Policy paper

Tobacco duty Anti-forestalling restrictions

This Tax Information and Impact Note is about anti-forestalling restrictions on tobacco duty.


Tobacco duty Anti-forestalling restrictions

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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.

Published 10 December 2014