Excise Notice 85c: anti-forestalling restrictions — tobacco products
This notice explains the restrictions on the tobacco products that can be removed for home-use.
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Details
If you need general advice about the information in this notice contact excise and gambling duties enquiries.
Updates to this page
Published 1 December 2009Last updated 1 August 2024 + show all updates
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This page has been updated with the annual anti-forestalling restrictions, ready for the assumed rate rise on 30 October 2024. The controlled period will be from 1 September 2024 until 11:59am on the day of the date rise.
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Contact details for the Tobacco team have been added to the 'Help us improve this notice' section.
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Paragraphs 2.3, 3.3, 3.4, 3.6, 4.5, 7.1, 8.1 and section 9 have been updated with the annual anti-forestalling restrictions, ready for the assumed rate rise on 22 November 2023. The controlled period will be from 1 September 2023 until 11:59am on the day of the date rise.
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The date of the assumed rate rise has been amended from 22 March 2023 to 15 March 2023. The number of days from 1 January 2023 to the day of the rate rise has been amended from 81 days to 74 days. The email address for the Tobacco Policy Team has been updated to [email protected].
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This Notice has been updated with the annual anti-forestalling restrictions, ready for the Tobacco Duty rise in March 2023.
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The notice has been updated with the annual anti-forestalling restrictions, ready for the Tobacco Duty rate rise in November 2022.
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It is assumed that a rate rise will occur on 27 October 2021. Guidance on how to calculate your allocation has been updated.
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The notice has been updated with the annual anti-forestalling restrictions, ready for the Tobacco Duty rate rise in November 2021.
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This notice has been updated because the Brexit transition period is over.
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The guide has been updated to align the anti-forestalling formula for calculating allocations with the dates of the duty rate change.
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The percentages for how to calculate your allocation at section 3.3 have been updated.
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The notice has been updated as HMRC are applying restrictions to cigarettes and hand-rolling tobacco. In previous years we have applied restrictions to cigarettes only.
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The percentages for how to calculate your allocation at section 3.3 have been updated.
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The notice has been updated at paragraph 2.2 to reflect the legislation changes for heated tobacco.
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The notice has been changed to reflect the arrangements for the 2019 anti-forestalling period.
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The notice has been changed to show correct Budget date and details of revised allocation calculations in paragraph 3.3.
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This notice has been updated to show the correct number of days for average removals in paragraphs 3.13 and 5.5.
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This notice has been changed to provide an assumed budget date in relation to the 2018 anti-forestalling restrictions and confirms changes to the formula on calculating your allocation.
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Update to legislation and date changes throughout the notice.
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New date added for the 2016 budget added to Paragraph 2.3.
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This notice cancels and replaces Notice 85c December 2009. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
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First published.