§ Mr. Bessellasked the Chancellor of the Exchequer whether the duty on imported early potatoes is applied to all shipments landed on the appropriate date, or whether ships within British territorial waters may land their cargoes without paying the additional duty irrespective of the date of landing.
§ Mr. MacDermotIt is the time when goods are entered with the Customs (i.e., when the importer lodges the necessary written declarations concerning them at the Customs Office), and not the time when they are landed which is the factor which determines the rate of duty chargeable. Where an increase in the rate of duty is imminent, goods may not be entered with the Customs until the importing ship has arrived within the limits of a United Kingdom port. All early potatoes entered on or after the operative date of the seasonal increase bear the additional duty.