HL Deb 02 March 1976 vol 368 c1002WA
The Earl of SELKIRK

asked Her Majesty's Government:

Whether the practice of including freight charges along with production cost as the basis for calculating import duties is normal among the member countries of the EEC or among countries outside the EEC.

Lord JACQUES

All Member-States of the EEC, and 21 other countries who are also Contracting Parties to the Convention on the Valuation of Goods for Customs Purposes which was signed in Brussels in 1950, include in the value for duty freight charges incidental to the delivery of the goods at the port or place of importation. Another 65 countries, although not Contracting Parties to the Convention, are known to follow the same practice.