CUSTOMS SURTAX

Evening Star, Issue 21232, 13 October 1932, Page 9

CUSTOMS SURTAX

INCIDENCE OF ALTERATION ANXIETY OF DUNEDIN IMPORTERS In regard to the removal of the Customs surtax oh British goods in accordance with the Ottawa agreement which is due to come before Parliament for discussion this evening, Mr H. C. Campbell (chairman of the Otago Importers and Shippers’ Association) this morning wired Mr E. Jones, member for Dunedin South, as follows: “ The importers are anxious to know if, when Parliament sanctions removal surtax it will bo accordance section 143, clause B, of Customs Act, 1913, as in 1921 Parliament abrogated section 143, clause B, in favour of specific date on that occasion, South Island being greatly prejudiced.” Section 143 of the Act of 1913 reads as follows:—“In the case of any alteration in the law relating to the liability of any goods to duty or the rate of duty to which any goods are liable, such liability' or rate shall, except where otherwise expressly provided, be determined—(a) In the case of goods warehoused or goods produced in a manufacturing warehouse (whether before or after such alteration in the law) by the law in force at the time when the goods are entered for home consumption; (b) in the case of all other goods, by the law in force at the time of importation or by the law in force at the time at which the goods are thereafter entered for home consumption, whichever is most favourable to the importer.” ft may be further explained that on a former occasion, in 1921, when there was a tariff revision, Parliament brought down a resolution that the duty for Customs mentioned in the first schedule should be paid on all goods entered for home consumption “ after a given date,” thus depriving the importer of paying duty whichever was most favourable to him cither at the time of importation or the date on which the goods were entered for home consumption.