HC Deb 25 November 1920 vol 135 c687W

asked the Chancellor of the Exchequer whether his attention has been called to the abolition on 12th May last by the Manx Legislature of the duty on cocoa and cocoa powder imported into the Isle of Man; whether under this regulation foreign manufacturers of chocolate are able to send chocolate into bond in Liverpool and re-ship it to the Isle of Man without payment of any duty either in this country or the Isle of Man; whether British manufacturers of chocolate are entitled to a rebate of duty paid by them on cocoa used in the manufacture of chocolate exported to the Isle of Man; and, seeing that this inability to obtain such rebate of duty constitutes a tariff preference in the Isle of Man for foreign chocolate manufacturers, will he take action in the matter?


I am aware that the position is as stated by my hon. Friend, and am considering proposals to amend the law which will place British and foreign manufacturers on an equal footing.