The answer is that the 16 per cent. and the 0·3 per cent. are on the chargeable imports involved. Hon. Members have not faced the reality of the arguments, because they have treated it purely as a matter of the 1·1 per cent. If the limit were £100, there would be an inroad of far more than 1·1 per cent. The Customs are in a position to judge, and they find that even with the £50 limit there is a good deal of splitting already going on, and it would be very much greater if the limit were raised to such an extent that the disadvantage of the forwarding charges would no longer be there to offset the advantages in not having to pay the deposit.