§ 45 and 46. Mr. Taverne
asked the President of the Board of Trade (1) how much revenue was obtained from the Customs duty on the import of audiovisual material of an educational character for each of the years since 1960; and whether he is satisfied that this duty is still necessary;
(2) whether he will abolish the Customs duty on audio-visual material of an educational character with a view to encouraging its freer flow.
§ Mr. Redhead
It is not possible to identify audio-visual material of an educational character in terms of individual tariff headings, and I regret that the amount of duty collected on such material cannot be established. There are, however, arrangements under the Import Duties Act 1958 for relieving such material of duty when it is imported non-commercially for educational purposes. I therefore see no reason to abolish the duty on commercial imports.