asked the Minister for External Affairs whether passengers to Ireland from the continent passing through Britain have now to pay British customs duties on certain classes of personal goods; and, if so, if he will state (a) whether the Irish Government was consulted in advance about this change, (b) the classes of goods to which it applies, and (c) whether the British duty paid is refunded when the goods are re-exported to this country, and, if not, whether Irish customs duty has also to be paid on the same goods.
Ceisteanna—Questions. Oral Answers. - Payment of Customs Duties.
Mr. Lemass
It is understood that all visitors to Britain (including passengers to Ireland from the continent passing through Britain) are allowed to import their personal effects into Britain free of customs duty (where such duty is chargeable) provided the customs officer is satisfied that the articles will be re-exported. The customs officer has the right to ensure that the goods will be re-exported from Britain either (a) by sealing them and sending them under bond to the port of exportation, or (b) by requiring payment of a deposit to cover duty and tax, such deposit being repayable when the articles have been re-exported.
There has not been, it is understood, any recent change in these regulations which apply to all goods liable to British customs duty.
Concessions are, however, granted in respect of small quantities of certain consumable articles, namely, tobacco (including cigars and cigarettes), spirits (including liqueurs and cordials), wine in bottle, perfume and toilet waters. Quantities of these goods over the specified limits are liable to duty. There is no legal entitlement to the concessions mentioned which may be withheld or modified in case of abuse and they are not granted unless the articles are properly declared and produced.
The charging of British customs duty on goods or personal effects on their admission to Britain does not affect any liability they may have to customs duty when entering this country.