§ Mr. EvansTo ask the Chancellor of the Exchequer how many tax-paid cigarettes were imported from EU member states in(a) 2002 and (b) 2003. [R] [127948]
§ John HealeyUK trade imports of cigarettes from EU member states enter the UK free from taxes and duties levied in the exporting country but pay UK duty and tax on entry into this country.
Imports into the UK arising from cross-border shopping or cross-channel passenger smuggling typically enter the UK having already paid duty and tax elsewhere in the EU and do not additionally pay UK tax and duty—legally so in the case of cross-border shopping, illegally so in the case of smuggling.
The most recent available volumes of cigarettes imported into the UK where tax was paid in another EU member state are shown in the table. Estimates for 2003 are not available.
Cigarettes Number Cross-border shopping—financial year 2001–02 13.5 Cross-channel passenger smuggling—calendar year 2002 2900 1 Rounded to the nearest half billion sticks. 2 Rounded to the nearest hundred million sticks.