HC Deb 02 February 1971 vol 810 cc323-4W
Mr. Deakins

asked the Chancellor of the Exchequer why he has decided that it would not be justifiable to charge duty on all cigarettes, cigars and tobacco imported into the United Kingdom by United Kingdom citizens returning from overseas.

Mr. Higgins

Because it would discriminate unreasonably between United Kingdom citizens and other passengers.

Mr. Deakins

asked the Chancellor of the Exchequer why he has decided that it would not be practicable to charge duty on all cigarettes, cigars and tobacco imported into the United Kingdom by United Kingdom citizens returning from overseas.

Mr. Higgins

Because it would cause congestion and delay at ports and airports.