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Catalogue description Board of Customs and Excise: Valuation Division: Registered Files
| Reference: | CUST 117 |
|---|---|
| Title: | Board of Customs and Excise: Valuation Division: Registered Files |
| Description: |
This series contains policy and case files relating to the valuation of imported goods for customs duties and purchase tax. The files were created by the Valuation Branch, which was set up following the introduction of the Import Duties Act 1932, and include files previously dealt with by the Secretaries' Office. |
| Date: | 1915-1963 |
| Held by: | The National Archives, Kew |
| Former reference in its original department: | VG file series |
| Legal status: | Public Record(s) |
| Language: | English |
| Creator: |
Board of Customs and Excise, Valuation Department, 1932- |
| Physical description: | 105 file(s) |
| Access conditions: | Subject to 30 year closure |
| Administrative / biographical background: |
The work of the Valuation Branch involved ensuring that there was no loss of revenue incurred when associated firms traded at less than the price freely available on the open market. |
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