HC Deb 16 February 1971 vol 811 cc381-2W
38. Mr. Hunt

asked the Chancellor of the Exchequer whether he will seek to amend the Customs and Excise Act, 1952, to enable customs duty and purchase tax to be refunded in all cases where imported goods are found to be faulty and subsequently returned to the country of origin.

Mr. Higgins

No. There is already provision in the Customs and Excise Act, 1952 for the repayment of duty and purchase tax where goods imported in pursuance of a contract of sale but found not to be in accordance with the contract by reference to description, quality, state or condition, are returned unused to the foreign seller.