asked the Chancellor of the Exchequer what orders have been made by the Treasury under Section 1 (3) of the Import Duties Act, 1932, with regard to works of art.
The current exemptions for works of art from duty chargeable under the Import Duties Act, 1932, are set out in the Import Duties (Exemptions) (No. 4) Order, 1953. In brief, that Order exempts original paintings and drawings and— subject to certain conditions, including expert certification that the goods imported are indeed works of art— sculptures, engravings and etchings, and the engraved and etched blocks from which such prints are taken.
asked the Chancellor of the Exchequer how much duty has been paid to the Treasury since 1932 in respected of imported works of art by the museums and galleries whose expenses are defrayed by Parliament; and how much by other persons.
I regret that this information is not available. But in answer to the first part of the Question, goods of any description consigned to approved galleries and museums solely for use as exhibits have, since 1932, been admissible free of any duty chargeable under the Import Duties Act. 1932.