Introduction

The illegal importation of tobacco and cigarettes costs the United Kingdom billions every year in taxes, yet it is not, under a certain threshold, a criminal offence. This article will explore the motivations behind the policy of keeping the illegal importation of tobacco and cigarettes a civil matter, by posing the question as to whether the illegal importation of tobacco and cigarettes should be a criminal offence? Joining the European Union has meant that the United Kingdom no longer has sovereign rights in determining what is, or is not, an acceptable allowance. A good place to start will, therefore, entail a basic examination of what the law says regarding cigarette importation focusing on the guidelines that currently are in force today.

What will become apparent from this will concern the fact that the guidelines are just that, there are no hard and fast rules in relation to the amount. There is, however, a mechanism in place to prevent people from importing excessive amounts in order to gain an economic advantage. The main crux of this article will focus upon the current method of distinguishing what cigarettes are for personal use, and what cigarettes are for commercial gain. Finally, the discussion will focus upon whether the classification of importing low level cigarettes and tobacco for commercial gain should be a criminal offence, and, therefore, install the deference that was once afforded to the English legal system.

Current Law on Importation of Cigarettes and Tobacco into the United Kingdom

When the United Kingdom decided to join the European Economic Community (EU) there were certain rights and obligations that befell every citizen who resided within the United Kingdom. As part of a package of rights, free movement of goods was to be guaranteed. This entailed goods being purchased within one member state, and excise duty being paid on the goods, being allowed to pass through the borders of the member states without any other levies being placed upon them. This provision was meant to harmonise the tax levied on products in different member states. This initiative has failed to materialise in relation to tobacco products.

The UK's rate of Tobacco Duty is considerably higher than in most of the rest of Europe (the TMA puts the average price of 20 cigarettes on the continent at around