HC Deb 19 October 1950 vol 478 cc262-3W
64. Squadron Leader Burden

asked the Chancellor of the Exchequer on how many British cars sold abroad and re-imported into the United Kingdom, Customs Duty has been charged at the port of entry; and how many refunds of such duty have been made.

Mr. Jay

I regret that the information requested is not available. Customs Duty (as distinct from Purchase Tax) is not normally charged on re-imported British cars except in the case of cars assembled abroad from British-made parts, and then only on the full value of the car less the value of the parts.

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