Tobacco taxation in Britain is amongst the highest in the world. Hardly surprising, then, that smokers try and take advantage of the savings that can be made by buying tobacco in countries such as Belgium, Luxembourg and Spain.
In an effort to stem the huge loss in revenue (a few years ago the Government estimated that over £3 billion a year was being lost to smugglers and cross-Channel shoppers) Customs and Excise have repeatedly been urged to clamp down on people bringing tobacco into the UK, even though it is perfectly legal to do so as long as it is for your own personal use.
Handy hints to cross-Channel shopping
1. A guideline is not a limit. By law you can bring as much tobacco and alcohol as you like into the UK from the EU as long as it is "for your own personal use". However people who bring quantities in excess of the guidelines are more likely to be questioned and you may need some evidence that proves you are the smoker you say you are. (A cigarette lighter and an open packet of cigarettes is a good start. A letter from your employer, family or friends confirming the number of cigarettes you smoke each day may also help.)
2. The guidelines only apply to EU countries: Austria, Belgium, Denmark, Finland, France, Germany, Greece, Irish Republic, Italy, Luxembourg, Netherlands, Portugal, Spain (but not the Canary Islands), Sweden and the UK (but not Gibraltar or the Channel Islands). Important: for the rest of the world duty free regulations apply which limits the amount of cigarettes you can bring into the country to just 200.
3. "For your own personal use" can include gifts for your family and friends. No payment whatsoever can be taken for these gifts. This includes payment in kind, selling them at cost price, or assistance with your travel costs.
4. To avoid attracting unwarranted suspicion from Customs and Excise do not pay for your goods in cash but use a credit or debit card. Cash can look like you're spending other people's money. Keep your goods visible at all times (on the back seat of your car, for example), to avoid being accused of hiding something. Finally, make sure you keep your receipts as they prove that you've paid duty on the Continent rather than using the black market.
5. If Customs and Excise suspect you of smuggling they are likely to question you on the following areas: how frequently you travel, the amount and type of goods you have purchased, your reason for purchasing these goods, your method of payment used and your levels of consumption. They will also take into account whether all your goods were openly displayed or concealed and 'any other relevant circumstances'
6. If you are mistaken for a smuggler stay calm and polite: don't get angry, sarcastic or tell them how to do their job. Ask for the names, ranks and numbers of all officers who deal with you because they may come in useful later and try to make a note of who said what.
7. If you have a complaint ask to see the officer or manager in charge straight away. If the complaint is not resolved you can contact one of Customs' Complaint Units. If you are still not happy you can then request to see the Adjudicator (an impartial referee dealing with mistakes, delay, staff attitude and quality of service) for the Inland Revenue and Customs and Excise to review your complaint (www.adjudictorsoffice.gov.uk). Alternatively you can ask your MP to refer your case to the Parliamentary Ombudsman.
8. If your goods are seized your vehicle, if you are travelling in one, will also be seized. Ensure you are given a receipt for the seized goods, an explanation of why the items were seized, and seizure form C156. This form details your rights and how to appeal.
9. If you wish to appeal, it should be sent, in writing, within 30 days of the seizure to the address given on form C156. You can hire a solicitor but you will only get the cost of this back if you win the case.
10. If Customs reject your written appeal the case will go to a magistrates' court. The magistrate can order your goods and vehicle to be condemned or returned to you. Both sides can appeal to a Crown Court against this decision.
11. If you win against Customs they will offer you compensation. At this stage it is advisable to hire a solicitor (if you haven't already) as Customs valuation of your vehicle, which will probably have been scrapped or auctioned, is unlikely to match yours.