HC Deb 02 April 1968 vol 762 c54W
51. Mr. Gower

asked the Chancellor of the Exchequer why no concession was made in respect of Customs charges on an engagement ring posted to a constituent of the hon. Member for Barry by her fiancé who is a United States citizen; and if he will review the present practice which makes no distinction between commercial imports and such unique and personal imports as in this case, details of which have been supplied to him.

Mr. Harold Lever

Valuable gifts, such as this engagement ring, cannot be admitted free of the duty and Purchase Tax to which thety are liable but, under a special concession, the customs charges on an engagement ring sent by an overseas resident can be refunded if it is later taken abroad.