Kinematograph Year Book 1954 (1954)

Import Duty. 521 (4) Two lengths of exposed cinematograph film representing the same objects are not deemed not to be duplicates of each other by reason that one is positive and the other is negative, or by reason that the objects are represented on different scales and the dimensions of the lengths of film are correspondingly different, or where both lengths are intended for use in the production of a coloured picture, by reason of any differences ascribable to the nature of the processes involved in producing such a picture. IK3) If, in the case of any exposed cinematograph film, it is shown to the satisfaction of the Commissioners either — (a) that the production of the film was organised by persons whose chief or only place of business was in the United Kingdom and the producer of the film and all the principal actors and artists employed for the production thereof, except five, or, if the total number of principal actors and artists is less than twenty, not less than three-quarters of the number of actors and artists, were British subjects and domiciled in the United Kingdom, or (6) that the Board of Trade have certified that the requirements of subsection (3) of section twenty-seven of the Cinematograph Films Act, 1937 (which prescribes what films shall be deemed to be British films for the purposes of that Act) or of subsection (1) of section twenty-five of the Cinematograph Films Act, 1938 (which prescribes what films shall be deemed to be British films for the purpose of registration thereof under Part III of that Act) have been complied with in relation to the film or in relation to any film of which the film forms part ; the duty chargeable on the film is the duty, if any, with which it would have been chargeable if it were still unexposed. In this paragraph the expression " artist " includes the person working the photographic camera or other photographic apparatus by means of which the film is made. (6) Where two or more lengths of exposed cinematograph film are imported together and it is shown to the satisfaction of the Commissioners that they both or all represent the same objects and are intended to be used as a set, each complementary to the other or others, in the production of a coloured picture, and are »ot suitable to be used separately, they are charged as a set with the duty that would be chargeable if one length only were being imported : Provided that where the said lengths are not equal, the duty chargeable is that which would be chargeable if the longer or longest only of the two or more lengths were being imported. (7) (i) Where in the case of any exposed cinematograph film security is given to the satisfaction of the Commissioners — (a) that no duplicate will be made in the United Kingdom from the film or from any part of it, except for the purpose of preparing from the film not more than three copies of a version adapted for exhibition in the United Kingdom or for the purpose of replacing any copy so prepared which i* shown to the satisfaction of the Commissioners to have been destroyed or otherwise disposed of in such manner that it cannot be further used for exhibition as aforesaid ; and (b) that any copy of such a version which is prepared from the film, as well as the film itself and any duplicate made in the United Kingdom from it or from any part of it and not incorporated in any such copy will be destroyed or otherwise disposed of to the satisfaction of the Commissioners within such period as they may require ; the duty of customs chargeable on the film shall be at the rate of one penny per linear foot, (ii) References in the foregoing sub-paragraph to a duplicate's being made in the United Kingdom from any film include its being made in the United Kingdom from a duplicate made (or treated by this provision as made) in the United Kingdom from that film. *(8) Where, in the case of any exposed cinematograph film, it is shown to the satisfaction of the Commissioners — (a) that duty was paid on the film at the rate of fivepence per linear foot ; (6) that no duplicate has been made in the United Kingdom from the film or from any part thereof ; and (c) that no duplicate of the film or of any part thereof has been imported into the United Kingdom ; a rebate at the rate of fourpence per linear foot may be allowed if the film is destroyed or otherwise disposed of to the satisfaction of the Commissioners. (9) Customs duties are not charged on imported educational cinematograph films which are produced by persons established in a country of the British Commonwealth and Empire and are certified by the Ministry of Education under Section 7 of the Finance Act, 1935 as amended by Section 4 of the Finance Act, 1939. The expression " Cinematograph Film " for the purposes of this Section means a developed negative or positive cinematograph film and includes both a gramophone record or other form of sound reproduction complementary to such a film and a developed negative or positive sound track. Information as to procedure will be found in notice No. 59. (10) Persons registered with the Board of Trade for the purpose may import free of duty not more than two lengths of any news film, which are duplicates of each other, for the primary purpose of preparing, or having prepared, copies therefrom for exhibition in the United Kingdom or Isle of Man. News film for this purpose means any exposed cinematograph film shown to the satisfaction of the Commissioners of Customs and Excise to consist wholly of photographs (with or without sound track) which at the time of importation are means of communicating news. News film sound tracks, without photographs, are not entitled to the benefit of this provision. * In the case of film on which duty was paid at the ad valorem rate operative prior to May 3, 1948, this provision would apply so as to allow rebate of the amount of duty paid in excess of duty at the rate of id. per linear foot. 1J Information as to procedure will be found in notice No. 108.