HC Deb 18 March 1937 vol 321 c2282W
Sir G. Harvey

asked the Financial Secretary to the Treasury whether he will consider making some provision for the case of an importer of fruit, on which duty has been paid, when the fruit on arrival at the warehouse is found to be unsound and is consequently condemned; and will he enable the importer to obtain a refund of the duty paid thereon when such goods are of no value whatever?

Lieut.-Colonel Colville

I regret that I am unable to accept my hon. Friend's suggestion. I understand that it is already the practice of the Customs to repay duty paid on perishables which are found to be unsound before delivery out of Customs charge, provided they are destroyed.