§ 75. Mr. T. Smithasked the Financial Secretary to the Treasury whether he is aware that the duty imposed upon advertising matter for which no charge is made is vexatious to business interests; and whether he will take steps to have this matter reconsidered, with a view to providing that small quantities of advertising matter, having little or no intrinsic value and supplied without charge, shall be regarded as having no value for duty purposes?
§ Lieut.-Colonel ColvilleThe extension of the present exemption in favour of advertising matter is primarily a question for the Import Duties Advisory Comittee. Advertising material which is not within the exemption, and therefore liable to duty ad valorem must, of course, be valued in accordance with the statutory definition of value.