§ Mr. EvansTo ask the Chancellor of the Exchequer what estimate he has made of the volume of(a) tax-paid wine and (b) tax-paid beer imported from EU member states in (i) 2002 and (ii) 2003.[R] [127947]
§ John HealeyUK trade imports of beer and wine from EU member states enter the UK free from taxes and duties levied in the exporting country but pay UK duty and tax on entry into this country.
Imports into the UK arising from cross-border shopping or cross-channel passenger smuggling typically enter the UK having already paid duty and tax elsewhere in the EU and do not additionally pay UK tax and duty—legally so in the case of cross-border shopping, illegally so in the case of smuggling.
The most recent available volumes of wine and beer imported into the UK where tax was paid in another EU member state are shown in the tables. Estimates for 2003 are not yet available.
456W
Cross-border shopping—financial year 2000–01 Million litres Beer 1100 Wine 1100 1 Rounded to the nearest 50 million litres.
Cross-channel passenger smuggling—calendar year 2002 Million litres Beer 115 Wine 15 1Rounded to the nearest 5 million litres.