| I have noticed web sites on the Internet selling alcohol and tobacco. Will I have to pay duty on these if I buy them? | If you order alcohol or tobacco products from an EU member state other than the UK on a commercial basis this is known as distance selling. Both excise duty and VAT must be paid on such purchases. It is illegal if the goods are imported without paying the duty and VAT. The sender should have arranged to pay any duty and VAT before dispatch. It is in your interest to ensure this has been done, otherwise you will be charged the duty and VAT or the goods may be liable to seizure by Customs
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