HC Deb 21 February 1946 vol 419 c273W
Sir W. Darling

asked the Chancellor of the Exchequer under what regulation tax is imposed on unsolicited gifts from Dominions; and what becomes of such gifts when the consignee refuses to accept them because of tax imposed.

Mr. Dalton:

Such goods are taxed like any other imports. If refused by the consignee they are dealt with according to the consignor's instructions.