HC Deb 22 January 1965 vol 705 cc138-40W
Mr. Stainton

asked the Chancellor of the Exchequer why trays full of imported tomatoes are free from duty whereas empty wooden trays to be used by United Kingdom growers are subject to duty and surcharge of up to 25 per cent.

Mr. MacDermot

Filled containers of negligible separate value are not classified and charged separately from the contained goods for Customs Duty purposes, containers and contents being treated as single articles of commerce. If, however, empty containers are separately imported, they fall to be treated as separate articles of commerce, and any duty or surcharge applicable would have to be paid.