HC Deb 21 September 1948 vol 456 c59W
Sir R. Glyn

asked the Financial Secretary to the Treasury how far goods brought into the United Kingdom from British Territories, where there are similar Customs duties on articles brought into such territories from foreign countries, must also be subject to duty when entering the United Kingdom; and how far only subject to Purchase Tax.

Mr. Glenvil Hall

Imported goods liable under United Kingdom law to duty and Purchase Tax must be so charged. irrespective of any duties or taxes which may have been charged in any overseas country.