This note sets out the rules regarding the tax treatment of alcohol and tobacco purchases made by passengers, and sets out proposals the Government has published for reforming these rules in the context of Brexit, and the UK’s departure from the EU single market.
Documents to download
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Cross border shopping and smuggling (197 KB, PDF)
Cross border shopping and smuggling. House of Commons Library Research Paper 02/40.
Documents to download
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Cross border shopping and smuggling (197 KB, PDF)
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