Question:

Why are some goods duty-free, and others duty-paid?

Answer:
It all depends on the destination to which you are travelling. Prior to 1999, travellers to all international destinations were able to buy duty-free, but on 1 July 1999, duty and tax-free sales within the European Union were abolished. From that date onwards, any purchases by travellers undertaking a journey within the EU had to be made on either a duty-paid (for alcohol and tobacco) or a tax-paid (all other goods) basis, with the duty or tax applied at the rate pertaining in the Member State of departure. In 1999, there were only 15 Member States in the EU, but on 1 May 2004 this was increased to 25 with the accession of ten new countries, and increased again to 27 on 1 January 2007 following the accessiion of Bulgaria and Romania. The full current list of EU Member States is as follows:- Austria Belgium Bulgaria Cyprus Czech Republic Denmark Estonia Finland France Germany Greece Hungary The Irish Republic Italy Latvia Lithuania Luxembourg Malta The Netherlands Poland Portugal Romania Slovakia Slovenia Spain (but not the Canary Islands) Sweden The UK (but not the Channel Islands) Travellers to all of the above countries may now only buy goods on a duty and tax paid basis.

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