§ Barbara FollettTo ask the Chancellor of the Exchequer if he will be reviewing the duty-free successor regime for intra-EU voyages; and if he will make a statement. [134503]
§ Dawn PrimaroloIntra-EU sales of duty-free alcohol and tobacco, for passengers to take away, were abolished from 1 July 1999. I said at that time that a post-implementation review of the successor regime would take place. I have now approved the Terms of Reference, 109W copies of which are available in the Library of the House. I expect to publish the findings of the review early in the New Year.
The review will concentrate on how well the successor regime is working and whether there are any further technical changes which can be made to improve its operation. Customs will be asking those businesses concerned in the intra-EU sales of excise goods what changes they would like to see. The review will also assess the effect of the abolition of intra-EU duty free sales on the Exchequer receipts of excise duty and VAT.