§ Mr. Heathcoat-AmoryTo ask the Chancellor of the Exchequer if he will estimate the(a) retail value and (b) excise duty content of (i) alcohol products and (ii) tobacco products subject to (1) cross-border smuggling and (2) cross-border shopping for each year from 1995. [55728]
§ Dawn Primarolo[holding answer 22 October 1998]: HM Customs and Excise estimates of the retail value and me tax content (excise duty and VAT) through cross-border shopping in 1995 and 1996 and cross-Channel smuggling of alcohol and tobacco products in 1996 and 1997 are set out in the tables:
37WThe estimates exclude any amounts for revenue lost on alcoholic drinks and tobacco products involved in diversion-type fraud, and smuggling in freight consignments or by air passengers. Customs and Excise have not published any estimates for the extent of these activities. Similarly, there were no official estimates for the extent of smuggling prior to 1996.