Mr. NEWBOULDasked the Chancellor of the Exchequer whether he is aware that, since the cessation of hostilities and the removal of restrictions on travelling and photographing, British film-producing companies have travelled to countries out side the United Kingdom to photograph scenes as part of their plays;. that for this purpose they are taking with them their British staff and British actors; and whether, in these circumstances, he can give an assurance that the exposed negative film will not be subject to duty on being brought into The United Kingdom?
§ Mr. BALDWINThe duty on cinematograph films is an Import Duty on which any negative exposed abroad is liable, irrespective of the circumstances under which it was produced.
Mr. NEWBOULDasked the Chancellor of the Exchequer whether, in the event of any quantity of cinematograph negative films, which have been exposed but not developed by a British Company photo graphing scenes outside the United Kingdom, being subsequently imported into the United Kingdom, such consignments will be liable to the Import Duty on negative films and on the whole length of such films consigned; and whether provisions exist or will be made which would limit the liability to duty, if such liability be deemed to exist, to such portions of the negative only as are subsequently shown to be intended for the printing of positives?
§ Mr. BALDWINThe answer to both parts of this question is in the affirmative. 403W The Board of Customs and Excise will explain to any applicant the arrangements for developing under bond and Customs supervision on imported, exposed and undeveloped negative.
Mr. NEWBOULDasked the Chancellor of the Exchequer whether any duty is chargeable on the reimportation of cinematograph negative films produced in and exported from the United Kingdom; if not, why the Commissioners of Customs and Excise are imposing Regulations which, if carried out, must involve the exporter of such negatives in considerable expenditure and loss of time; and whether he will instruct the Commissioners to accept a declaration by the importer to the effect that the reimported negative contains no parts except such as were previously exported from the United Kingdom?
§ Mr. BALDWINNo Import Duty is chargeable on such films, provided that satisfactory proof of their identity and previous exportation is furnished, but any drawback paid on exportation in respect of the raw stock must be repaid; a mere declaration cannot be accepted as furnishing such proof, but the proof required has been cut down to the minimum in the Regulations referred to.