Duty and Customs Column

Excise is a mucky business. The Chancellor cannot do without the revenues which are generated by consumption of the goods and services subject to excise duty but attempts to evade the duties involved are widespread and endemic. Criminality lurks in the background whenever tobacco alcohol fuel oils and gambling are involved. On top of these mischiefs the use of most of the subjects of excise duty can lead to addictions of one form or another. In the case of tobacco the tobacco industry's products are so deleterious to health that the packaging in which they are sold is now obliged to bear a legend with the stark warning that 'Smoking Kills'. Pressure is...