Written question asked by Earl Howe (Conservative), in the House of Lords. It was answered by Lord Davies of Oldham (Labour) on Tuesday, 8 January 2008.

Food: Supplements

Question: asked Her Majesty's Government:What public policy objectives are served by allowing value added tax exemption under the low-value consignment relief scheme for personal imports from the Channel Islands of food supplements and herbal remedies which, if placed directly on to the United Kingdom market, would be illegal by virtue either of their composition or of the claims made about them.

Answer: Goods imported into the United Kingdom from the Channel Islands are subject to import VAT in the same way as goods imported from any country outside the European Union. However, under European Community legislation, import VAT is not payable on commercial consignments if the total value of the goods in the consignment does not exceed £18. The de minimis limit was implemented by the UK many years ago to simplify import procedures, and reduce the administrative and operating costs for businesses, and similar costs for consumers, involved in importing low-value goods. There is no prohibition on the importation of food supplements for personal use within the EC food supplement directive, with the exception within the UK of kava-kava containing foodstuffs. Therefore UK Customs must apply the VAT exemption rules until the policy on the import of such goods is changed.

Secondary information

Type: Written question
Reference: 1090; 697 c195-6WA
Session: 2007-08
Related items: Food: Supplements
Monday, 18 February 2008
Written questions
House of Lords; Food: Supplements
Thursday, 7 February 2008
Written questions
House of Lords
Subjects: Channel Islands Dietary supplements EU law Imports Minerals Tax allowances VAT Vitamins Herbal medicine
Link: View this Written question on www.publications.parliament.uk