§ 55. Mr. Keelingasked the Chancellor of the Exchequer whether his regulations require a resident in a Dominion landing in this country and wearing for his personal use a watch bought secondhand in the Dominion to be charged Customs Duty and Purchase Tax respectively.
§ Mr. Glenvil HallThe law makes no provision for the waiver of duty and tax on chargeable articles on the ground that they are imported as passengers' baggage or effects, nor does it distinguish between new and secondhand goods. There are various administrative concessions in force and I will send the hon. Member a memorandum setting them out in detail.