HC Deb 15 March 1956 vol 550 c57W
67. Mr. Russell

asked the Chancellor of the Exchequer on what basis import duty is charged on exposed cinematograph films sent by firms abroad for copies to be made in this country; and what arrangements exist for the payment of drawback when the films are reexported.

Mr. H. Brooke

If the copies are to be retained in this country, duty is normally payable on the imported film at the rate of 5d. a foot, and no drawback would be payable on the re-exportation of the original film. But for news films imported for copying, duty-free facilities are available and, in other cases, duty-free facilities are provided if all the copies made here are to be exported without having been used in this country.