HC Deb 09 March 1995 vol 256 cc267-8W
Ms Primarolo

To ask the Chancellor of the Exchequer what action he is taking to prevent the promotion and distribution of tobacco products through distance selling; what measures are being or will be taken to publicise the penalties for engaging in this trade; and how many companies have been prosecuted for distance selling of tobacco products.

Mr. Heathcoat-Amory

[holding answer 8 March 1995]: Distance selling, in which duty is paid in the country of destination, 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. Certain schemes which are being marketed as distance selling are being investigated by HM Customs and Excise as tax avoidance devices.