§ 68. Mr. Hurdasked the Chancellor of the Exchequer what instructions he has issued to Customs officers on the use of discretion in charging duty and Purchase Tax on gift parcels, particularly in the Christmas season, which contain a variety of small items which are obviously intended for family distribution.
§ Mr. Boyd-CarpenterAs my hon. Friend is no doubt aware, private gift parcels not exceeding 22 lb. in weight are admitted free of duty if they contain only food, discarded clothing, medical supplies or soap. There is also a special concession covering parcels for members of the Forces serving abroad which do not exceed 10s. in value and which do not include tobacco, scent or liquor.
To add to these concessions a genera] discretion to officers of the Customs to exempt from duty other sorts of parcels would not only involve unfairness between one citizen and another, but would involve intolerable delays in the detailed examination of parcels. These delays would be particularly prolonged during the Christmas rush.