Question to the Department for International Trade:

To ask the Secretary of State for International Trade, what assessment the Government has made of the effect on (a) the average prices, (b) consumption and (c) tax revenues deriving from the sale of duty-paid tobacco products in the UK as a result of the imposition of the UK Global Tariff on imports of tobacco leaf from 1 January 2021.

Her Majesty’s Revenue and Customs (HMRC) remains committed to promoting compliance and tackling avoidance and evasion. Guidance on how to not facilitate smuggling of tobacco products is available at: https://www.gov.uk/government/publications/vat-notice-477-tobacco-products-duty-control-of-supply-chains/excise-notice-477-tobacco-products-duty-control-of-supply-chains-1.

In addition, on 12 July 2020, we announced more than £705m in additional funding to make sure our border systems are robust and operational.

We will publish more analysis in the Tax Information and Impact Note (TIIN) alongside the legislation, as is standard practice.