Business tax – guidance

Excise Information Sheet 1 (2015): restrictions on removals of cigarettes in the run up to Budget 2015

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 2015.


The restrictions apply to tobacco manufacturers and importers in the UK. The restrictions are to prevent the stockpiling of duty paid products prior to an expected duty rate increase.