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I t H I S D O C U M E N T I S T H E P R O P E R T Y OP H I S B R I T A N N I C M A J E S T V S
TO BE K E P T U N D E R
LOCK A N D
GOVERNMENT
A
KEY.
It is requested that special care may be taken to
ensure the secrecy of this document.
I MOST SECRET.
; , P , 49 ( 5 2 ) .
COPY NO.
C A B I N E T .
IMPORT DUTIES B I L L .
Note by the C h a n c e l l o r
In accordance
of t h e
'..ith t h e C a b i n e t
J a n u a r y 22nd ( C a b i n e t 7 (32)
herewith
the draft
t h e Report of
Trade
(G.P*
of
sultation with
Conclusion
January
28th,
19 3 2 .
I
concerned.
N.
0.
of
circulate
based
which h a s b e e n p r e p a r e d i n
the Departments
Ch ambe r s ,
3),
C o m m i t t e e - on t h e B a l a n c e
(Initialled)
Treasury
decision
an I m p o r t D u t i e s B i l l
the Cabinet
25(32)),
Exchequer*
on
of
con­
Import Duties Bill.
ARRANGEMENT
OF
CLAUSES.
Clause.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
C h a r g e of g e n e r a l C u s t o m s d u t y of t e n p e r c e n t ,
a d valorem.
C o n s t i t u t i o n of A d v i s o r y C o m m i t t e e .
A d d i t i o n a l d u t y of C u s t o m s o n special classes or
descriptions of g o o d s .
Dominion preference.
Colonial preference.
Conversion of a d v a l o r e m d u t y i n t o d u t y c h a r g e ­
a b l e b y w e i g h t , m e a s u r e m e n t or q u a n t i t y .
C h a r g e of d u t y in case of c o m p o s i t e goods.
P r o v i s i o n as t o r e - i m p o r t a t i o n of goods c h a r g e d
with duty b y Act.
E x c e p t i o n for g o o d s i m p o r t e d w i t h a view t o re­
exportation.
V a l u e of g o o d s for p u r p o s e of A c t .
D e t e r m i n a t i o n of d i s p u t e s .
C o m p u t a t i o n of e q u i v a l e n t of a d v a l o r e m r a t e .
O r d e r s of B o a r d of T r a d e .
Interpretation.
SCHEDULE.—Goods e x e m p t e d from t e n p e r c e n t ,
ad valorem duty.
D R A F T
OF
B
I
L
A
L
TO
Provide for the imposition of certain duties of a.d. 1932.
Customs.
B
E i t e n a c t e d b y t h e K i n g ' s m o s t E x c e l l e n t Majesty,
b y a n d w i t h t h e a d v i c e a n d c o n s e n t of t h e L o r d s
S p i r i t u a l a n d T e m p o r a l , a n d C o m m o n s , in t h i s p r e s e n t
P a r l i a m e n t a s s e m b l e d , a n d b y t h e a u t h o r i t y of t h e s a m e ,
5 as follows :—
1 . - ( 1 ) A s f r o m t h e first d a y of M a r c h , n i n e t e e n C h a r g e of
h u n d r e d a n d t h i r t y - t w o , t h e r e shall, s u b j e c t t o t h e p r o v i - g e n e r a l
sions of t h i s A c t , b e c h a r g e d o n all goods i m p o r t e d i n t o ^ f ^ o T t e n
t h e U n i t e d K i n g d o m , o t h e r t h a n goods d e c l a r e d b y t h i s percent
10 section t o be e x m p t from t h e provisions thereof, a d u t y d v a l o r e m ,
of C u s t o m s e q u a l t o t e n p e r c e n t , of t h e v a l u e of t h e
goods.
6 n
a
(2) T h e g o o d s e x e m p t e d f r o m t h e p r o v i s i o n s of t h i s
section a r e —
15
(a) goods of a n y class or d e s c r i p t i o n specified in t h e
First Schedule to this A c t ; a n d
(6) goods for t h e t i m e b e i n g c h a r g e a b l e w i t h a d u t y
of C u s t o m s b y or u n d e r a n y A c t o t h e r t h a n
this Act.
20
2.—(1) F o r t h e p u r p o s e of giving a d v i c e a n d assista n c e in c o n n e c t i o n w i t h t h e exercise a n d p e r f o r m a n c e b y
t h e T r e a s u r y of t h e i r p o w e r s a n d d u t i e s u n d e r t h i s A c t ,
t h e r e shall b e c o n s t i t u t e d a c o m m i t t e e t o be called t h e
I m p o r t D u t i e s A d v i s o r y C o m m i t t e e (in t h i s A c t referred
25 t o a s " t h e C o m m i t t e e " ) consisting of a c h a i r m a n a n d
72-1
A 2
Constitu­
t i o n of
Advisory
C o m m i t t e e
'
-
1932. n o t less t h a n t w o n o r m o r e t h a n five o t h e r m e m b e r s , t o
be nominated b y t h e Treasury.
(2) T h e m e m b e r s shall h o l d office for a period of
t h r e e y e a r s a n d o n t h e e x p i r a t i o n of t h e i r t e r m of office
m a y be renominated.
5
(3) T h e C o m m i t t e e shall, a s soon as m a y b e after
t h e c o m m e n c e m e n t of t h i s A c t , t a k e i n t o consideration t h e
provisions of t h i s A c t , a n d m a y m a k e r e c o m m e n d a t i o n s
w i t h r e s p e c t t o m a t t e r s on w h i c h , u n d e r t h e provisions
of t h i s A c t , a c t i o n m a y b e t a k e n o n a r e c o m m e n d a t i o n b y 1 0
t h e C o m m i t t e e a n d m a y from t i m e t o t i m e r e c o m m e n d
t h a t a n y duties imposed p u r s u a n t to a n y previous
r e c o m m e n d a t i o n so m a d e o u g h t t o b e v a r i e d or r e v o k e d .
(4) T h e T r e a s u r y shall p u b l i s h a r e c o m m e n d a t i o n
m a d e t o t h e m b y t h e C o m m i t t e e a s soon as m a y b e after 1 5
t h e y have m a d e an order p u r s u a n t to t h e recommendation
or h a v e d e t e r m i n e d t o m a k e n o o r d e r on t h e r e c o m m e n d a ­
tibn.
(5) T h e e x p e n s e s of t h e C o m m i t t e e t o s u c h a n a m o u n t
as m a y b e a p p r o v e d b y t h e T r e a s u r y (including t h e 2 0
e x p e n s e s of t h e i r staff a n d such salaries or o t h e r r e m u n e r a ­
t i o n p a i d t o all or a n y of t h e m e m b e r s as t h e T r e a s u r y m a y
d e t e r m i n e ) shall b e p a i d o u t of m o n e y s p r o v i d e d b y
Parliament.
(6) T h e C o m m i t t e e m a y m a k e r u l e s for r e g u l a t i n g 2 5
t h e proceedings, i n c l u d i n g q u o r u m , p l a c e of m e e t i n g , a n d
notices t o b e given of m e e t i n g s of t h e C o m m i t t e e .
(7) T h e C o m m i t t e e , so far as t h e y consider i t
n e c e s s a r y or desirable so t o d o for t h e p u r p o s e of t h e
p r o p e r d i s c h a r g e of t h e i r functions, m a y b y o r d e r r e q u i r e 3 0
a n y person, s u b j e c t t o t h e p a y m e n t or t e n d e r of t h e
r e a s o n a b l e e x p e n s e s of his a t t e n d a n c e , t o a t t e n d as a
w i t n e s s before t h e m or before a n y p e r s o n a u t h o r i s e d b y
t h e m a n d t o give e v i d e n c e or t o p r o d u c e d o c u m e n t s , a n d
if a n y p e r s o n fails w i t h o u t r e a s o n a b l e excuse t o c o m p l y 3 5
w i t h t h e p r o v i s i o n s of a n y such order, h e shall b e liable
on s u m m a r y c o n v i c t i o n t o a fine n o t exceeding five
p o u n d s for e a c h d a y d u r i n g w h i c h h e is in default.
(8) T h e C o m m i t t e e or a n y p e r s o n a u t h o r i s e d b y
t h e m s h a l l h a v e p o w e r to. t a k e e v i d e n c e o n o a t h , a n d for 4 0
t h a t purpose to administer oaths.
(9) T h e T r e a s u r y m a y m a k e rules u n d e r t h i s A c t for A . D . 1932.
t h e p u r p o s e s of e n s u r i n g t h a t i n f o r m a t i o n given t o t h e
—
C o m m i t t e e for t h e p u r p o s e of t h i s section is n o t disclosed
t o a n y p e r s o n o t h e r w i s e t h a n a s m a y b e r e q u i r e d for t h e
5 p r o p e r d i s c h a r g e b y t h e C o m m i t t e e of t h e i r functions,
a n d a n y p e r s o n w h o a c t s in c o n t r a v e n t i o n of a n y r u l e so
m a d e shall b e liable o n s u m m a r y c o n v i c t i o n t o a fine n o t
exceeding fifty p o u n d s , a n d i n t h e case of a second or
s u b s e q u e n t c o n v i c t i o n t o a fine n o t e x c e e d i n g t w o h u n d r e d
1 0 pounds.
3 . - ( 1 ) T h e T r e a s u r y , o n receiving a r e c o m m e n d a t i o n A d d i t i o n a l
from t h e C o m m i t t e e t o b e c o n s t i t u t e d for t h e p u r p o s e s of d u t y of
t h i s A c t t o t h e effect t h a t a n a d d i t i o n a l d u t y of C u s t o m s C u s t o m s o n
o u g h t t o b e c h a r g e d i n r e s p e c t of goods of a n y class o r P
1 5 d e s c r i p t i o n w h i c h a r e liable t o t h e d u t y of C u s t o m s c h a r g e d d e s c r i p t i o n s
u n d e r section o n e of t h i s A c t , m a y , if t h e y t h i n k fit so of g o o d s ,
t o d o , a n d after c o n s u l t a t i o n w i t h t h e a p p r o p r i a t e
D e p a r t m e n t , b y o r d e r d i r e c t t h a t a n a d d i t i o n a l d u t y of
C u s t o m s s h a l l b e c h a r g e d o n t h e goods specified in t h e
2 0 r e c o m m e n d a t i o n , or a n y of t h e m , a t a r a t e n o t e x c e e d i n g
t h e r a t e specified in t h e r e c o m m e n d a t i o n .
s
(2) T h e C o m m i t t e e m a y m a k e a r e c o m m e n d a t i o n for
t h e p u r p o s e s of t h i s section a s r e s p e c t s a n y goods w h i c h
a p p e a r t o t h e m t o b e articles of l u x u r y o r articles of a
2 5 k i n d w h i c h a r e b e i n g p r o d u c e d , or a r e likely w i t h i n a
reasonable time to be produced, in t h e U n i t e d K i n g d o m
in q u a n t i t i e s w h i c h a r e s u b s t a n t i a l i n r e l a t i o n t o U n i t e d
K i n g d o m c o n s u m p t i o n , a n d a n y r e c o m m e n d a t i o n so
m a d e shall specify t h e r a t e a t which, i n t h e o p i n i o n of
3 0 the. C o m m i t t e e , d u t y o u g h t t o b e c h a r g e d .
T h e r a t e t o b e so specified shall n o t , e x c e p t in t h e
case of articles of l u x u r y , exceed, t o g e t h e r w i t h t h e said
d u t y u n d e r section o n e of t h i s A c t , twenty-five p e r c e n t ,
of t h e v a l u e of t h e goods.
35
( 3 ) I n deciding w h e t h e r t o m a k e a r e c o m m e n d a t i o n
for t h e p u r p o s e s of t h i s section in r e s p e c t of o t h e r articles
o t h e r t h a n articles of l u x u r y , t h e C o m m i t t e e shall h a v e
r e g a r d t o t h e a d v i s a b i l i t y in t h e n a t i o n a l i n t e r e s t of
regulating imports into the United Kingdom and the
4 0 i n t e r e s t s g e n e r a l l y of t r a d e a n d i n d u s t r y in t h e U n i t e d
K i n g d o m , i n c l u d i n g t h o s e of t r a d e s w h i c h a r e con­
s u m e r s of g o o d s as well a s t h o s e of t r a d e s w h i c h a r e
p r o d u c e r s of g o o d s .
e c i a l
A.D. 1932.
( 4 ) T h e d u t i e s c h a r g e d u n d e r t h i s section, according
as m a y b e p r e s c r i b e d in t h e order, m a y be c h a r g e d —
(a) b y reference t o v a l u e , t o w e i g h t , t o m e a s u r e m e n t
or t o q u a n t i t y ;
(6) for a n y p e r i o d or periods, w h e t h e r c o n t i n u o u s or 5
n o t , or w i t h o u t a n y limit of p e r i o d ;
(c) a t different r a t e s for different periods or p a r t s of
periods.
( 5 ) W h e r e i t is a p p r e h e n d e d t h a t a n y goods which,
b y r e a s o n of t h e i r b e i n g liable t o C u s t o m s d u t i e s u n d e r 1 0
a n y o t h e r A c t , a r e n o t liable t o d u t y u n d e r section one
of t h i s A c t will s h o r t l y b e c o m e liable t o d u t y u n d e r t h e
said section one b y r e a s o n of t h e d u t y u n d e r t h e said
o t h e r A c t ceasing t o b e chargeable, t h e C o m m i t t e e m a y
m a k e a r e c o m m e n d a t i o n u n d e r t h i s section w i t h respect 1 5
t o t h o s e goods, a n d t h e a p p r o p r i a t e D e p a r t m e n t m a y
m a k e a n order accordingly, so, however, t h a t t h e order
shall n o t h a v e effect u n t i l t h e d a t e on w h i c h d u t y becomes
chargeable u n d e r section o n e of t h i s A c t .
Dominion
preference.
4 . — ( 1 ) T h e T r e a s u r y m a y , on t h e r e c o m m e n d a t i o n 2 0
f t h e S e c r e t a r y of S t a t e , b y o r d e r d i r e c t as respects
goods of a n y d e s c r i p t i o n specified i n t h e order, being
goods w h i c h a r e s h o w n t o t h e satisfaction of t h e Com­
missioners of C u s t o m s a n d E x c i s e t o h a v e b e e n consigned
from a n d grown, p r o d u c e d or m a n u f a c t u r e d in a n y 2 5
D o m i n i o n specified i n t h e o r d e r t h a t as from t h e d a t e
of t h e order, or as f r o m s u c h d a t e a s m a y b e specified
in t h e order, t h e a d v a l o r e m d u t y of t e n p e r cent, charged
b y t h i s A c t or a n y a d d i t i o n a l d u t y c h a r g e a b l e u n d e r t h i s
A c t , or b o t h s u c h d u t i e s , shall n o t b e c h a r g e a b l e or shall 3 0
b e c h a r g e a b l e only a t s o m e specified r a t e less t h a n t h e
full r a t e , a n d w h e r e a n y s u c h o r d e r is m a d e , t h e provisions
of t h i s A c t shall h a v e effect accordingly.
Q
(2) I n t h i s section t h e expression " D o m i n i o n "
m e a n s a n y D o m i n i o n w i t h i n t h e m e a n i n g of t h e S t a t u t e 3 5
of W e s t m i n s t e r , a n d references t o a D o m i n i o n shall b e
c o n s t r u e d as i n c l u d i n g I n d i a a n d N o r t h e r n R h o d e s i a
[ a n d a n y t e r r i t o r y i n r e s p e c t of w h i c h a m a n d a t e of t h e
L e a g u e of N a t i o n s is b e i n g exercised b y t h e Government­
of a n y D o m i n i o n ] .
40
Colonial
preference.
5.—(1) N o d u t y shall b e c h a r g e a b l e u n d e r or b y
v i r t u e of t h i s A c t in r e s p e c t of goods of a n y of t h e classes
or d e s c r i p t i o n s w h i c h a r e s h o w n t o t h e satisfaction of A.D. 1932.
t h e Commissioners of C u s t o m s a n d E x c i s e t o h a v e b e e n
—
consigned from, a n d g r o w n , p r o d u c e d or m a n u f a c t u r e d
in a n y p a r t of H i s M a j e s t y ' s D o m i n i o n s o u t s i d e t h e
5 United Kingdom, other than a Dominion within the
m e a n i n g of t h e S t a t u t e of W e s t m i n s t e r or I n d i a or
Southern Rhodesia.
(2) H i s M a j e s t y m a y b y O r d e r in Council d e c l a r e
t h a t t h i s section shall a p p l y t o a n y t e r r i t o r y w h i c h is
10 u n d e r H i s M a j e s t y ' s p r o t e c t i o n , or i n r e s p e c t of w h i c h a
m a n d a t e of t h e L e a g u e of N a t i o n s is being exercised b y
t h e G o v e r n m e n t of t h e U n i t e d K i n g d o m a s if t h a t t e r r i t o r y
w e r e a p a r t of H i s M a j e s t y ' s D o m i n i o n s o u t s i d e t h e
U n i t e d K i n g d o m , o t h e r t h a n such a D o m i n i o n a s afore­
15 said, or I n d i a , or S o u t h e r n R h o d e s i a .
6.—(1) W h e r e i t a p p e a r s t o t h e T r e a s u r y , after Conversion
consultation with the appropriate Department, t h a t a n y
d u t y c h a r g e a b l e u n d e r or b y v i r t u e of t h i s A c t on I i ^
goods of a n y class or d e s c r i p t i o n b y reference t o t h e ^ y
20 v a l u e thereof c o u l d b e levied w i t h g r e a t e r c o n v e n i e n c e c h a r g e a b l e
if t h a t d u t y w e r e c h a r g e a b l e b y reference t o w e i g h t , or b y w e i g h t ,
t o m e a s u r e m e n t or t o q u a n t i t y , t h e T r e a s u r y m a y b y m e a s u r e ­
o r d e r d i r e c t t h a t t h e d u t y shall b e c h a r g e d b y reference rnent o r
quantity.
t o w e i g h t , or t o m e a s u r e m e n t or t o q u a n t i t y , as m a y b e
25 specified i n t h e order, a n d a t such r a t e , t o b e so specified,
as appears to t h e m to b e equivalent to t h e a d valorem
rate.
(2) T h e T r e a s u r y m a y , from t i m e t o t i m e a t s u c h
i n t e r v a l s of n o t less t h a n six m o n t h s a s t h e y t h i n k fit,
30 v a r y t h e r a t e d e t e r m i n e d b y a n y o r d e r p r e v i o u s l y m a d e
u n d e r t h i s section so far as is n e c e s s a r y for securing
t h a t t h a t r a t e shall c o n t i n u e t o b e e q u i v a l e n t t o t h e
ad valorem rate.
o f
a d
a
o r
0
u t
7 . W h e r e goods i n r e s p e c t of w h i c h d u t y is c h a r g e 35 a b l e u n d e r t h e provisions of t h i s A c t consist of goods
c o m b i n e d , a s i n g r e d i e n t s of a c o m p o s i t e whole, w i t h
g o o d s in r e s p e c t of w h i c h a d u t y of C u s t o m s is for t h e
time being chargeable under a n y Act other t h a n this
Act, then—
40
(a) w h e r e t h e a m o u n t of d u t y w h i c h w o u l d b e
c h a r g e a b l e u n d e r t h i s A c t in r e s p e c t of t h e
first m e n t i o n e d goods, if t h e v a l u e of t h o s e
goods w e r e t h e v a l u e of t h e c o m p o s i t e w h o l e
C h a r g e of
d u t
g
y
^£
i n
0 B
0 0 C
i
s
A . D . 1932.
i n w h i c h t h e y a r e c o m b i n e d , exceeds t h e d u t y
c h a r g e a b l e in r e s p e c t of o t h e r i n g r e d i e n t s of
t h a t c o m p o s i t e whole u n d e r a n y A c t o t h e r
t h a n t h i s A c t , d u t y of t h a t a m o u n t shall b e
c h a r g e d in r e s p e c t of t h e first m e n t i o n e d goods 5
u n d e r t h i s A c t a n d n o d u t y shall b e c h a r g e d in
r e s p e c t of a n y o t h e r i n g r e d i e n t s of t h a t com­
posite whole;
(6) w h e r e t h e a m o u n t of d u t y w h i c h w o u l d b e
c h a r g e a b l e as aforesaid is less t h a n t h e d u t y 1 0
c h a r g e a b l e in r e s p e c t of o t h e r i n g r e d i e n t s of
t h a t composite whole under a n y other Act
t h a n t h i s A c t n o d u t y shall b e c h a r g e a b l e u n d e r
t h i s A c t in r e s p e c t of t h e first m e n t i o n e d goods.
Provision
as to re­
importation
of g o o d s
charged
with d u t y
by Act.
8 . Section six of t h e C u s t o m s a n d I n l a n d R e v e n u e 1 5
A c t , 1 8 7 9 , shall n o t a p p l y t o goods liable t o a n y d u t y of
C u s t o m s u n d e r t h i s A c t , a n d a n y s u c h goods r e - i m p o r t e d
i n t o G r e a t B r i t a i n o r N o r t h e r n I r e l a n d after e x p o r t a t i o n
t h e r e f r o m shall, if i t is s h o w n t o t h e satisfaction of t h e
Commissioners of C u s t o m s a n d E x c i s e t h a t n o d r a w b a c k 2 0
of d u t y w a s allowed o n e x p o r t a t i o n , or t h a t a n y d r a w ­
b a c k so allowed h a s b e e n r e p a i d t o t h e E x c h e q u e r —
(a) w h e r e i t is f u r t h e r s h o w n a s aforesaid t h a t t h e
goods h a v e n o t b e e n s u b j e c t e d t o a n y process
a b r o a d , b e e x e m p t from d u t y ; a n d
25
(6) w h e r e it is s h o w n as aforesaid t h a t t h e goods
h a v e b e e n s u b j e c t e d t o a n y process a b r o a d b u t
t h a t t h e i r f o r m or c h a r a c t e r h a s n o t b e e n
c h a n g e d , b e liable t o d u t y as if t h e a m o u n t of
t h e increase i n t h e v a l u e of t h e goods a t t r i ­ 3 0
b u t a b l e t o t h e process w e r e t h e w h o l e v a l u e
thereof a n d t h e s u m c o n t r a c t e d t o b e p a i d for
t h e e x e c u t i o n of t h e p r o c e s s shall b e p r i m a facie
e v i d e n c e of t h a t a m o u n t , b u t w i t h o u t p r e j u d i c e
t o t h e p o w e r s of t h e Commissioners of C u s t o m s 3 5
a n d Excise u n d e r t h i s A c t as t o t h e ascertain­
m e n t of t h e v a l u e of goods for t h e p u r p o s e s of
this Act.
Exception
for g o o d s
imported
w i t h a view
t o re-expor­
tation.
9 . W h e r e it is s h o w n t o t h e satisfaction of t h e
Commissioners of C u s t o m s a n d E x c i s e t h a t a n y goods are 4 0
b e i n g i m p o r t e d solely for t h e p u r p o s e of u n d e r g o i n g a
process i n G r e a t B r i t a i n or N o r t h e r n I r e l a n d , or with a
view t o t h e r e - e x p o r t a t i o n thereof after t r a n s i t t h r o u g h
G r e a t B r i t a i n or N o r t h e r n I r e l a n d or b y w a y of t r a n s - A . D . 1932.
s h i p m e n t , t h e C o m m i s s i o n e r s m a y , s u b j e c t t o such eon­
ditions a s t h e y t h i n k fit t o i m p o s e for securing t h e
r e - e x p o r t a t i o n of t h e goods, allow t h e goods t o b e
5 i m p o r t e d free of d u t y .
1 0 . — ( 1 ) T h e v a l u e of a n y i m p o r t e d goods for t h e Value of
p u r p o s e s of t h i s A c t shall b e t a k e n t o b e t h e price w h i c h goods for
a n i m p o r t e r w o u l d give for t h e goods on a p u r c h a s e in ^ " ^
t h e o p e n m a r k e t if t h e g o o d s w e r e delivered t o h i m a t
t h e p o r t of i m p o r t a t i o n , freight, i n s u r a n c e , commission
a n d all o t h e r costs, c h a r g e s a n d expenses i n c i d e n t a l t o
the purchase a n d delivery a t t h a t port (except the duties
u n d e r t h i s A c t ) h a v i n g b e e n p a i d , a n d d u t y shall b e
p a i d o n t h a t v a l u e a s fixed b y t h e Commissioners of
Customs and Excise.
(2) I n d e t e r m i n i n g t h e v a l u e of a n y goods for t h e
p u r p o s e s of t h i s A c t t h e Commissioners of C u s t o m s a n d
E x c i s e m a y h a v e r e g a r d n o t o n l y t o t h e v a l u e of t h e goods
a s d e c l a r e d b y a n i m p o r t e r , b u t t o all r e l e v a n t considera­
tions a n d in p a r t i c u l a r t o —
(a) t h e p r i c e w h i c h a t t h e t i m e of i m p o r t a t i o n of
t h e g o o d s of w h i c h t h e v a l u e is t o b e a s c e r t a i n e d
(in t h i s s u b s e c t i o n referred t o as " t h e said
goods " ) is being p a i d b y o t h e r i m p o r t e r s for
g o o d s of t h e like description a n d q u a l i t y ; or, if
t h a t price c a n n o t b e d e t e r m i n e d t o t h e satisfac­
t i o n of t h e Commissioners of C u s t o m s a n d E x c i s e ;
(b) t h e p r i c e a t w h i c h t h e said goods or goods of t h e
like description a n d q u a l i t y , a r e freely offered
for sale i n t h e U n i t e d K i n g d o m t o p u r c h a s e r s
in t h e o r d i n a r y course of t r a d e , less a n allowance
in r e s p e c t of d u t y u n d e r this A c t a n d r e a s o n a b l e
m e r c h a n t i n g expenses a n d profits i n c i d e n t a l t o
t h e m a r k e t i n g of t h e g o o d s ; or, if t h a t price
c a n n o t b e d e t e r m i n e d a s aforesaid;
(c) t h e p r i c e a t w h i c h goods of t h e like d e s c r i p t i o n
a n d q u a l i t y w h o l l y or p a r t l y m a n u f a c t u r e d or
p r o d u c e d i n t h i s c o u n t r y a r e freely offered for
sale t o p u r c h a s e r s i n t h e o r d i n a r y course of
t r a d e , less a n a l l o w a n c e in r e s p e c t of t h e d u t y
u n d e r t h i s A c t w h i c h t h a t price w o u l d i n c l u d e
if t h e goods h a d b e e n i m p o r t e d a n d i n r e s p e c t of
r e a s o n a b l e m e r c h a n t i n g expenses a n d profits
i n c i d e n t a l t o t h e m a r k e t i n g of t h e goods.
72
B
pose
c
10
15
20
95
30
35
40
A . D . 1932.
Determina­
t i o n of dis­
putes.
1 1 . If in a s c e r t a i n i n g t h e p r o p e r r a t e of a n y d n t y
c h a r g e a b l e o n a n y goods u n d e r t h i s A c t , a n y d i s p u t e
arises a s t o t h e v a l u e of t h e goods, t h e q u e s t i o n shall b e
referred t o t h e a r b i t r a t i o n of a referee a p p o i n t e d b y t h e
L o r d Chancellor, w h o shall n o t b e a n official of a n y 5
G o v e r n m e n t D e p a r t m e n t , a n d t h e decision of t h e referee
w i t h r e s p e c t t o t h e m a t t e r " in d i s p u t e shall b e final a n d
conclusive, a n d sections t h i r t y a n d t h i r t y - o n e of t h e
C u s t o m s Consolidation A c t , 1 8 7 6 , shall a p p l y as if t h e
d i s p u t e w e r e s u c h a d i s p u t e as is referred t o i n t h e said 1 0
section t h i r t y , w i t h t h e s u b s t i t u t i o n of t h e a p p l i c a t i o n for
a reference t o a referee u n d e r t h i s section for t h e a c t i o n
or suit m e n t i o n e d in t h o s e sections.
Computa­
t i o n of
equivalent
of a d
valorem
rate.
1 2 . W h e r e , for t h e p u r p o s e s of a n y of t h e provisions
of t h i s A c t , it is n e c e s s a r y t o a s c e r t a i n w h a t r a t e of d u t y 1 5
c h a r g e a b l e b y reference t o t h e w e i g h t , or t o t h e m e a s u r e ­
m e n t or t o t h e q u a n t i t y of a n y goods is e q u i v a l e n t t o
a r a t e of d u t y c h a r g e a b l e b y reference t o t h e v a l u e
thereof r e g a r d shall be h a d t o t h e a v e r a g e i m p o r t v a l u e ,
a s d e t e r r n i n e d b y t h e B o a r d of T r a d e , of goods of t h e 2 0
like d e s c r i p t i o n i m p o r t e d i n t h e last half c a l e n d a r y e a r
for w h i c h r e c o r d s a r e a v a i l a b l e a t t h e t i m e w h e n t h a t
r a t e is t o b e a s c e r t a i n e d .
O r d e r s of
B o a r d of
Trade.
1 3 . — ( 1 ) Any order made by the Treasury under
t h e p r o v i s i o n s of t h i s A c t o t h e r t h a n section six thereof 2 5
shall b e laid before t h e C o m m o n s H o u s e of P a r l i a m e n t
as soon as m a y b e after i t is m a d e a n d s h a l l cease t o
h a v e effect on t h e e x p i r a t i o n of a p e r i o d of t w e n t y - e i g h t
d a y s from t h e d a t e on w h i c h i t is m a d e , u n l e s s a t some
t i m e before t h e e x p i r a t i o n of t h a t p e r i o d i t h a s b e e n 3 0
approved b y resolution passed b y t h a t H o u s e :
P r o v i d e d t h a t in r e c k o n i n g a n y s u c h period of
t w e n t y - e i g h t d a y s a s aforesaid n o a c c o u n t s h a l l b e t a k e n
of a n y t i m e d u r i n g w h i c h P a r l i a m e n t is dissolved or
p r o r o g u e d , or d u r i n g w h i c h t h e C o m m o n s H o u s e is 3 5
a d j o u r n e d for m o r e t h a n four d a y s .
( 2 ) A n y s u c h o r d e r a s aforesaid m a y b e v a r i e d or
r e v o k e d b y a s u b s e q u e n t o r d e r m a d e in t h e like m a n n e r
a n d s u b j e c t t o t h e like provisions :
P r o v i d e d t h a t a n o r d e r r e d u c i n g t h e r a t e of or dis­ 4 0
continuing a n y d u t y m a y be made without a recom­
mendation b y the Committee.
1 4 . In this Act the expression " Appropriate De- A.D. 1932.
partment " means, in relation to agricultural and horti—
cultural produce and the produce of any fishing industry, I n t e r p r e t a ­
the Minister of Agriculture and Fisheries, the Secretary
­
5 of State for the Home Department and the Secretary of
State for Scotland acting jointly, and in relation to any
other goods, the Board of Trade.
t i o n
SCHEDULE.
10
G O O D S E X E M P T E D FROM 1 0 P E R CENT, AD VALOREM
DUTY.
U n c u t precious stones.
Bullion.
L o b s t e r s a n d f r e s h fish of B r i t i s h t a k i n g i m p o r t e d i n B r i t i s h
ships.
1 P r i n t e d matter.
W h e a t ( n o t i n c l u d i n g w h e a t flour).
Cotton.
Wool.
20
I r o n ore.
Radium.
Import Duties.
DRAFT
oir
A
B I
L L
To provide for the imposition of
certain duties of Customs.
CCCXXXIII. (1.)
28th January
72-1
1932.