HC Deb 22 April 1920 vol 128 cc599-600W

asked the President of the Board of Trade what proofs and guarantees are demanded by the Customs authorities from any foreign importer of motor accessories claiming exemption from duty under Section 13 (4) of the Finance (No. 2) Act of 1915; what steps are taken to see that goods imported duty free under this Section are utilised for the purposes for which exemption was claimed; and what conditions exist to prevent goods thus imported from being sold for purposes not included in Section 13 (4) above referred to?


As regards the first part of the question, motor car parts and accessories declared at the time of importation to be intended for use for the exempt purposes specified in Section 13 (4) of the Finance (No. 2) Act, 1915, are admitted free of duty on the importer giving bond—

  1. (i) to keep proper stock accounts showing the receipt and disposal of the articles;
  2. (ii) to obtain before delivery to a customer a statement from him showing the particular exempt use to which the articles are to be put;
  3. (iii) to append to the invoice to his customer a statement to the effect—
    1. (a)that no duty has been paid on the articles;
    2. (b)that they are supplied for an exempt use which is specified; and
    3. (c)that they are not to be used for any other purpose.

As regards the second and third parts of the question, officers of Customs and Excise examine the stock accounts at the importer's premises and verify, in a number of cases, at the customer's premises and elsewhere, the use of the article. Any person using for a dutiable purpose any article exempted from duty incurs heavy penalties.