§ Mr. Freudasked the Chancellor of the Exchequer if he will give details of duty not payable on clothing and accessories that would justify these items being advertised as duty free.
§ Mr. Robert SheldonVirtually all articles of clothing and accessories are liable to duty on importation, but under certain preferential arrangements certain articles from certain countries, mainly developing countries, are admissible free of duty, often subject to quota limitations. Articles may, however, be imported for warehousing and delivery to approved duty-free shops without payment of the duty. Whether items can justifiably be advertised as duty-free depends on the facts.