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Dolls' Eyes

Volume 148: debated on Wednesday 9 November 1921

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asked the Chancellor of the Exchequer if he is aware that, on some consignments of dolls, His Majesty's Board of Customs are demanding a return from the importer as to the value of the glass-eye part of the doll; that the importer of such goods in most instances purchases these dolls from a firm whose business is the dressing of dolls, which firm in turn purchase the dolls from a doll factory, which doll factory in turn purchase the heads from a china factory, and the china factory purchase the glass eye from a glass works; and, seeing that the pattern and sizes are very varied and numerous and there is no special mark of identification, which makes it very difficult to obtain months afterwards the actual cost of any particular purchase, and further that the smallest size of glass eye can be purchased in London for 6d. per 100, will he consider the desirability of omitting the duty altogether?

Eyes of lamp-blown glass for dolls are liable to duty under Part I of the Safeguarding of Industries Act, and in order that the duty may be correctly assessed it is necessary for the importer to produce evidence of the value of the eyes apart from the value of the doll itself, which is not dutiable.