HL Deb 22 July 1998 vol 592 c103WA
Lord Shore of Stepney

asked Her Majesty's Government:

What guidance is given to Customs and Excise officers on duty at ports of entry to the United Kingdom as to the quantities of tobacco products and alcoholic beverages brought into the United Kingdom by travellers returning from Belgium and France that can be claimed as being for personal consumption. [HL2675]

Lord McIntosh of Haringey

The law (European Council Directive 92/12/EEC and the Excise Duties (Personal Reliefs) Order 1992, SI No. 3155) lays down minimum indicative levels for alcohol and tobacco; travellers who import quantities in excess of these from another member state must be able to satisfy a customs officer that this is not for a commercial purpose.

Customs and Excise staff are expected to take into account a number of factors when dealing with such claims—for example, who has funded the purchase of the goods, and who it is intended will consume them.