Notice

Excise Notice 85c: anti-forestalling restrictions - cigarettes

This notice explains the restrictions on the number of cigarettes that can be removed for home-use.

Documents

Details

This notice cancels and replaces Notice 85c July 2018. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Published 1 December 2009
Last updated 27 September 2018 + show all updates
  1. The notice has been changed to show correct Budget date and details of revised allocation calculations in paragraph 3.3.
  2. This notice has been updated to show the correct number of days for average removals in paragraphs 3.13 and 5.5.
  3. This notice has been changed to provide an assumed budget date in relation to the 2018 anti-forestalling restrictions and confirms changes to the formula on calculating your allocation.
  4. Update to legislation and date changes throughout the notice.
  5. New date added for the 2016 budget added to Paragraph 2.3.
  6. 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.
  7. First published.