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Excise duty - removal of relief for some unaccompanied imports

Withdrawal of excise duty relief

Relief from excise duty will be withdrawn for unaccompanied imports of alcoholic drinks and tobacco goods which form part of small non-commercial consignments. This change will mean, for example, that all such goods imported by post will become subject to excise duty. It will take effect from the date on which this year’s Finance Bill receives Royal Assent.