HC Deb 08 January 2002 vol 377 cc812-3W
Mr. Bercow

To ask the Chancellor of the Exchequer if he will make a statement on the effectiveness of the operation of the procedures for assessing and collecting duty from cross-channel travellers who return with purchases of alcohol; and what advice is given to businesses on the procedures to be followed. [24810]

Mr. Boateng

Cross-channel travellers who purchase duty-paid alcohol in another member state may bring that alcohol back to the UK without payment of UK duty if it is for their own personal use.

For businesses or individuals wishing to import alcohol for commercial purposes, there are three ways in which they may do so, and Customs and Excise public notices give advice on the procedures to be followed.

  • Notice 197 (importation under duty-suspension to a UK warehouse)
  • Notice 203 (importation by a registered excise trader)
  • Notice 204 (importation by a non-registered excise trader)