If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email email@example.com.
Please tell us what format you need. It will help us if you say what assistive technology you use.
This measure will give HM Revenue and Customs flexibility to impose forestalling restrictions against businesses that clear tobacco products in the 3 month period before a Budget. It will provide certainty and reassurance to the tobacco industry on the scope of possible restrictions and will also allow for appropriate sanctions to deter businesses from breaching the anti-forestalling restrictions.