HC Deb 24 May 1928 vol 217 cc2087-8W
Mr. BRIANT

asked the Chancellor of the Exchequer whether he is aware that His Majesty's Commissioners of Customs are making a charge of 6d. upon parts of lighters which are usually sold at six a 1d.; and whether he is prepared to consider the advisability of exempting such parts altogether?

Mr. SAMUEL

As regards the first part of the question, the Budget Resolution provides for the charge of a Customs duty of 6d. on any imported component part of a mechanical lighter other than a flint. As regards the second part of the question, my right hon. Friend is unable to adopt the suggestion. But the Finance Bill will include a provision to permit of imported component parts being removed without payment of duty to the premises of a licensed manufacturer for assembly into complete lighters. On each of these a duty of 6d. per complete lighter only will be charged.

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