HC Deb 11 November 1964 vol 701 cc1055-60

Motion made, and Question, That there shall be charged on all goods imported into the United Kingdom on or after 27th October 1964 (or so imported before but entered on or after that date), other than goods of the descriptions in the Table below, a duty of customs of fifteen per cent. of the value of the goods and that—

  1. (a) the duty so charged in respect of goods entered for warehousing shall (as in the case of goods entered for home use) become chargeable at the time when, under section 28(2) of the Customs and Excise Act 1952, the goods are so entered for warehousing,
  2. (b) the provisions of the customs and excise Acts shall apply to the duty subject to such exceptions and modifications as may be provided by or under any Act imposing the duty, and
  3. (c) any such Act may contain supplemental and incidental provisions, including 1057 provisions for drawback or remission of the duty and for the making of orders—
  4. (i) reducing the rate of duty, and

TABLE
EXEMPTED GOODS
Description of goods (employing the Customs Tariff 1959) Title of tariff chapter, or summary of tariff heading
Chapter 1 (all headings) Live animals.
Chapter 2 (all headings) Meat and edible meat offals.
Chapter 3 (all headings) Fish, crustaceans and molluscs.
Chapter 4 (all headings) Dairy produce; birds' eggs; natural honey.
Chapter 5 (all headings) Products of animal origin, not elsewhere specified or included.
Chapter 7 (all headings) Edible vegetables and certain roots and tubers.
Chapter 8 (all headings) Edible fruit and nuts; peel of melons or citrus fruit.
Chapter 9 (all headings) Coffee, tea, mat é and spices.
Chapter 10 (all headings) Cereals.
Chapter 11 (all headings) Products of the milling industry; malt and starches; gluten; inulin.
Chapter 12 (all headings) Oil seeds and oleaginous fruit; miscellaneous grains, seeds and fruit; industrial and medical plants; straw and fodder.
Chapter 13 (all headings) Raw vegetable materials of a kind suitable for use in dyeing or in tanning; lacs; gums, resins and other vegetable saps and extracts.
Chapter 14 (all headings) Vegetable plaiting and carving materials; vegetable products not elsewhere specified or included.
Chapter 15 (all headings) Animal and vegetable fats and oils and their cleavage products; prepared edible fats; animal and vegetable waxes.
Chapter 16 (all headings) Preparations of meat, of fish, of crustaceans or molluscs.
Chapter 17 (all headings) Sugars and sugar confectionery.
Chapter 18 (all headings) Cocoa and cocoa preparations.
Chapter 19 (all headings) Preparations of cereals, flour or starch; pastrycooks' products.
Chapter 20 (all headings) Preparations of vegetables, fruit or other parts of plants.
Chapter 21 (all headings) Miscellaneous edible preparations.
22.10 Vinegar and substitutes for vinegar.
Chapter 23 (all headings) Residues and waste from the food industries; prepared animal fodder.
24.01 Unmanufactured tobacco.
Chapter 25 (all headings) Salt; sulphur; earths and stone; plastering materials, lime and cement.
Chapter 26 (all headings) Metallic ores, slag and ash.
Chapter 27 (all headings) Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.
Methane within 29.01, 31.01 Guano.
Natural sodium nitrate within 31.02.
All goods within 31.04 except potassium chloride (analytical reagent quality). Mineral or chemical fertilizers, potassic.
Fertilizers within 31.05 consisting of natural potassium nitrate together with natural sodium nitrate.
37.04, 37.05, 37.06 and 37.07 Exposed film and plates.
40.01 Natural rubber.
40.03 and 40.04 Reclaimed and waste rubber.
41.01 Raw hides and skins.
Leather within 41.02, 41.03, 41.04 and 41.05 other than dressed leather.
41.09 Leather parings and waste.
43.01 Raw, fur skins.
44.01 to 44.12 Wood, not planed or further manufactured
45.01 and 45.02 Natural cork and waste cork.
47.01 and 47.02 Paper-making materials (pulp and waste paper).
49.01 to 49.07 Books, newspapers, maps, charts, manuscripts, typescripts, stamps, etc.
Trade advertising material within 49.09 and 49.10, being material the primary purpose of which is to stimulate travel outside the United Kingdom.

(ii) extending the descriptions of goods exempted from the duty and, for the purposes of removing anomalies, with drawing any such exemption.

Description of goods (employing the Customs Tariff 1959) Title of tariff chapter, or summary of tariff heading
Trade advertising material within 49.11, being publications, illustrated or not, the primary purpose of which is to stimulate study or travel outside the United Kingdom, or to advertise exhibitions held outside the United Kingdom.
Printed matter within 49.11, being—
parts of books or booklets in the form of printed pictures or illustrations not bearing a text, or
printed documents, printed diagrams and printed architectural, engineering and similar industrial designs or plans, not being trade advertising material.
Photographic prints within 49.11 imported in a packet not exceeding 8 ounces in gross weight which does not form part of a larger consignment.
50.01, 50.02 and 50.03 Silk worm cocoons, raw silk and silk waste.
53.01 Sheep's or lamb's wool not carded or combed.
53.02 Other animal hair not carded or combed.
53.03 and 53.04 Waste of sheep's or lamb's wool.
53.05 Sheep's or lamb's wool, carded or combed.
54.01 and 54.02 Unspun flax and ramie.
55.01, 55.02, 55.03 and 55.04 Raw cotton, linters and waste; cotton, carded or combed.
57.01, 57.02, 57.03 and 57.04 Unspun hemp, jute and other vegetable textile fibres.
Chapter 63 (all headings) Old clothing and other textile articles; rags.
71.02 to 71.10 Synthetic and natural precious and semi-precious stones and precious metals not fully manufactured.
71.11 Waste and scrap of precious metals.
Chapter 72 Coin.
73.02 Ferro-alloys.
73.03, 73.04 and 73.05 Iron and steel waste, scrap, shot, grit and powder.
74.01 and 74.02 Copper matte; unwrought copper; copper waste and scrap; master alloys.
75.01 Nickel mattes; unwrought nickel; nickel waste and scrap.
Unwrought electroplating anodes within 75.05.
76.01 Unwrought aluminium and waste and scrap.
77.01 Unwrought magnesium and waste and scrap.
Waste and scrap beryllium within 77.04 and unwrought beryllium within 77.04.
78.01 Unwrought lead; lead waste and scrap.
79.01 Unwrought zinc; zinc waste and scrap.
80.01 Unwrought tin; tin waste and scrap.
Chapter 81 (all headings) Certain base metals employed in metallurgy and articles thereof.
Aircraft within 88.02 of a maximum total weight exceeding 18,000 lbs. (maximum total weight to be that authorised in the certificate of airworthiness in force in respect of the aircraft or, if there is no such certificate in force, ascertained in such manner as the Commissioners may direct).
Ships and other descriptions of goods within 89.01, 89.02 and 89.03, if of a gross tonnage of 80 tons or more (ascertained in accordance with the Merchant Shipping Acts or, if not ships with a gross tonnage Under those Acts, ascertained in such Manner as the Commissioners may direct).
Fishing vessels with in 89.01 of the kind commonly known as Danish-type seiners with a fuel carrying capacity of not less than 500 gallons.
89.04 Vessels for breaking up.
Sound recordings not produced in quantity and not for general sale, within 92.12.
Chapter 99 (all headings) Works of art, collectors' pieces and antiques.—
[Mr. Callaghan]

put and agreed to.