FOR JOMO 1972 Border Force wrote to me saying 'as you had more than your allowance you should have declared your excise goods by entering a red channel or red point and paid the duty. By enetering the green channel you made a false declaration ,an offence under sectio 78 (1) of CEMA, and the goods (including your allowance) were liable to forfiture under section 78 (4). Section 78 (4) states anything chargeable with any duty or tax shall be liable to forfiture. The 200 allowance is tax free and therefore should not be subject to the above. When I questioned this at the airport I was told they had had an internal memo telling the staff to do this! They refused to show this to me.