§ Mr. Andrew SmithTo ask the Chancellor of the Exchequer what procedures are in place for assessing and collecting duty from cross-channel travellers who return with opportunity purchases of alcohol for sale through businesses; what advice is given to small businesses on the procedures; and what plans he has to introduce a duty collection facility at Dover.
§ Sir John Cope[holding answer 13 May 1994]: The movement of commercial consignments of excise goods between member states is subject to procedures laid down in EC legislation, and these have been reproduced by Customs in notices which are freely available to the trade and public. Customs recognise the need to facilitate purchasers who have acquired excise goods outside of the established procedures. They are examining the existing arrangements to see if greater flexibility can be introduced. This includes the possibility of duty collection points at the ports.