Excise duty fraud : fourth report of session 2004-05, report, together with formal minutes, oral and written evidence

The Committee's report looks at the strategies used by the HM Customs and Excise to tackle tobacco smuggling, alcohol fraud, and fraud in the oils sector; and examines the level of fraud and how this has been estimated, the steps taken and proposed to reduce the level of fraud, and the impact these have had on the level of fraud and on compliance costs.

The inquiry draws on evidence taken on the policies adopted by Hungarian and Czech finance, tax and customs authorities to address excise duty fraud, particularly the use of tax stamps on alcohol; as well as the policies of Chinese customs officials to combat counterfeiting of tobacco products in China, particularly those aimed at the UK market.