EU Legislation, Initiatives, etc.
HMRC: Since 1993, by way of a concession, the UK has not charged excise duty on tobacco & alcohol products sent by post as occasional gifts from an individual in another European Union country. However, following a recent European Court of Justice ruling, they are now obliged to withdraw the concession and, from 19 July 2007, UK excise duty is due on these items.
It will still be possible to send excise goods from abroad to the UK by post, but UK duty will now be due. The new arrangements also apply to goods sent by post from non-EU countries.
Press release ~ 'Public Notice 143: A guide for international post users' (scroll to end for changes)
