Dáil Éireann Debate, Tuesday - 28 February 2006
65 Mr. Crawford asked the Minister for Finance his views on whether the thresholds for personal purchases overseas are set at unrealistic levels and are unenforceable; and if he will make a statement on the matter. [7980/06]
Amharc ar fhreagraThe duty-free allowances for purchases for personal consumption of goods by persons entering the State from outside the European Union are set down in EU legislation — Council Directive 69/169/EEC. Therefore, the same passenger allowances apply across all EU member states. These thresholds were last increased in March 1994 and are set out in the table below.
For alcohol, tobacco and perfume the allowances are set at certain amounts of the goods in question, while for all other goods, there is an aggregate limit of €175 per adult. In the case of these duty-free allowances it should be borne in mind that there are three tax or duty types involved, namely, customs, excise and VAT. From a fiscal viewpoint, the allowances on alcohols and tobacco products are the most sensitive and, therefore, tightly controlled.
I am informed by the Revenue Commissioners that they maintain an enforcement presence at all the principal points of entry to the State for the purpose of checking compliance with the limits to these duty-free allowances. Officers perform checks on both accompanied and unaccompanied luggage or baggage on a selective basis using intelligence and risk assessment methods. In performing such tasks, a balance must be struck between the need for enforcing controls and not imposing undue burdens on passengers arriving in this country. In the circumstances, the commissioners do not consider the enforcement of the allowance limits unduly difficult or onerous.
The Deputy might wish to note that the European Commission has, only in the last week, published a proposal with respect to revising the exemptions from VAT and excise duty applying to goods when imported by persons travelling from non-EU countries. Part of this proposal involves the €175 limit referred to above being increased to €500 in the case of air travellers. While we have yet to fully tease out all the elements contained in this Commission proposal, entitled COM 76 (2006), the proposed increase from €175 to €500 seems reasonable. Discussions on the Commission proposal will in the normal way commence at EU working group level.
|
Goods accompanying travellers from outside the EU |
Duty-free Allowance |
|
Tobacco |
|
|
Cigarettes |
200 or |
|
Cigarillos |
100 or |
|
Cigars |
50 or |
|
Smoking tobacco |
250 gms |
|
Alcohol |
|
|
Spirits with an alcoholic strength exceeding 22% by vol. (whiskey, gin, vodka, etc.) |
1 litre or |
|
Spirits, fortified wines, sparkling wines, etc. with an alcoholic strength not exceeding 22% by vol. (port, sherry, etc.) |
2 litres |
|
Still wines |
2 litres |
|
Beer |
This forms part of the €175 allowance applying to non-excisable goods |
|
Perfumes |
|
|
Perfumes |
50 gms |
|
Toilet waters |
250 ml |
|
Other (non-excisable) goods |
|
|
Per adult |
To the value of €175 |
|
Per person under 15 years of age |
To the value of €90 |
