Mr. J. Enoch Powellasked the Chancellor of the Exchequer whether States members of the European Economic Community are at liberty to require payment of value added tax by importers of goods from other member States at the point and time of entry; and whether he has drawn the attention of the European Commission to the introduction of such a requirement by a member country.
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§ Sir Geoffrey HoweThe answer to the first part of the right hon. Member's question is "Yes: under article 23 of the EC sixth directive on VAT." The answer to the second part is "No."