To ask the Secretary of State for International Trade, what information her Department holds on the 10 largest source countries for tobacco leaf imports into the UK in the last 12 months for which figures are available; what volumes were imported from those countries; and what tariff rates are set to apply to imports of tobacco leaf from those countries from 1 January 2021.
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.