HC Deb 25 October 1966 vol 734 c804
7. Mr. Dance

asked the Chancellor of the Exchequer why bars situated be yond the Customs barrier at London Air port are obliged to charge duty on the individual drinks which they sell, whereas travellers are able to buy spirits by the bottle duty-free.

Mr. Diamond

Because drinks bought at the bars are consumed in this country, whereas bottles bought from the duty-free shops are exported for consumption abroad.