HC Deb 17 December 1936 vol 318 cc2787-90

Lords Amendment: In page 4, line 22, after "undertaking," insert "Section five."

11.15 p.m.

Captain HUDSON

I beg to move, "That the House doth agree with the Lords in the said Amendment."

There is only one Amendment which was omitted from the printed Bill by oversight. Section five has been in before. It is a Section which shortens the period during which unopposed electricity orders may be brought into operation. It enables the Minister of Transport to confirm unopposed orders without requiring further notice. Since 1930 80 per cent. of the unopposed orders coming before the Minister have been dealt with under this Section.

WAYS AND MEANS [15th December].

Resolutions reported:

"1. BEEF AND VEAL NEW CUSTOMS DUTIES.

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, duties of Customs at the rates specified in the second column of that Table:—

Class or Description of Goods. Rate of Duty
(i) Beef and veal not preserved in any Airtight container (excluding offals and boned and boneless meat)
Chilled - - - - the lb. ¾d.
Other kinds - - - the lb. ⅔d.
(ii) Boned and boneless beef and veal and edible offals of beef and veal, not being beef, veal or offals preserved in any airtight container, and excluding sweetbreads 20 per cent. of the value of the goods.

Provided that no duty shall be chargeable in pursuance of this Resolution in respect of any sausages or pastes, and no duty shall be so chargeable on the importation of tongues before the passing of an Act for giving effect to this Resolution and any other Resolution of this House; (b)goods chargeable with duty in accordance with the provisions 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)it is expedient to make, in connection with the imposition of the duties aforesaid, provision with respect to goods in transit or transhipped, with respect to the re-importation of goods exported, and with respect to drawback of duties, and for enabling the Treasury to repeal or reduce duties having regard to commercial agreements; (d) 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.

"2. BEEF AND VEAL ADDITIONAL CUSTOMS DUTIES.

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 Goods. Rate of Duty
(i) Beef and veal not 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 with 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.

Bill ordered to be brought in upon the said Resolutions by the Chancellor of the Exchequer, Mr. Elliot, Mr. W. S. Morrison, Dr. Burgin, Mr. Lloyd and Lieut.-Colonel Colville.

BEEF AND VEAL CUSTOMS DUTIES BILL,

"to provide for charging duties of Customs on beef and veal and on extracts and essences of beef and veal, and for purposes connected with the matter aforesaid"; presented accordingly, and read the First time; to be read a Second time upon Tuesday, 19th January, and to be printed. [Bill 55.]