Excise Notice 85c: anti-forestalling restrictions - cigarettes
- HM Revenue & Customs
- Part of:
- Excise notices: tobacco products and Import and export: customs declarations, duties and tariffs
- First published:
- 1 December 2009
- Last updated:
- 19 August 2016, see all updates
This notice explains the restrictions on the number of cigarettes that can be removed for home use.
This notice cancels and replaces Notice 85c January 2016. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
Published: 1 December 2009
Updated: 19 August 2016
- Update to legislation and date changes throughout the notice.
- New date added for the 2016 budget added to Paragraph 2.3.
- This notice cancels and replaces Notice 85c December 2009. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
- First published.