§ Mr. John Morrisasked the Chancellor of the Exchequer why Guardsman Arthur of the First Battalion Welsh Guards was informed that he had to pay £103.50 on his Mini-Clubman car at Dover on 6th December.
§ Mr. HigginsBecause he had not owned and used the car abroad for the minimum period of 12 months which is necessary to qualify for relief from import duty and purchase tax.
§ Mr. John Morrisasked the Chancellor of the Exchequer whether he will instruct Her Majesty's Customs that the interruption of service in Germany by a four-month posting to Northern Ireland by members of Her Majesty's forces will not affect their privileges of importing possessions bought more than 12 months before re-entry to the United Kingdom, although the Northern Ireland service occurs during a part of the last 12 months.
§ Mr. HigginsRelief from import duty and purchase tax under the Customs 297W Duty (Personal Reliefs) Order 1970 is restricted to goods owned and used abroad by the importer for at least 12 months.