Written correspondence to HMRC regarding EU shopping
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To intenquiries@hmrc.gov.co.uk 13th June 2010
Dear Sir or Madam,
please answer in full the following specific questions. Thank you.
1. What do HMRC consider to be the shelf life of (a) rolling tobacco and (b) cigarettes?
2. Do HMRC consider a bank loan, private loan or credit card acceptable to purchasing alcohol/tobacco in the EU to bring back to UK for personal use? This is in ref to one of your questions you may ask (as per HMRC advice) if l were to be stopped by HMRC upon my return to UK. …. how you paid for them
3. The alcohol/tobacco would be for my wife and myself although my wife would not be travelling with me to purchase the goods in the EU and bring them back to the UK. (a) is this acceptable? or (b) are they classed as gifts?
Thank you,
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Reply from HMRC
CUSTOMS, INTERNATIONAL TRADE & EXCISE ENQUIRIES
Crownhill Court
Tailyour Road
Plymouth
PL6 5BZ  
Tel 01752 755723
Fax 01752 765807
Email intenquiries@hmrc.gsi.gov.uk
Date 15/06/2010
Our Ref #### – ##### www.hmrc.gov.uk
Your Ref
Dear Danny
Thank you for your email sent on 13 June 2010 regarding bringing alcohol and tobacco into the UK from other EU countries.
When arriving into the UK from an EU country you can bring in an unlimited amount of most goods.
For excise goods such as alcohol and tobacco, there are no restrictions. However you must meet the conditions below:
• You transport the goods yourself.
• The goods are for your own use or as a gift. If the person you give the goods to pays you in any way (including reimbursing you for any expenses or payment in kind), then it’s not a gift and the goods may be seized.
• The goods are duty and tax paid in the EU country where they were acquired.
If you don’t meet these conditions, the goods (and any vehicle that transported them) may be seized.
If a customs official from the UK Border Agency (UKBA) thinks you may be bringing in excise goods such as alcohol and tobacco from the EU for commercial use – perhaps to sell to other people or simply for reimbursement – they may ask you questions and make checks.
You may be asked about:
• the type and quantity of goods you’ve bought
• why you bought them
• how you paid for them
• how often you travel
• how much you normally smoke or drink
The customs official would make their decision when the goods were brought into the UK based on all the information provided in response to the questions asked.
I must emphasise that the advice given is based on the information you have supplied. If the nature of the transaction changes in technical detail, or the relevant details provided were incomplete or incorrect, we will not be bound by this ruling.
We are currently experiencing higher than usual call volumes on the National Advice Helpline following the issue of VAT Mandation letters. We have trained additional advisors who are handling these calls now and further advisors will join the National Advice Helpline next week. Our National Advice Helpline is open from 8am to 8pm Monday to Friday. The less busy periods are from 8am to 8.30am.
Our NAS Enquiries page on our website provides details of alternative methods of contact.
Yours sincerely
Pam Wormington
Officer of Revenue & Customs
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Reply to Pam Wormington 16th June 2010
Dear Ms Wormington,
l asked specific questions and you have totally ignored them .l did not ask for something that is in your lealets and on your website although these do say that if you have any questions to contact HMRC. Your response is simply not good enough. lf you cannot answer my questions please pass them on to someone else who is capable of doing so.
Once again, here are my specific questions.
Dear Sir or Madam,
please answer in full the following specific questions. Thank you.
1. What do HMRC consider to be the shelf life of (a) rolling tobacco and (b) cigarettes?
2. Do HMRC consider a bank loan, private loan or credit card acceptable to purchasing alcohol/tobacco in the EU to bring back to the UK for personal use? This is in ref to one of your questions you may ask (as per HMRC advice) if l were to be stopped by HMRC upon my return to UK. …. how you paid for them
3. The alcohol/tobacco would be for my wife and myself although my wife would not be travelling with me to purchase the goods in the EU and bring them back to the UK. (a) is this acceptable? or (b) are they classed as gifts?
Thank you,
#####
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What response will our friend Danny get back from HMRC, l wonder? 🙂