Duty And Customs

Both the public at large and tax practitioners were probably relieved when the subject of Customs' treatment of returning cross-border shoppers — particularly at Dover — went out of the limelight last year. Prior to the Lindsay decision followed after some months by the two decisions in Hoverspeed a situation built up which had probably never previously been paralleled in British social history. Reports of harassment of private citizens returning to this country from cross-border shopping expeditions by customs officers appeared almost daily in the press and citizens' complaints began to be heard with increasing frequency...