HC Deb 27 June 1940 vol 362 c618W
Mr. A. Edwards

asked the Chancellor of the Exchequer (1) what duty is charged in the case of a passenger arriving in this country with a motor car purchased abroad;

(2) what duty is charged by inland revenue authorities on a motor car shipped from a foreign manufacturer to an individual in this country?

Captain Crookshank

In both cases the duty is 33⅓ per cent. of the value of the car. Under the law a person usually resident abroad and paying a visit to this country may be allowed to import a car for his private use duty-free provided he gives security for its re-export within a limited period, but at present the importation of motor cars is prohibited except under Board of Trade licence.