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HMRC internal manual

Tobacco Products Duty

Advice for Officers dealing with imported tobacco products: Budget Day restrictions

Restrictions may apply to the removal of tobacco products from excise warehouses for up tothree months prior to 1600 hrs on Budget Day. Details of any restrictions to be appliedbefore Budget Day will be notified to Excise and Inland Customs Offices. A public notice 85c will also be issued if restrictions are to be appliedduring the pre-Budget period. Please contact the Tobacco Team if you are uncertain of thecurrent position or have any other questions.