HC Deb 05 December 1977 vol 940 cc570-1W
Mr. Churchill

asked the Chancellor of the Exchequer what categories of British residents do not qualify for the standard duty-free allowances of liquor and tobacco on returning from abroad to the United Kingdom.

Mr. Robert Sheldon

Persons under the age of 17; crew members; and residents of Northern Ireland who frequently cross the border. Details are set out in S.I. 1968, No. 1558 as amended by S.I. 1972, No. 1770.