HC Deb 16 February 1970 vol 796 cc31-3W
99. Mr. Chapman

asked the Chancellor of the Exchequer whether he will publish in the OFFICIAL REPORT a table showing the customs duty-free allowances for travellers entering Great Britain compared with the allowances adopted throughout the European Economic Community countries by the Council on 23rd July, 1969, Official Gazette No. L. 191; and whether he will arrange for the British practice to be harmonised stage

REGULATION 23 July 1969 DIRECTIVE 28 May 1969
(Common External Tariff) (Excise duties, and turnover taxes)
Tobacco 250 grammes, or 500 grammes if from outside Europe 200 cigarettes, or
100 cigarillos, or
50 cigars, or
250 grammes of tobacco
or double if from outside Europe
Alcoholic Beverages ¾ litre spirits 1 litre spirits, or
2 litres fortified or sparkling wines, and
¾ litre wine 2 litres still wines
Perfume and Toilet Waters 30 centilitres in all, of which not more than half may be perfume 50 grammes
1 litre
Coffee or Coffee Extracts or Essence No quantitative restriction No quantitative restriction 500 grammes
200 grammes
Tea or Tea Extracts or Essences No quantitative restriction No quantitative restriction 100 grammes
40 grammes
Mechanical Lighters One only No quantitative restriction
Other Goods:
Overall Value Limit £5 25 units of account 75 units of account* for travellers between Common Market countries 25 units of account for travellers from third countries
Goods for which no allowance need be given Gold
* U.S. dollars.

by stage with that in the European Economic Community, as recommended, inter alia, by the Assembly of the Council of Europe.

Mr. Taverne

I am circulating in the OFFICIAL REPORT a table comparing our allowances with those provided for both in the Regulation of 23rd July, 1969, and in a Directive of 28th May, which between them cover the whole range of indirect taxation. As I explained to my hon. Friend the Member for Newcastle-upon-Tyne, East (Mr. Rhodes) on 19th November, 1969, we can accept in principle the recommendation of the Assembly of the Council of Europe in this field, on the understanding that its application may vary from one country to another in the light of local circumstances.—[Vol. 791, c. 320–2.]

Age restrictions Travellers under 17 Travellers under 15 are:
are not entitled to the tobacco, wine and spirits allowances (a) not entitled to the tobacco, wine, spirits and coffee allowances;
(b) entitled to lower allowances for other goods viz.:—
10 units of account 20 units of account (for travellers between Common Market Countries)
10 units of account (for travellers from third countries)
Other travellers not entitled to the full allowances Travellers who have been away for less than 24 hours
Ships' and aircrafts' crews Fishermen Personnel of the means of transport used in international trade
Personnel of H.M. ships and aircraft
Frequent travellers across the Northern Ireland Land Boundary Frequent frontier travellers
Members of armed forces of a Member State and their families (Tobacco and Coffee)
Travellers from third countries
Flat rates For goods between £5 and £30 For goods betweem 25 units of account and 85 units of account (except: tobacco) No flat rate (ordinary rates charged once the amount imported exceeds the duty-free allowance)
(except: spirits, wine, tobacco, mechanical lighters photographic cameras, image protectors, optical lenses, watches and radio receivers)
A flat rate, covering both duties and taxes of:—33⅓ per cent. (16⅔ per cent, for Commonwealth, EFTA or AIFTA goods or goods bearing purchase tax only) A flat rate of 10 per cent