HC Deb 09 March 2001 vol 364 c403W
Mr. Drew

To ask the Chancellor of the Exchequer if he will make a statement on the Government's policy on the payment of(a) customs duty and (b) VAT on second-hand goods imported in the UK. [152829]

Dawn Primarolo

Importations of second-hand goods from outside the EU are subject to the normal import procedures, and conditions, as detailed in the HM Customs and Excise Integrated Tariff of the United Kingdom. Where applicable customs duty and/or import VAT are due at the appropriate rates.