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Gift Parcels (Taxation)

Volume 413: debated on Friday 24 August 1945

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asked the Chancellor of the Exchequer if he is aware that Customs Duties of approximately 100 per cent. are being charged on small gifts sent through usual postal channels by men serving in Norway to their relatives at home; and if he will take steps to alter this.

Members of the Forces abroad are allowed to send home free of import duty and Purchase Tax a limited number of gift parcels of a total value not exceeding £12 in a year. One of the conditions of the concession is that each parcel must bear a special label—Army Form W. 5192—which the sender can obtain from his unit. Details of the concession have been circulated to all overseas Commands. No complaints have reached me as regards parcels sent by members of the Forces serving in Norway, but if my hon. and gallant Friend will let me have particulars of any cases in which duty has been charged on parcels bearing the label and coming within the terms of the concession, I shall be happy to have inquiries made.