HC Deb 14 December 1937 vol 330 c963
50. Mr. Crowder

asked the Chancellor of the Exchequer whether his attention has been called to the considerable delay in clearing samples through the Customs; why, when these samples are of no value except for copying purposes, they are charged at the full rate of duty; and whether he will consider firstly the freeing from duty, subject to the necessary safeguards, of samples which have no value other than that stated, and also ensure that, in the interests of trade, these imports are dealt with much more quickly by the Customs staff?

The Chancellor of the Exchequer (Sir John Simon)

I am not aware of any general delay in the clearance of samples through the Customs; my hon. Friend has written to me about a particular case, and I am having inquiry made. As regards the second part of the question, there is no statutory provision under which dutiable samples could be charged with duty at less than the full rates applicable to the goods. As regards the third part, I understand that bona fide trade samples of trifling value are admitted free of duty, but I am afraid that I could not undertake to admit articles of appreciable value free of duty.