The Indo is
reporting
today that the EU is looking at the issue of intra-EU taxation of alcohol and tobacco. The broad principle in the EU is that when goods are bought in one country for use in another, you pay the taxes due in the country of destination. There's an exemption to this for goods you transport yourself, which is mainly there, I think, so you don't need customs checkpoints between EU member states.
The Commission now seems to be concerned that all the Irish, Finns and Swedes bringing booze and ciggies back from Spain, Poland and Bulgaria is eroding the tax take and public health policies in their home countries. They're wondering if maybe the pay-at-destination rule should be introduced here.
Whatever about the continent, it is fairly doable for Ireland -- travellers are all coming in through ports and airports, and there are already customs checks there. You would just do away with the blue channel. Presumably they would set a duty-free allowance, and I'd say that'll be the same as for non-EU countries.
The fact that it's being driven as a health issue is what bothers me most. It's another front that the neo-prohibitionists have found to fight their war on. Even if it goes nowhere, it's another opportunity for press coverage.
Anyway, the consultation is
here
and open until 23rd April. I'll put together a submission from Beoir in due course.