§ Mr. George HowarthTo ask the Chancellor of the Exchequer what restrictions apply to the importation of large quantities of alcohol from other EU countries in cases where the person importing the alcohol declares it to be for personal use; and what tests are applied to establish whether the alcohol is intended for personal use. [28690]
§ Mr. Heathcoat-AmoryCustoms apply no restrictions to private importations of alcohol purchased duty paid in another EU country by travellers for their own use. The definition of "own use" and the conditions applying to relief of excise duty on personal importations are contained in the Excise Duty (Personal Reliefs) Order 1992. The main criteria applied by Customs to identify goods being imported for commercial purposes under the personal reliefs provisions are defined in paragraph 5 of the order.