§ Mr. ColvinTo ask the Chancellor of the Exchequer what conclusions Her Majesty's Customs and Excise have drawn on whether United Kingdom citizens are permitted to purchase alcoholic liquor abroad, pay duty in that country and have the goods delivered by a third party to a United Kingdom addresss; and if he will make a statement.
§ Sir John CopeGoods subject to United Kingdom excise duty which have been bought duty paid in another member state of the EU may be brought into the United Kingdom without further duty payment only if they have been purchased by a private individual for personal use and have been personally transported to the United Kingdom by the purchaser. Purchases made in a country outside the EU in excess of a traveller's allowance are subject to United Kingdom duty however they are transported.