Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what amount of heated tobacco product covered by the Tobacco for Heating excise category introduced on 1 July 2019 may be brought into the UK by passengers (a) from the EU and (b) from outside the EU as at (i) 11 July 2019 and (ii) after the UK leaves the EU.

Passengers travelling from the EU may bring an unlimited amount of tobacco for heating into the UK without paying duty, provided it is for their own personal use.

Most passengers travelling from outside the EU may bring tobacco for heating products into the UK up to the value of £390. Passengers travelling by private plane or boat are only entitled to an allowance of £270.

The Government’s future approach is subject to the outcome of negotiations with the EU. However, the Government’s aim is to keep processes as close as possible to their current operation.