HC Deb 26 June 1951 vol 489 cc116-7W
64. Sir H. Lucas-Tooth

asked the Chancellor of the Exchequer what rebate is given in respect of Customs duty and Purchase Tax paid on imported sample goods when such goods are sent out of the country again.

Mr. Gaitskell

Imported samples of no commercial value are generally admitted free of Customs duty and Purchase Tax. Other imported sample goods can be released either under bond, or on payment of Customs charges and Purchase Tax which are returned on export.