To-morrow.