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 of the imposition of the UK global tariff on imports of finished tobacco products from 1 January 2021 on forecast levels of smuggling of tobacco products into the UK, including counterfeit products.

Her Majesty’s Revenue and Customs (HMRC) remains committed to promoting compliance and tackling avoidance and evasion. Guidance on how manufacturers and importers of tobacco products can avoid the facilitation of smuggling is available on gov.uk: 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.

Additionally, to ensure compliance with new customs procedures and controls at the border after transition period ends, on 12 July 2020, the government announced an investment package of £705m.

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