On 1 February, the EU Commission launched a public consultation on the taxation of cross-border alcohol and tobacco purchases in the EU. The consultation aims to ensure that all relevant stakeholders have an opportunity to express their views on the current rules and how they might work in the future. It includes questions on the effects of the current system, along with possible changes. The consultation remains open until 23 April.
Meanwhile –
UK: PASSENGER PURCHASES OF ALCOHOL AND TOBACCO
On 1 February, the House of Commons published a Research Paper. In the 2020 Budget the UK Government launched a consultation on the “potential approach to duty- and tax-free goods policy after the transition period following the UK’s departure from the EU”. Following this, in September 2020 the Government announced a series of reforms to these rules, to apply from 1 January with the end of the transition period and the UK’s exit from the Single Market.
https://commonslibrary.parliament.uk/research-briefings/sn01223/
I would be grateful for any modest contribution for my time and ongoing costs of computer, relocation, and (still ongoing) removal costs, I have a page, where contributions start as low as $3, at https://www.buymeacoffee.com/KoIvM842y