HC Deb 12 November 1953 vol 520 c59W
40. Mr. R. Harris

asked the Chancellor of the Exchequer why, in Notice No. 77G, the Commissioners of Customs and Excise have made it compulsory for traders, who export goods and who wish to claim relief from Purchase Tax, to fill up a new set of forms asking for a set of details which were not previously required; why the existing Post Office receipt has proved inadequate after 12 years; and why it is necessary for a new label to be affixed to exported goods bearing the words, "Exported Free of Purchase Tax by Post."

Mr. Boyd-Carpenter

I regret the necessity for this change. The previous position had led to a number of evasions of tax. In order to minimise trouble to all concerned, the new forms are similar to those already required by foreign Customs regulations to accompany the parcel.