As highlighted in the Budget, excise duty of alcohol remains far higher for UK consumers than for most of our European neighbours.

Walk round any continental supermarket and you will see a vast range of wines and beers on sale at less than half UK prices.

Not surprisingly in these days of the Single Market, this has led to a steady stream of British visitors crossing the Channel to take advantage of the bargains on offer.

As one who enjoys the occasional glass of vin rouge I must confess to being among them.

Already, I am looking forward to my next trip, when space permitting, I am sure to bring back a bottle or two.

There is no limit on the amount of alcohol that can be brought back - providing it is for your own use.

Tales of bootlegging are numerous and anyone nave enough to think the authorities are unaware of the situation is deluding himself.

Major roads and motorways are discreetly observed and a common ploy is for the police to pull over vehicles suspected of being overloaded with Customs officers on hand to check for loads which might be intended for resale.

Anyone thinking of risking an illegal bootlegging run should be aware of the wide ranging powers available to Customs & Excise ranging from seizure of vehicles and their contents to fines and even prison sentences with one bootlegger recently receiving the maximum of seven years in jail.

Terry Parkinson is a VAT partner at Haines Watts Chartered Accountants.

Converted for the new archive on 30 June 2000. Some images and formatting may have been lost in the conversion.