Duty
free - cigarettes and alcohol
RETURNING TO UK FROM
SPAIN
British nationals returning to the United Kingdom may export more
than 800 cigarettes but Spanish law imposes the following requirements
on travellers who do so:
Up to 800 cigarettes: visitors must produce a bill from an authorised
retailer, e.g. a tobacconist or supermarket. This requirement
also applies when visitors have purchased smaller quantities from
different retailers. Law 38/92 of 4 May 1998 "Ordenación
de Mercado de Tabaco" applies.
Up to 3200 cigarettes: This is the limit imposed by the UK for
personal consumption. However, the Spanish authorities treat quantities
of more than 800 cigarettes as commercial exports and visitors
must produce the bill and the "Documento de Acompañamiento".
The "Documento de Acompañamiento" is available
at Hacienda branch offices as well as at tobacconists (Estancos).
Law 8/92 of 12 December 1992 on "Impuestos Especiales"
applies.
If travellers are apprehended with more
than 800 cigarettes, but without the necessary accompanying documentation,
the Spanish authorities are liable to seize the excess cigarettes
or impose a large fine - and believe me they have done.
RETURNING TO UK FROM
GIBRALTAR
Gibraltar is not part of the EU Common Customs Territory. The
amount of goods (e.g. tobacco and alcohol) that you can take into
and out of Gibraltar is therefore more limited than for visits
between the UK and Spain, for example when bought tax-paid.
200 cigarettes; or
100 cigarillos; or
50 cigars; or
250gms of tobacco
60cc/ml of perfume
2 litres of still table wine
250cc/ml of eau de toilette
1 litre of spirits or strong liqueurs over 22% volume; or
2 litres of fortified wine, sparkling wine or other liqueurs
£145 worth of all other goods including gifts and souvenirs
RETURNING TO SPAIN FROM
GIBRALTAR
The same allowances apply as if returning to the UK (see above).
Attempting to bring over this allowance is penalised severely,
especially if you try to conceal the excess goods. If you get
caught with more than your allowance and have not attempted to
hide it, the excess will merely be confiscated, if you try to
smuggle excess booze or cigarettes the penalty is designed as
a serious deterrent:
A neighbour of mine was going back to UK and
decided to buy some cigarettes for the family, and purchased four
cartons in Gibraltar. The excess three cartons were deposited
under the back seat (concealed). On being stopped by the Spanish
customs officer, the car was searched and my neighbour was asked
repeatedly if she had more than the one carton she'd declared
(with hindsight he was obviously giving her the opportunity to
own up to the extras) well she stuck it out, and was promptly
pulled over, and the offending articles were retrieved like rabbits
from a hat.
Not only were the cigarettes confiscated, but the car was impounded,
pending the payment of a €600 fine, which had to be paid
in Algeciras and took a few days to process.
So with the loss of the cigarettes, the fine, and the taxi ride
back to Manilva, it would have been cheaper to buy the cigarettes
at Malaga airport!
|
