Guidance

Excise Information Sheet 1 (2013): anti-forestalling restrictions on removals of cigarettes in the run up to Budget

This information sheet explains the restrictions on the numbers of cigarettes that can be removed to home use in the period before the Budget.

This publication was withdrawn on

This publication was originally archived on 16 December 2014.

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This Information Sheet is about the restrictions imposed on clearances of tobacco products, that is, removal for home use on payment of duty, in the run up to a Budget. The restrictions are to prevent the stockpiling of duty paid products prior to an expected duty rate increase.

Published 21 December 2012