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On this page;

Cross Border Channel Shoppers Protest Campaign – useful links to help United Kingdom citizens in their fight against HM Revenue and Customs.

Useful links to help victims of HM Revenue and Customs fight back

We now have too many outside links to usefully list them on each page. This page is a summary of all the links available on the ACCESS pages.

HELP! – if you have any comments or tips that will help advance the cause of channel shopping, please contact us

The information contained within this web site is intended to act as a general guide only, and does not form any offer or legal contract, whether actual or implied.

Customs and VAT matters are complex, and you should seek practical advice and assistance from a professional source rather than rely on the contents of this web site.


Decisions (very comprehensive listings) up to 1st April 2009.

From 1st April 2009.

Customs tobacco – We really like what this group is doing challenging Customs and holding them to account. "A blog on issues and experiences of U.K. Customs and Smoking Ban. Guest posts welcome. Note:- We use the term U.K. Customs for simplicity of understanding, their official title is HMRC and are under U.K. Border Agency now.". Please remember though, that any tobacco brought back from a trip, must be solely for your own personal use (small amounts may be gifted).

FOREST – Smokers pressure group, a foil to ASH.

Google News Groups are a useful source of information; Google – UKlegal group / Google – UKfood+drink.misc

Melon Farmers. It's not just smokers who are affected! – another story;

Other groups / comments

Beer and Pub Association – 1999 – Submission to the Treasury Select Committee by the British Beer and Pub Association. Useful arguments not listened to (taxes have increased since then). Some effective arguments against high beer taxes.

The Tobacco Retailers Alliance. Responses to Government actions.

The TMAThe Tobacco Manufacturers Association, a great source of useful information. – Tobacco Manufacturers' Association.

ASH organisationA.S.H. (Anti Smoking and Health), have some well researched information on cross border shopping. Although they initially supported the Governments crackdown they now seem to be more even handed.

– Changes to the law following the Hoverspeed judgement.

The Excise Goods, Beer and Tobacco Products (Amendment) Regulations 2002. Statutory Instrument 2002 No. 2692.

Interesting submission by Imperial Tobacco to the House of Commons Select Committee.

Political contacts

British Parliament

Write your own MP and let them know how you feel.

Find your MP.

European Parliament

United Kingdom Members of the European Parliament, by Party and in alphabetical order. If you want to know who your local MEP's are please go to your local library where they will be listed.

7th term: 2009 to 2014, 7th parliamentary term.

Find your local MEP;

Useful map to find your local MEP.

Interesting to read – The government's "Tackling Tobacco smuggling together" strategy (PDF).

EU Commission.

The Lib Dem Group in the E.U. Parliament have made this a campaign issue.

Diana Wallis MEP.

The Conservative Party.

The Electoral Commission.


United Kingdom media.

telegraph newspaper – The Daily Telegraph has been the most supportive newspaper for Channel shoppers.

European Voice – European Voice.

Courts / Legal

Useful source of old cases.

Notices Forms and Leaflets – Explanatory Leaflets (download a form).

Decisions. /

Free legal advice

There is a freephone number to Europe Direct were you can seek advice on your rights and seek some legal advice as a Citizen of the European Union. The freephone number is 00 800 6 7 8 9 10 11.

The Court Service. Past Court and Tribunal Decisions can be viewed on this web site.

Finance and Tax Tribunals. Useful source of old cases.

Compact Law – The Human Rights Act.

Bar Pro Bono – Bar pro Bono Unit.

Citizens Advice Bureau – Citizens Advice Bureau.

Legal Pulse – Legal Pulse.

SWARB, legal news and some good links.

HM Revenue and Customs / Government

Customs and Excise web information.

EU Commission advice –

Buy a copy of CEMA1979 on line (ISBN 0105402796).

Changes to the law following the Hoverspeed judgement.

The Excise Goods, Beer and Tobacco Products (Amendment) Regulations 2002. Statutory Instrument 2002 No. 2692

A House of Commons Research paper in July 1999 the effects brought about by the abolition of Duty Free were discussed.

NAO Office – National Audit Office. December 2002, latest report on HM Revenue and Customs incompetence.

United Kingdom Parliament. 28th March 2000.

(Select Committee on Home Affairs – Memorandum by Kent County Constabulary).

The Treasury – HM Treasury. Worth browsing through.

Legal Matters – it's not France its Britain! -The Channel Tunnel (Customs and Excise) Order 1990 – effectively making the French end of the tunnel British. The Excise Duties (Personal Reliefs) Order 1992.

The Adjudicator – Adjudicator's Office.

Where to buy a seized car

charles taylor cars – Charles Taylor.

east coast salvage – East Coast Salvage. On the A12 near Colchester.