Notice

Excise Notice 85c: anti-forestalling restrictions on tobacco products

Updated 1 August 2024

This notice is an anti-forestalling notice made under section 6A(1) of the Tobacco Products Duty Act 1979. Removing tobacco products for home-use in contravention of the restrictions set out in this notice attracts a civil penalty under section 6B of that Act and section 9 of the Finance Act 1994.

Additionally paragraph 6.1 of this notice which explains what action must be taken at the end of the controlled period, has the force of law under section 118B(1)(a) of the Customs and Excise Management Act 1979. This paragraph is indicated by being placed in a box.

If you need general advice contact excise and gambling duties enquiries.

Other notices on this or related subjects

Notice 476 Tobacco Products Duty
Notice 477: tobacco products duty — duty not to facilitate smuggling

1. Introduction

1.1 What this notice is about

This notice explains the restrictions on the quantity of tobacco products that can be removed to home-use in the period before an anticipated duty rate rise. It explains how we interpret the law.

1.2 Who should read this notice

You should read this notice if you:

• manufacture or import cigarettes or hand-rolling tobacco for home-use
• own and hold in duty suspense cigarettes or hand-rolling tobacco intended for home-use
• are an excise warehouse keeper storing cigarettes hand-rolling tobacco on behalf of others in duty suspense
• are a registered consignee receiving cigarettes or hand-rolling tobacco for home-use — registered consignees will only apply to Northern Ireland — this approval type will no longer apply to businesses based in Great Britain (England, Scotland and Wales)

1.3 The law that this notice covers

This notice covers the:

• Customs and Excise Management Act 1979, section 118B(1)(A)
• Tobacco Products Duty Act 1979, sections 6A and 6B
• Tobacco Products (Descriptions of Products) Order 2003 (SI 2003/1471)
• Tobacco Products Regulations 2001 (SI 2001/1712)
• Excise Warehousing (etc) Regulations (SI 1988/809)

1.4 Where you can find further information

Other notices on this or related subjects are:

Excise Notice 197: receipt into and removal from an excise warehouse of excise goods
Excise Notice 203a: Registered Consignees
Excise Notice 476: Tobacco Products Duty
Excise Notice 477: Tobacco Products Duty: duty not to facilitate smuggling

2. Reasons for restrictions and their scope

2.1 Why we impose restrictions

We’re imposing restrictions to limit a tax-avoidance practice known as forestalling. This is a practice whereby excessive quantities of goods are removed for home-use on payment of duty because an increase in the rate of duty is expected.

The Tobacco Products Duty Act 1979, section 6(A) (2) (b) allows the Commissioners to restrict the removal for home-use of goods in quantities exceeding those which appear to the Commissioners to be reasonable.

2.2 The products that are affected

Restrictions apply to cigarettes and hand-rolling tobacco. Restrictions do not currently apply to cigars, other smoking tobacco, chewing tobacco or tobacco for heating.

2.3 When restrictions apply

Restrictions can be applied for a period of up to 3 months prior to an anticipated rate rise, this period is known as the controlled period.

For autumn 2024, the controlled period will be from 1 September 2024 until 11:59am on the day of the rate rise. Any removals after 11:59am on that day, will be deemed to have taken place at the time at which any rate rise takes effect.

For the purposes of this notice and to allow you to apply for an allocation, it is assumed that a rate rise will occur on 30 October 2024.

Any restrictions for future years will be announced in future anti-forestalling notices. If we decide not to impose restrictions in any year, we’ll publish an information sheet to say that.

2.4 Removals that are affected

Restrictions apply to all cigarettes and hand-rolling tobacco for home-use which are:

• removed from registered tobacco premises
• removed from an excise warehouse
• cleared on payment of excise duty (and any Customs Duty) at the place of entry into the UK
• imported using the registered consignee scheme which will apply only to Northern Ireland

3. How to obtain an allocation

If you’re an excise warehouse keeper, registered consignee or a person clearing cigarettes, hand-rolling tobacco, or both at importation, you must also read section 5.

3.1 Why you must obtain an allocation

Your allocation specifies the quantity of cigarettes and hand-rolling tobacco you may remove to home-use during the controlled period. Unless you’ve obtained an allocation, you will not be permitted to remove any cigarettes or hand-rolling tobacco to home-use during the controlled period.

3.2 How you obtain an allocation

There are 2 stages in obtaining an allocation:

• you must submit an opening statement showing the quantity of cigarettes (sticks) and hand-rolling tobacco (kg) you’ve calculated that you may remove to home-use during the controlled period (read paragraphs 3.3, 3.4 and 3.5)
• if we agree with your calculation, we’ll write to you confirming your allocation, the confirmation will set out the total quantity of cigarettes and hand-rolling tobacco that you’ll be permitted to remove during the controlled period, without further authority from our Officer

During the controlled period, you can remove cigarettes and hand-rolling tobacco duty paid up to, but not in excess of:

• your total allocation
• the percentage specified at paragraph 3.3 in each calendar month during the controlled period

3.3 How to calculate your allocation

The quantity you may remove during the controlled period will be based on your average daily home-use removals in the base period, the 12 months ending on 30 June 2024.

Cigarettes

The formula to be applied for cigarettes has 3 steps.

Step 1

Calculate your average daily removals and multiply this figure by the number of days in the controlled period as follows:

Removals over the 12-month period to 30 June 2024 ÷ 366 × 60 days (the number of days from 1 September 2024 to the day of the rate rise)

Step 2

Allocation = stage 1 × 90%

Step 3

A further restriction then needs to be applied to ensure that removals take place in a balanced manner during the controlled period. How you do this will be at your own discretion, but you cannot remove more than 60% of your calculated allocation in any calendar month during the controlled period.

The following table provides examples of how you may split your allocation over each month of the controlled period. This of course can vary, but it’s important that you remove no more than 60% in any calendar month of the controlled period.

September	October
60%	40%
50%	50%

Hand-rolling tobacco

The formula to be applied for hand-rolling tobacco also has 3 steps.

Step 1

Calculate your average daily removals (kgs) and multiply this figure by the number of days in the controlled period as follows:

Removals over the 12-month period to 30 June 2024 ÷ 366 × 60 days (the number of days from 1 September 2024 to the day of the rate rise)

Step 2

Allocation = stage 1 × 98%

Step 3

No more than 60% of your calculated allocation can be removed in any calendar month during the controlled period.

The table in this section provides examples of how you may split your allocation over each month of the controlled period.

3.4 The format that you must use for the opening statement

If you’re a manufacturer or an importer using an excise warehouse, you must submit an opening statement in the format given at section 7.

If you’re a new importer who started removing cigarettes, or hand-rolling tobacco, or both to home-use after 1 July 2024, you should ignore the rest of this paragraph and read paragraph 3.5 instead.

Anyone else who removed cigarettes or hand-rolling tobacco, or both to home-use before 1 July 2024 and who is applying for an allocation must submit an opening statement in the format given at section 8.

Your opening statement must show:

• the quantity of cigarettes and amount of hand-rolling tobacco you removed for home-use between 1 July 2023 and 30 June 2024 inclusive
• the overall allocation, that you’ve calculated using the formula at paragraph 3.3

3.5 How to calculate your allocation if you’ve only recently started importing cigarettes or hand-rolling tobacco

Special consideration will be given to those who started importing cigarettes or hand-rolling tobacco, or both and removing them to home-use less than 12 months before the start of the controlled period. If you’re in such a position, and require an allocation, you should email the HMRC Tobacco Policy Team at: Tobacco.policy@hmrc.gov.uk.

Your request should contain details of:

• when you began or intend to start importing cigarettes or hand-rolling tobacco, or both
• the quantity of cigarettes and hand-rolling tobacco — which you’ve removed to home-use during the past 12 months
• the quantity of cigarettes and hand-rolling tobacco — you wish to remove during the controlled period
• the brand names, pack sizes and recommended retail prices of the cigarettes and hand-rolling tobacco — you’re importing or intend to import, or both

3.6 The date HMRC must receive your opening statement

All opening statements must be received by HMRC no later than Monday 9 September 2024.

3.7 If you find an error

If you find an error in the calculation of your allocation, you must tell the Tobacco Policy Team immediately (paragraph 3.5), supplying details of the error.

If you need to submit a revised opening statement for any reason, you should send it to your relevant contact point (paragraph 3.5).

3.8 You’ve submitted a revised opening statement

If you’ve submitted a revised opening statement for any reason, HMRC will write to you confirming your revised allocation.

3.9 If HMRC does not agree with the calculation on your opening statement

If we do not agree with your calculation for any reason, we’ll contact you to explain why and ask you to complete a revised opening statement.

3.10 Reducing your allocation

If we find that your allocation in your opening statement is unreasonably high, for example as a result of changes in market share during the base period, we’ll require a reduction in the quantity of cigarettes and hand-rolling tobacco that you may remove to home-use during the controlled period.

3.11 If the duty rate change is not on the assumed date

If, before the end of the controlled period, it becomes clear that the duty rate change will be later than the assumed date in paragraph 2.3 we may publish an extension notice. This allows us to extend the controlled period for up to one month and make any changes that we believe are appropriate. Read subsections (6) and (7) of section 6A of the Tobacco Products Duty Act 1979.

Following publication of an extension notice you’ll need to amend your allocation and submit a revised opening statement.

If HMRC establishes before the end of the controlled period that the duty rate change will be earlier than the published assumed date, we may make changes to the controlled period that we believe are appropriate. Read section 6A(8)(a) of the Tobacco Products Duty Act 1979.

In these circumstances you must submit your revised opening statement to the Tobacco Policy Team at the email address in paragraph 3.5.

3.12 You’re a manufacturer, importer or registered consignee (Northern Ireland only) and you need to apply for an additional allocation

If you consider that you have sufficient grounds to apply for an additional allocation you should write to the Tobacco Policy Team at the address in paragraph 3.5.

You should explain the circumstances that have caused your request and provide supporting documentary evidence as appropriate.

We will only allow extra allocations in exceptional circumstances. These circumstances could be due to:

• destruction of duty paid goods due to withdrawal of a brand
• duty paid goods destroyed due to accidental fire or flooding

This list is not exhaustive and each case will need to be considered on a case by case basis.

3.13 If I want to remove to home-use more than my allocation of cigarettes

You cannot, under any circumstances, remove to home-use more than your permitted allocation. This also includes removing no more than 60% of your total allocation in any calendar month of the controlled period.

3.14 If you exceed your allocation

If you exceed your total allocation or the monthly restrictions of no more than 60% you may be liable to a financial penalty. Read subsections (1) and (2) of section 6B of the Tobacco Products Duty Act 1979.

The penalty could be either:

• 150% of the lost duty (if any) where you’ve provided us with an admission notice
• 200% of the lost duty (if any) in any other case

4. Admission notices

4.1 What an admission notice is

An admission notice is used to admit to HMRC that you’ve failed to comply with the requirements set out within this anti-forestalling notice (85c) and admit that you’re liable to a penalty.

For example, you may have exceeded your agreed overall allocation in the controlled period or removed more than 60% of your allocation in any calendar month of the controlled period.

4.2 The date that you must submit an admission notice

All admission notices must be submitted before the end of the controlled period.

4.3 Where you must send your admission notice

You should follow the contact instructions at paragraph 3.5.

4.4 The circumstances in which you cannot submit an admission notice

You cannot submit an admission notice in the following circumstances:

• you’ve already received a reduced (150%) penalty within the previous 3 year period
• you’ve reason to believe that HMRC has discovered or are about to discover that you’ve failed to comply with this anti-forestalling notice
• you send the admission notice after the end of the controlled period

4.5 The format you must use for the admission notice

All admission notices must be in the following format:

Admission notice

I (responsible officer)………………………………………(insert name)

of (company)……………………………………………..

declare that the volume of cigarettes [and/or] hand-rolling tobacco [delete as appropriate] removed for home-use between 1 September 2024 and 11.59am on the day of the rate rise*…………………………inclusive has exceeded the permitted overall cigarette allocation of ………….. (total quantity of cigarettes regardless of brands or sizes) by………………(The quantity of cigarettes removed for home-use in excess of the permitted allocation) [and/or] exceeded the permitted hand-rolling tobacco allocation of ……………(total kgs of hand-rolling tobacco regardless of brand or pack size) by ……………… (The quantity of hand-rolling tobacco in kgs removed for home-use in excess of the permitted allocation)

[and/or]

exceeded the monthly cigarette restrictions** in……………………………(The month or months that removals exceeded the 60% of the total overall cigarette allocation) by…………… (the quantity of cigarettes removed for home use in excess of the permitted monthly restrictions) [and/or] exceeded the monthly hand-rolling tobacco restrictions*** in ……………….(the month or months that removals exceeded 60% of the total overall hand-rolling tobacco allocation) by……………….(the quantity of hand-rolling tobacco in kgs removed for home use in excess of the permitted monthly restrictions)

I can confirm that the permitted allocation was exceeded due to………………(insert reason why the allocation was exceeded).

I therefore, admit that I failed to comply with the anti-forestalling notice and am liable to a penalty. In accordance with section 167 of the Customs and Excise Management Act 1979 I declare that this statement is true.

Signature: ………………………….

Status: ……………………….

Date:……………

This admission notice must be submitted on company headed paper, signed by a responsible officer of the company. (An authorised agent may submit the admission notice on your behalf).

*Removals for home-use after 11:59am will be deemed to have taken place after the end of the controlled period and will be liable to the increased duty rates.

**Amount to be calculated using step 1 and 2 of the cigarette formula in paragraph 3.3.

***Amount calculated using step 1 and 2 of the hand-rolling tobacco formula in paragraph 3.3.

5. Additional information for excise warehouse keepers, importers and registered consignees (Northern Ireland only)

This section does not apply to manufacturers.

5.1 Additional requirements for importers storing cigarettes or hand-rolling tobacco, or both in an excise warehouse

If you’re an importer and you store cigarettes or hand-rolling tobacco, or both in excise warehouses and intend to make removals for home-use during the controlled period, you must follow the guidance in section 3 and apply for an allocation.

When applying for your allocation, you must send with your opening statement a schedule detailing the addresses of the excise warehouses from which you intend removing cigarettes or hand-rolling tobacco during the controlled period.

The total quantity of cigarettes or hand-rolling tobacco you intend to remove cannot exceed your allocation calculated in accordance with the guidance at section 3 and shown on your opening statement.

You will not be permitted to remove cigarettes or hand-rolling tobacco from any warehouse which is not listed on the schedule to your opening statement.

You must also provide a copy of your opening statement, together with our confirmation of your allocation, to each excise warehouse keeper from whose premises you intend to remove cigarettes or hand-rolling tobacco during the controlled period.

If you do not provide the opening statement and our confirmation to the warehouse keeper, you will not be allowed to remove your goods.

5.2 If you’re an excise warehouse keeper storing cigarettes or hand-rolling tobacco, or both belonging to other people in your excise warehouse

If you’re an excise warehouse keeper who stores cigarettes or hand-rolling tobacco, or both for third parties, you must ensure that any home-use removals of cigarettes or hand-rolling tobacco are not in excess of the owner’s total and monthly allocation.

You must also ensure that, for all removals to home-use of cigarettes or hand-rolling tobacco, or both from your warehouse during the controlled period, you retain a copy of:

• the relevant opening statement
• our letter confirming the allocation

You should not allow removals if you do not have these documents.

The controlling officer for your warehouse will check that these requirements have been met.

5.3 Imports to the UK

If you intend to import cigarettes or hand-rolling tobacco, or both into the UK and account for the excise duty at the place of importation during the controlled period, the restrictions still apply.

You must apply for an allocation as described in section 3.

When applying for your allocation, you must also provide details of the ports or airports at which your cigarettes or hand-rolling tobacco will be cleared.

You should send your application to the address in paragraph 3.5.

If you attempt to clear goods at a port or airport without first agreeing an allocation with us, your consignment may be delayed.

You may also have to arrange for the goods to be warehoused in an excise warehouse until you’ve applied for an allocation.

5.4 Registered consignees (applies only to Northern Ireland)

Your approval letter will detail the conditions which apply to you. These will include information on what removals you can make in the run up to an anticipated duty rate rise.

6. Action that must be taken after the end of the controlled period

This section applies to all traders affected by the restrictions and has the force of law.

6.1 Action that you have to take at the end of the controlled period

The following rule has the force of law

No later than 15 working days after the duty rate rise you must submit a concluding statement (section 9) declaring the quantities of cigarettes or hand-rolling tobacco removed to home-use during the controlled period. This statement should be sent to the same address as your opening statement, unless you’re advised otherwise.

7. Opening statement for manufacturers and importers using excise warehouses

7.1 Statement format for a manufacturer or an importer using an excise warehouse

The opening statement for both registered tobacco premises and excise warehouses must be in the following format:

(referred to in section 3)

Opening statement: registered tobacco premises and excise warehouses

I (responsible officer)………………………………………………(insert name)………………

of (company)…………………………………………………………………………………

declare that removals for home-use of cigarettes between 1 July 2023 and 30 June 2024 inclusive were as follows:…………………………. (total quantity of cigarettes regardless of brands or sizes) [and/or] removals of home-use hand-rolling tobacco were as follows:………………..(total quantity of hand-rolling tobacco in kgs regardless of brands or pack sizes). And that my average daily cigarette removals were ………….. (Removals of cigarettes over the 12 month period to 30 June 2024 divided by 366) [and/or] my average daily hand-rolling tobacco removals were……………….(Removals of hand-rolling tobacco over the 12 month period to 30 June 2024 divided by 366).

I understand that the total amounts allowed for removal for home-use between 1 September 2024 and 11.59am* on the day of the rate rise ……… cannot exceed …………………………………. (total quantity of cigarettes regardless of brands or sizes) cigarettes [and/or] …………………………… (total quantity of hand-rolling tobacco in kgs regardless of brands or pack size) of hand-rolling tobacco. I further understand that no more than 60% of the total amount may be removed in any one calendar month during the controlled period.** In accordance with section 167 of the Customs and Excise Management Act 1979 I declare that this statement is true. Signature………………………………………………………………. Status………………………………… Date……………………

This statement must be submitted on company headed paper, signed by a responsible officer of the company. (An authorised agent may submit the statement on your behalf).

*Removals for home-use after 11:59am will be deemed to have taken place at the time at which any increase in the duty rate takes effect. Read regulations 9 and 27 of the Tobacco Products Regulations 2001.

**Amount to be calculated using step 2 of the formula in paragraph 3.3.

8. Opening statement for imports from third countries where duty is paid at the place of importation

8.1 Statement format for an importer of cigarettes and hand-rolling tobacco, or both from third countries paying the duty at importation

The opening statement for imports from third countries, duty paid at the place of importation, must take the following format:

(referred to in paragraph 5.3)

Opening statement: Third country imports

I responsible officer ………………………………………(Insert name)

of (company)…………………………………………………………………………………

declare that importations for home-use of cigarettes between 1 July 2023 and 30 June 2024 inclusive were as follows: …………………………. (total quantity of cigarettes regardless of brands or sizes) [and/or] removals of home-use hand-rolling tobacco were as follows:………………..(total quantity of hand-rolling tobacco in kgs regardless of brands or pack sizes). And that my average daily importations of cigarettes for home-use were as follows…… (Removals over the 12 month period to 30 June 2024 divided by 366) [and/or] my average daily importations of hand-rolling tobacco were……………….(Removals of hand-rolling tobacco over the 12 month period to 30 June 2024 divided by 366). I understand that the total amounts allowed for removal for home-use between 1 September 2024 and 11.59am* on the day of the rate rise ……… cannot exceed ……………………….. (total quantity of cigarettes regardless of brands or sizes) cigarettes [and/or] …………………………… (total quantity of hand-rolling tobacco in kgs regardless of brands or pack size) of hand-rolling tobacco.

I further understand that no more than 60% of the total amount may be removed in any one calendar month during the controlled period.**

In accordance with section 167 of the Customs and Excise Management Act 1979 I declare that this statement is true.

Signature……………………………………………………………….

Status……………………………………..

Date…………………

This statement must be submitted on company headed paper, signed by a responsible officer of the company. (An authorised agent may submit the statement on your behalf.)

*Removals for home-use after 11:59am will be deemed to have taken place at the time at which any increase in the duty rate takes effect. Read regulations 9 and 27 of the Tobacco Products Regulations 2001.

**Amount to be calculated using step 3 of the cigarette and hand-rolling tobacco formula in paragraph 3.3.

9. Concluding statement

All concluding statements must take the following format:

(referred to in section 6)

Concluding statement

I (responsible officer) ……………………………………………(insert name)

of (company)……………………………………………………………….

declare that removals for home-use of cigarettes between 1 September 2024 and 11.59am on the day of the rate rise ………………………………… inclusive were as follows: ……………………….. (total quantity of cigarettes regardless of brands or sizes) [and/or] removals of home-use hand-rolling tobacco were as follows:………………..(total quantity of hand-rolling tobacco in kgs regardless of brands or pack sizes).

The volume of cigarettes removed for home-use in each calendar month of the controlled period (1 September to the day of the rate rise) were as follows:

September ……….

October ………

The volume of hand-rolling tobacco removed for home-use in each calendar month of the controlled period (1 September to the day of the rate rise) were as follows:

September ……….

October ………

In accordance with section 167 of the Customs and Excise Management Act 1979 I declare that this statement is true.

Signature…………………………………………………………………

Status…………………………………..

Date………………………..

This statement must be submitted on company headed paper, signed by a responsible officer of the company. (An authorised agent may submit the statement on your behalf.)

10. Review and appeals

10.1 If you disagree with a tobacco duty penalty issued by HMRC for failing to comply with an anti-forestalling notice

If you do not agree with a tobacco duty penalty you can ask for a review.

You have 3 options. Within 30 days you can:

• send new information or arguments to the officer you’ve been dealing with
• have your case reviewed by a different officer
• have your case heard by an independent tribunal

You can also have a review and then appeal to tribunal if you disagree with the outcome. If you want to appeal you must write directly to the tribunal.

10.2 The time limit to ask for a review

If you want us to review a decision, you must write to the person who issued the decision letter, within 30 days of the date of that letter.

10.3 What you should include in your request for a review

Your request should set out clearly the full details of your case, the reasons why you disagree with us and provide any supporting documentation. You should also state what result you expect from our review.

10.4 If you do not want a review

You can appeal to the independent tribunal. You need to send your appeal to the tribunal within 30 days of the date on the decision letter.

10.5 More information

Get more information for reviews and appeals:

• from the HMRC1: HM Revenue and Customs decisions — what to do if you disagree factsheet — copies available from the orderline
• about what to do if you disagree with an HMRC decision
• on the Tribunals Service website
• by Telephone: 0845 2238080

11. Glossary

Term	Description
Allocation	The quantity of cigarettes or hand-rolling tobacco, or both which you can remove to home-use during a period when restrictions apply.
Cigarette	Any cigarette more than 8cm long (excluding filter or mouthpiece) is treated as though each 8cm or part thereof is a separate cigarette. Cigarettes, as defined, include products consisting in whole or in part of substances other than tobacco including herbal smoking products. For full definitions, read ‘The Tobacco Products (Descriptions of Products) Order 2003 SI 2003 No. 1471’ as amended by SI 2010/2852, SI 2013/2721 and SI 2019/953.
Controlled period	A period of time prior to a planned rate change when total volume and monthly removal restrictions apply.
Excise warehouse	A warehouse authorised by the Commissioners under the Customs & Excise Management Act 1979 section 92(c) for the deposit without payment of duty of goods liable to excise duty.
Hand-rolling tobacco	Tobacco intended to be made into cigarettes by hand or with aid of a hand-operated mechanical device. Hand-rolling tobacco, as defined, includes products consisting in whole or in part of substances other than tobacco including herbal smoking products. For full definitions, read ‘The Tobacco Products (Descriptions of Products) Order 2003 SI 2003 No.1471’, as amended by SI 2010/2852, SI 2013/2721 and SI 2019/953.
Home-use removal	Removal across a duty line (or ‘electronic removal’) for duty paid consumption in the UK.
Importer	Any person who brings cigarettes or hand-rolling tobacco, or both into the UK, either from EU member states or from a third country, for commercial purposes.
Manufacturer	Any person who manufactures tobacco products, including herbal smoking products in premises registered as a tobacco factory (regulation 3 of The Tobacco Products Regulations 2001).
Registered consignee	Registered consignees are revenue traders who are approved by and registered with HMRC to receive and account for the duty on duty-suspended excise goods from EU member states. This approval type will only apply to Northern Ireland and will no longer apply to businesses based in Great Britain. Registered consignees may not hold or dispatch goods in duty suspension. For further information read Notice 203a.
Registered store	Premises registered under regulation 5 of the Tobacco Products Regulations 2001, for the safe storage of tobacco products, including herbal smoking products without payment of duty.
Registered Tobacco Premises (RTPs)	Any premises registered under regulations 4 or 5 of the Tobacco Products Regulations 2001, that is, premises registered either for the manufacture of tobacco products, including herbal smoking products or for the safe storage of tobacco products without payment of duty.
Removal	The physical or electronic removal of goods from duty suspension.

Your rights and obligations

Read the HMRC Charter to find out what you can expect from HMRC and what we expect from you.

Help us improve this notice

If you have any feedback about this notice please email the Tobacco Policy Team: tobacco.policy@hmrc.gov.uk.

You’ll need to include the full title of this notice. Do not include any personal or financial information like your VAT number.

If you need general help with this notice or have another question contact tobacco.policy@hmrc.gov.uk.

Or alternatively write to:

HMRC
Tobacco Team
14 Westfield Avenue
Stratford
London
E20 1HZ

Putting things right

If you’re unhappy with HMRC’s service, contact the person or office you’ve been dealing with and they’ll try to put things right.

If you’re still unhappy, find out how to complain to HMRC.

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