§ Ms PrimaroloTo ask the Chancellor of the Exchequer what United Kingdom laws govern the distance selling of tobacco products to United Kingdom citizens on mail order from European countries with lower excise duties; and if he will make a statement.
§ Mr. Heathcoat-AmoryThe United Kingdom law governing the distance selling arrangements for excise goods is the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992. Under these regulations the vendor of the goods in the other member state is liable to pay the UK excise duty.
§ Ms PrimaroloTo ask the Chancellor of the Exchequer if he will estimate what effect distance selling of tobacco products has on the legal trade in the United Kingdom.
§ Mr. Heathcoat-AmoryDistance selling is a recognised legitimate activity for which provision has been made in EC legislation, which is implemented in United Kingdom legislation in the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992. Such transactions attract payment of UK duty. Accordingly, no separate assessment has been made on the effect that they have on UK trade.