CUSTOMS AND EXCISE DUTIES

Modernising Customs Civil Penalties

A penalty is to be introduced for travellers entering the UK from outside the EU who have failed to declare goods in excess of their allowance where there is no evidence of dishonest behaviour.
The penalty is expected to come into force with effect from late summer 2014.

Tobacco Duty

The Chancellor has announced that the duty on all tobacco products will continue to increase by a minimum of 2% above Retail Prices Index inflation each year until the end of the next Parliament. The increased rates take effect from 6pm on 19 March 2014.

Alcohol Duty

From 24 March 2014, alcohol duty on a typical pint of beer will be reduced by 1p per pint. Duties on spirits and other drinks exceeding 22% alcohol by volume, and most cider duties, will be frozen. The duty escalator for wine, made-wine and strong sparkling cider will end.