§ Mr. Martenasked the Secretary of State for Trade and Industry what are the tax disincentive measures which operate against the re-export of goods entering the Federal Republic of Germany from East Germany.
§ Sir G. HoweI understand that a West German firm importing goods from East Germany can offset 11 per cent. of their value against its VAT liabilities. This tax concession is lost if the goods are subsequently re-exported to another country.