Mr. Jacksonasked the Chancellor of the Exchequer when the limit of £40 value was fixed in respect of gifts imported into the United Kingdom by post which may be released free of additional value added tax.
§ Mr. HayhoeThe £40 limit for gifts and other small, non-commercial, consignments was introduced on 19 December 1978 by the second Council directive 78/1034/EEC. The £40 limit applies to consignments sent from private individuals in other member states of the European Community. The limit for goods from outside the European Community is £20.
Mr. Jacksonasked the Chancellor of the Exchequer what revenue was received during the last financial year from value added tax charged to recipients of gifts imported by post into the United Kingdom.
§ Mr. HayhoeI regret that the information is not available.
Mr. Jacksonasked the Chancellor of the Exchequer what procedure is followed by Her Majesty's Customs and Excise to alert prospective donors of gifts to be imported 215W into the United Kingdom by post that such gifts are liable to result in a charge to value added tax on the part of the recipient.
§ Mr. HayhoeIt would be administratively and economically impossible for Customs and Excise to mount and maintain overseas publicity to warn prospective senders that United Kingdom recipients of their gifts might be charged various taxes including value added tax. However, the post offices of over 160 countries, including that of the United Kingdom, exchange information through the Universal Postal Union for publication in their respective post office guides. Such information includes general notes on customs requirements.