| Author (Corporate) | United Kingdom: House of Commons: Library |
|---|---|
| Series Title | Standard Notes |
| Series Details | SN1223 (18.7.13) |
| Publication Date | July 2013 |
| Content Type | Journal | Series | Blog |
|
This note sets out the rules which apply to personal imports of cigarettes and alcohol purchased within the EU; it summarises the European provisions which underpin these rules, and discusses certain changes introduced in October 2002 in the wake of a number of legal challenges contesting their operation. |
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| Source Link | Link to Main Source http://www.parliament.uk/briefing-papers/SN01223/personal-imports-of-duty-paid-goods |
| Subject Categories | Internal Markets, Taxation |
| Countries / Regions | Europe, United Kingdom |
