To ask the Chancellor of the Exchequer what plans he has to implement Article 4 of Council Decision 2010/12/EU; and if he will make a statement.

The Government is currently assessing the implications of applying quantitative restrictions provided for by Article 4 of Council Directive 2010/12. Article 4 allows members states to apply quantitative restrictions on the personal importations of cigarettes from other member states with excise duty rates below the permitted minimum rates, following the increase to the EU minimum excise duty rate from 1 January 2014.