Finance Bill Tracking Service 2010 | Budget 2010

BN71 TACKLING TOBACCO SMUGGLING IN THE POST

Who is likely to be affected?

1. International post and parcel service operators.

General description of the measure

2. Legislation will be introduced in Finance Bill 2010 to strengthen customs powers to tackle tobacco smuggling in the post.

Operative date

3. The measure will have effect on and after the date that Finance Bill 2010 receives Royal Assent.

Current law and proposed revisions

4. Section 106 of the Postal Services Act 2000 gives postal operators the power to stop packets which they suspect contain smuggled goods and pass these to customs. HM Revenue & Customs (HMRC) must notify the addressee and invite them to attend before such packets can be opened.

5. This measure will change section 106 to remove this requirement. HMRC will no longer be required to notify the addressee and invite them to attend before such packets can be opened.

Further advice

6. If you have any questions about this change, please contact Anne Treadaway on 020 7147 0337 (email: anne.treadaway@hmrc.gsi.gov.uk). Information about Budget measures is available on the HM Revenue & Customs website at www.hmrc.gov.uk