excise duty
Rainyday, go to the top of the class for the correct answer. Before the EU etc the customs always tried to get cases transferred to Dublin. on the basis they knew it was a waste of time going to a local jury on a smuggling charge. At one stage they even had roadside checks at Slane bridge! Locally it would not be classed as smuggling but in the 70's and 80's when a telly could be up to £200 cheaper in the north then logically it was the place to purchase. You just didnt come home on the road where the customs were. And there was plenty of those. The only time I have ever seen every route covered was during the foot and mouth outbreak in 2001 and even then it wasn't foolproof. There is an article on Newry on another page in this forum and I assume they are comparing prices with Dublin. If Newry were as cheap as some people think , then logicaly Dundalk would have no shops worthwhile, yet there are 3 shopping centres in town with one on the way, an application for a 'designer village' approved by the local authority (but under appeal by a Drogheda businessman to bord planala), and the retail park development on edge of town. How do these survive if Newry is so cheap? Maybe the multiples are cheaper closer to the border than their other stores. I don't know if they are or not but I do know that Sainsburys in Newry is dearer than Sainsburys in Armagh. Is this because they have a hugh Dublin army of shoppers every saturday and don't need to be competitive.? Probably, to quote Carlsberg. Cheers.
ps When I purchase on Ebay I use an accommodation address ( of a work colleague) in Newry as the postage is a lot cheaper. Not smuggling. Just sense.