§ Mr. GibbTo ask the Chancellor of the Exchequer if he will make a statement on the interpretation of the phrase, for own consumption, when applied to the import of cigarettes from the EU into the United Kingdom. [13193]
§ Mr. BoatengThe definition of "own use" and the circumstances whereby people travelling to the UK from other EU countries are entitled to bring into the UK without charge cigarettes which they have purchased tax-paid elsewhere in the EU are set out in the Excise Duties (Personal Reliefs) Order 1992.