That this House takes note of European Community Documents Nos. 6762/89 and the Supplementary Explanatory Memorandum submitted by H. M. Customs and Excise on 15th July 1991, relating to completion of the Internal Market and approximation of indirect taxes, 6641/90 and the Supplementary Explanatory Memoranda submitted by H. M. Customs and Excise on 12th November 1990, 17th May 1991, 15th October 1991 and 25th November 1991, relating to the common system of Value Added Tax, 6642/90 and the Supplementary Explanatory Memorandum submitted by H. M. Customs and Excise on 12th November 1991, relating to administrative co-operation in the field of indirect taxation, and 9670/90 and the Supplementary Explanatory Memorandum submitted by H. M. Customs and Excise on 12th November 1991, relating to the general arrangements for the holding, movement and control of products subject to excise duty; and congratulates the Government on negotiating an agreement on indirect tax rates, which in particular safeguards the Government's right to continue its existing zero rates for VAT and an agreement on the VAT technical system which provides for the effective operation of the intra-Community VAT system after 1992, and includes provision for the continuation of intra-Community tax-free shopping for a transitional period, together with an agreement on enhanced administrative co-operation arrangements which will help to combat fraud; supports the proposals on the movement and control of excise goods, which in particular include provision for the continuation of intra-Community duty-free shopping for a transitional period, and for minimum indicative limits to distinguish between commercial and private cross-border transactions in alcohol and tobacco; and welcomes the significant progress which these agreements and proposals represent toward the abolition of fiscal frontiers and the creation of the single market.—[Mr. Neil Hamilton.]
§ Question agreed to.