§ Mr. MaudeTo ask the Chancellor of the Exchequer, pursuant to Her Majesty's Customs and Excise Information Sheet (June 1999) regarding excise duty and VAT arrangements following the withdrawal of duty free sales of goods to intra-Community travellers, what is the VAT liability on goods liable to UK VAT in the domestic market purchased on a flight from London to New York which is subsequently diverted to Paris(a) when the passengers are permitted to disembark at Paris to join a new flight to New York and (b) when passengers remain on the same aircraft until it is able to continue to New York. [88918]
§ Dawn PrimaroloThe withdrawal of duty free sales of goods with effect from 1 July only affects travellers on intra-Community journeys. Passengers travelling outside the EU will continue to be able to purchase duty free goods. Diversion of an international flight via another Community airport would not affect the VAT relief of sales to passengers on that flight. In such circumstances passengers, and any duty free goods that they had purchased, would be subject to the usual arrangements whereby they would remain within a Customs controlled area pending their onward flight.