ABSTRACT

The first of the new duties were imposed under the Abnormal Importations Customs Duties Act, 1931. They applied exclusively to articles wholly or mainly manufactured which were being imported in abnormal quantities. No definition of the term "abnormal" was offered, so that the Board of Trade had ample scope in which to work. When the Act was formally passed, three Tariff Orders were quickly issued, levying duties of 50 per cent on a wide variety of foreign goods in addition to existing duties. The first Order, dated November 20, 1931, included domestic pottery, sanitary ware, tiles, domestic glassware, metal furniture, cutlery, tools, typewriters, woollen manufactures, carpets, stockings, linen goods, gloves, paper, tyres, toilet requisites, and linoleum. The Tariff Advisory Committee worked hard, and fresh Orders for new or increased duties followed one another in quick succession. If the duties were not justified for the purpose of protecting "infant" industries, they were justified for the purpose of protecting "old-established" industries.