91997E2386

WRITTEN QUESTION E-2386/97 by Marjo Matikainen-Kallström (PPE) to the Commission (10 July 1997)

Subject: Duty-free shopping at airports

Air passengers travelling within the EU are permitted to buy duty-free goods at airports' duty-free shops. However, the goods may be bought only at the airport of departure, not at that of arrival.

As a result of the present practice, travellers' duty-free purchases fill aircraft's hand-luggage storage areas, and some articles have to be stored under travellers' feet. This endangers the safety and comfort of travellers and impedes movement inside the aircraft, for example in emergencies. Consumption of aviation fuel is also increased because of the additional weight carried by aircraft.

Why are air travellers not also permitted to buy duty-free goods at the airport of destination? The quantity purchased could still be monitored, for example by requiring passengers to display the stub of their landing card in order to make a purchase.

Answer given by Mr Monti on behalf of the Commission (18 September 1997)

Generally speaking, goods which are intended for export are exempted from taxation whereas imported goods are made subject to taxation. It is against this background that travellers are not allowed to make tax- and duty-free purchases in the Member State of arrival. This applies to both travellers arriving from third countries and travellers inside the Community.

Instead, travellers are allowed tax- and duty-free purchases in the Member State of departure. At import, the traveller has to declare the goods intended for import and, in principle, to pay tax on all imported goods. The traveller does not pay tax on goods which fall within certain limits in terms of quantity or value since these benefit from a traveller's allowance.

Compliance with the obligation to declare and pay tax at import is ensured through controls carried out by the customs authorities. Within the single market, controls at the internal borders of the Community are no longer possible. The border control has been replaced by the vendor control system. The report presented by the Commission ((COM(96) 245 final. )) shows that vendor control systems are not operating satisfactorily in Member States.

The Commission appreciates fully the view expressed by the Honourable Member on the safety and environmental aspects of duty-free goods kept on board aircraft. These are however problems which will be resolved in the near future. It should be recalled that, following the decision of the Council to put an end to duty-free sales to travellers inside the Community, such sales will expire on 30 June 1999.