HC Deb 08 February 1951 vol 483 c226W
69. Major H. Johnson

asked the Financial Secretary to the Treasury whether he will now permit the receipt by persons in this country of unsolicited gift parcels from friends and relatives in the Dominions and Colonies free of duty and Purchase Tax.

Mr. Jay

Apart from the difficulty of controlling any complete exemption for gifts, it is only fair to British traders that Purchase Tax shall apply to imported gifts as it does to gifts purchased in this country and that Customs duty shall be charged unless the goods are entitled to preference under the Imperial Preference provisions. It is not possible to discriminate as suggested in the Question but the case for a concession on the grounds of hardship to the recipient has been met as far as possible by the exemption from both Customs duty and Purchase Tax of all private gift parcels from abroad which do not weigh more than 22 lb. and which may contain foodstuffs, discarded apparel, medical supplies and soap.