Question to the Department for International Trade:

To ask Her Majesty's Government what assessment they have made, if any, of the impact of the imposition of the UK Global Tariff on imports of tobacco products from the EU from 1 January 2021, in the event that a free trade agreement includes Rules of Origin requirements which require more than 10 per cent originating leaf.

The UK Government intends to achieve a Free Trade Agreement with the EU by the end of December 2020.

The UK Global Tariff (UKGT) is tailored to the UK economy and balances the interests of UK consumers and producers. In designing the UKGT, we assessed all available evidence submitted during the public consultation in depth and considered a range of factors, such as the five principles set out in the Taxation (Cross-border Trade) Act 2018.

More analysis will be published in the Tax Information and Impact Note (TIIN) alongside the legislation, as is standard practice.