To ask the Chancellor of the Exchequer which categories of products illegal to market in the UK qualify for relief from value added tax under the Low Value Consignment Relief Scheme when imported for personal use from the Crown dependencies. (176949)

Any goods which can legitimately be imported for personal use and which fulfil the relevant criteria, may benefit from the Low Value Consignment Relief scheme if the total value of the consignment does not exceed £18.

To ask the Chancellor of the Exchequer for what reasons personal imports from the Channel Islands of certain food supplements and herbal remedies which cannot be marketed in the UK directly are exempt from liability for value added tax (VAT) under the Low Value Consignment Relief Scheme; what assessment he has made of the impact of such exemptions on health food retailers and mail order companies in the UK; when he next plans to review his policy on such VAT exemptions; and if he will make a statement. (176950)

Goods imported into the United Kingdom from the Channel Islands are subject to import VAT in the same way as goods imported from any country outside the European Union.

However, under European Community legislation, import VAT is not payable on commercial consignments, if the total value of the goods in the consignment does not exceed £18.

There is no prohibition on the importation of food supplements for personal use within the EC Food Supplement Directive, with the exception within the UK of Kava-Kava containing foodstuffs. Therefore UK Customs must apply the VAT exemption rules until the policy on the import of such goods is changed.

No assessment has been made on specific products imported under the Import VAT Accounting Scheme, but the scheme is very closely monitored taking into account the revenue consequences and the impact on the UK market.