Total sales (1996): EU (£4.6 billion); Ireland (£130 million).

Intra-EU sales: £3.2 billion (71 per cent); Ireland: £100 million.

Where they happen (a) in EU: ferries (51 per cent); airports (39 per cent); airlines (10 per cent) and (b) in Ireland: ferries (18 per cent); airports (73 per cent); airlines (9 per cent).

What sells: wines and spirits (27 per cent); cosmetics and perfumes (22 per cent); tobacco (22 per cent); miscellaneous (29 per cent).

How many employed in EU: 140,000, of which 100,000 on intra-EU sales.

Lost revenue to member-states: "at least" £800 million a year. Direct jobs "at risk" in Ireland - air sector: 466; maritime sector: 700.

Likely tax gain to Irish Exchequer from abolition: £35£40 million.

Sources: EU Commission, International Duty-Free Confederation, Irish Government.