§ Mr. TOUCHEasked the Prime Minister if, to facilitate understanding of the operation of Clause 16 (a) of the Government of Ireland Bill, he will give a concrete example of a dutiable unmanufactured article produced abroad but manufactured or prepared in Great Britain or Ireland and exported, in one case, from Great Britain to Ireland and, in the other case, from Ireland to Great Britain, on which the Import Duty on the un-manufactured article into Ireland has been reduced and the drawback on exportation from Ireland after manufacture is also proportionately reduced, while the drawback which would be allowed on the exportation of similar articles from the country into which the articles are brought is less than the duty payable on importation?
§ The PRIME MINISTERI think it will make the matter clearer if I give an illustration of the effect of Clause 16 (2) (a) and (b) instead of dealing only with Clause 16 (2) (a) by itself. I will select tobacco which is imported in the raw leaf from abroad and manufactured in the United Kingdom, and will assume that the Tobacco Duties and drawbacks in Ireland are reduced to the rates prevailing before the 1909 Budget, while remaining as at present in Great Britain. The principal 719W duties and drawbacks would then be as follows:—
These rates of drawback are allowed on tobacco containing 14 per cent. of moisture, and are increased or lowered proportionately if the tobacco contains less or more than 14 per cent. It is assumed for the purposes of this answer that the tobacco contains 14 per cent. of moisture. In the circumstances assumed, cigars, cigarettes and other tobacco if manufactured in Great Britain and brought to Ireland would under Clause 16 (2) (b) receive drawback on being sent from Great Britain of 4s. 2d., 4s. 1d., and 4s. per pound respectively, and would, under Clause 16 (2) (a) be charged on being brought into Ireland a Customs Duty of 3s. 5d., 3s. 4d., and 3s. 3d. If manufactured in Ireland and brought to Great Britain they would under Clause 16 (2) (b) receive a drawback on being sent from Ireland of 3s. 5d., 3s. 4d., and 3s. 3d. per pound, respectively, and would be charged on being brought into Great Britain a Customs Duty of 4s. 2d., 4s. 1d., and 4s. per pound, respectively.
— Ireland. Great Britain. IMPORT DUTIES— s. d. s. d. Raw Leaf (Unstripped) 3 0 3 8 Foreign Cigars 6 0 7 0 Foreign Cigarettes 4 10 5 8 Other Foreign Manufactured Tobacco 3 10 4 8 DRAWBACKS on Tobacco Manufactured in the United Kingdom— Cigars 3 5 4 2 Cigarettes 3 4 4 1 Other Manufactured Tobacco 3 3 4 0