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	<title>The Argument &#187; customs and excise</title>
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		<title>A Customs and Excise Catch 22</title>
		<link>http://www.theargument.org.uk/archives/101</link>
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		<pubDate>Thu, 29 Oct 2009 10:20:40 +0000</pubDate>
		<dc:creator>Walker</dc:creator>
				<category><![CDATA[Uncategorized]]></category>
		<category><![CDATA[customs and excise]]></category>
		<category><![CDATA[european parliament]]></category>
		<category><![CDATA[Tax revenues]]></category>
		<category><![CDATA[tobacco]]></category>

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		<description><![CDATA[An indiscriminate policy is branding smokers with an eye for a bargain as criminals, and illegally seizing their tobacco
The student of law looking for the European Union’s Single Market in the United Kingdom is, in the case of tobacco, a lot like Diogenes looking for the ‘honest man’; they will never find it. The Single [...]]]></description>
			<content:encoded><![CDATA[<p><strong>An indiscriminate policy is branding smokers with an eye for a bargain as criminals, and illegally seizing their tobacco</strong><br />
The student of law looking for the European Union’s Single Market in the United Kingdom is, in the case of tobacco, a lot like Diogenes looking for the ‘honest man’; they will never find it. The Single Market and its free movement of goods is there, protected by section 12 (1A) of the Tobacco Products Regulations 2001/1712 thanks to the Customs and Excise Management Act 1979, but it is illusory. The right to buy any amount of tobacco for personal use exists only on paper. The issues that drive the paradox are socioeconomics, tax revenues and rights.<span id="more-101"></span></p>
<p><strong>Assumed guilt</strong><br />
The Catch 22 is simple. Smokers in the UK pay exorbitant taxes on tobacco. With prices on the continent two thirds cheaper, it is only a matter of time before many smokers will find themselves in possession of tobacco from abroad. It can only be brought into the UK if duty is paid or if it is for personal use, to protect the significant tax revenues from tobacco products. But if a smoker has ever paid for foreign tobacco or given someone money to buy it for them abroad, they will have permanently tainted their chances of convincing the Courts and the Commissioners that their tobacco was for personal use. The balance of probabilities weighs so heavily in favour of the Commissioners that hapless cross- Channel shoppers seem guilty until proven innocent, a view supported by Richard Ashworth, Conservative Member of the European Parliament for the south-east of England. With regards to socioeconomics, the cost of living in the United Kingdom is very high, and where there is demand there will be contraband. Geography and geopolitics have conspired to create, just across the Channel, the supply to satisfy the demand for cheap tobacco. But as well as the legitimate purchasers, there are many illegitimate ones, and the proverb about one bad apple spoiling the whole barrel becomes applicable.</p>
<p><strong>Illegal seizure</strong><br />
People who cannot afford the UK’s tobacco prices are similarly unable to afford the legal help to challenge a government-backed army of lawyers. Thus, the illegal confiscation by Customs and Excise of goods bought for personal use becomes de facto legal forfeiture when people cannot afford to contest decisions and retain their legitimately acquired goods. Her Majesty’s Customs and Excise publishes information about the revenue lost to smuggling every year. For the period from 2005 to 2006, approximately 18% of the market share of cigarettes and approximately 62% of rolling tobacco was declared to be illegitimate, and to be worth nearly £3.2 billion. These figures clearly demonstrate the significance of the tobacco revenue to the Treasury. It is, therefore, not surprising that it casts a very wide, seemingly indiscriminate, net when searching for smuggled goods. But the net is so wide that it catches everyone, not just the criminals. The right of citizens to buy as much tobacco as they want so long as it is for personal use is hardly treated like a right. Brooke LJ describes a scene at the docks where all Hoverspeed passengers who have purchased tobacco or alcohol are ‘made to feel like criminals’. This behaviour flies in the face of EU law duly sanctioned by Parliament in the Human Rights Act 1998, and by the Treaty on European Union. The right to property and the freedom of movement of goods are far from respected. These are not qualified rights, they are simply ignored rights.</p>
<p><strong>Injustice</strong><br />
Hoverspeed chastises HM Customs and Excise for draconian techniques. But the reality remains that rights guaranteed by the UK Parliament are being denied to its citizens. This injustice is perpetrated in the fight to retain tax revenues. Sadly, some people caught to boost Customs statistics are declared guilty because they cannot afford to fight. The situation is one Parliament should consider closely in light of our treaty obligations, or else this Catch 22</p>
<p><strong>Jimmy Kapches is in the final year of a Law LLB</strong></p>
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