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V1875-14 14 July 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuestos especiales

Can tobacco from the Canary Islands be brought into the UK tax-free under personal allowance limits?

A traveller enquired whether tobacco products could be brought from the Canary Islands to the UK without paying tax. The DGT clarified that, as the standard VAT and excise duty regime does not apply in the Canary Islands, traveller allowances apply provided the shipment is not for commercial purposes.

The question raised

Tax treatment of tobacco products transported by a traveler when introduced into the United Kingdom from the Canary Islands.

The DGT's ruling

A traveler arriving from the Canary Islands is entitled to an exemption from VAT and excise duties when introducing tobacco products into the United Kingdom, provided that the quantities are not for commercial purposes. This exemption applies within the quantitative limits set by Directive 2007/74/EC. It is the responsibility of the United Kingdom tax administration to assess whether the quantity transported is for personal use or commercial use in accordance with its domestic regulations.

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