§ LORD STAMPasked His Majesty's Government whether any estimate is available as to the average rates of Customs Duties charged in 1938 on all imports which were subject to such duties; or, alternatively, of the proportion of total imports which were not subject to duty.
§ LORD TEMPLEMOREIt is regretted that, owing to the scope of the question, it has not been possible to formulate an earlier reply. As regards the first part of the question it is not possible to give an estimate of the average rate of Customs duty charged in 1938 on all imports liable to duty. The duties collected in any particular year do not relate only to the imports of that year, and no record is available of the values of goods which are subject to specific duties and which are warehoused on importation for more or less lengthy periods (it may be years) before duty is charged.
With regard to the second part of the question no information is available as to the value of (a) goods imported for process and subsequent re-exportation; (b) goods imported under licence for science, art or sport, and (c) goods consigned to galleries or museums. But 522WA the value of these importations is relatively small and cannot materially affect the proportion asked for. With this qualification the value of goods imported during the calendar year 1938 which were exempted absolutely from duty on importation, i.e. excluding the value of goods conditionallly exempted (e.g. goods imported under licence or fulfilling preference conditions), was approximately 33 per cent. of the total value of the imports. The value of goods including those conditionally exempted during the same period was approximately 52 per cent. of the total value of the imports.
I would acid that the above percentages have been calculated on the basis of the tariff in operation at 31st December, 1938, and exclude the value of bullion and coin.