HC Deb 05 February 1953 vol 510 cc221-2W
55. Mr. Paton

asked the Chancellor of the Exchequer if he will cause to be freed from all Customs duties and Purchase Tax gift parcels coming from abroad, where the value of the gift does not exceed 10s.

Mr. Boyd-Carpenter

There is a general concession relating to gift food parcels and a concession affecting certain gifts of value not exceeding 10s. sent home by members of the Forces serving overseas. It would not be possible to extend this latter concession generally, because gift parcels cannot easily be distinguished from other parcels. It is not, however, the practice to collect trivial amounts of tax or duty.