292. Deputy John Paul Phelan asked the Minister for Finance if he plans to amend the regulations that apply to duty free allowances to address the anomaly whereby a 17-year-old would be permitted to bring tobacco and alcohol into the country through duty free, but would be banned from purchasing tobacco until the age of 21 in their local shop under the proposed provision of the Public Health (Tobacco) (Amendment) Bill 2024; and if he will make a statement on the matter. [45137/24]

Jack Chambers, Minister for Finance: Article 10 of Council Directive 2007/74/EC on the exemption from value added tax (VAT) and excise duty of goods imported by persons travelling from third countries,  provides that  exemptions on tobacco products and alcohol do not apply to travellers under 17 years of age.  This Directive is transposed in the European Communities (Tax Exemption for certain non-commercial goods imported the personal luggage of travellers from Third Countries) Regulations 2008.  These regulations include the prohibition of travellers under 17 years availing of the exemption from the payment of VAT and excise on tobacco products and alcohol.

Under the provisions of the Directive, the onus is on the individual to comply with the limits as it is travelling in their personal luggage.  Any changes to the current enforcement of the duty-free regime would be an issue to be considered at EU level under the terms of the Directive.

I am assured that Revenue recognises the risks associated with the availability of duty-free tobacco and take appropriate measures to mitigate those risks. Revenue has a programme of engagement with duty free operators, airlines, ferry companies and those who sell duty-free goods, to ensure that they are kept up to date with the regulations governing duty-free sales. Revenue also has controls in place in the airports and ports to combat abuses of the duty-free regime. Where passengers are encountered carrying goods in excess of their duty-free allowances and have not declared same to Customs, these excess goods may be seized. Resources allocated to such work are adjusted and realigned in response to changes in the level of risk in different sectors.