214. Deputy John Paul Phelan asked the Minister for Health the logic of allowing a 17-year-old bring tobacco and alcohol into the country through duty free, but banning the purchase of tobacco until the age of 21 in their local shop; and if he will make a statement on the matter. [39204/24]

The Public Health (Tobacco) (Amendment) Bill is designed to prohibit the sale of tobacco products to persons under 21 within the jurisdiction and without exceptions. Duty free allowances are a matter for the Office of the Revenue Commissioners.