HC Deb 09 March 2001 vol 364 c403W
Mr. Laurence Robertson

To ask the Chancellor of the Exchequer what guidance he gives to customs officers regarding the questioning of people bringing into the UK tobacco products and alcohol in quantities below the guidelines stated on HM Customs and Excise Notice 1; and if he will make a statement. [153045]

Dawn Primarolo

Customs officers are guided by Statutory Instrument 1992/3155 The Excise Duties (Personal Relief) Order 1992, implementing EU Directive 92/12/EC, which makes any excise goods personally imported from another member state liable to forfeiture if they are intended to be used for a commercial purpose. The Order lists a variety of factors to be used by customs to determine whether goods are imported for a commercial purpose.