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 tobacco products from the EU from 1 January 2021, where a Free Trade Agreement includes Rules of Origin requirements that require more than 10 per cent originating leaf.
The UK Global Tariff (UKGT) is tailored to the UK economy and balances the interests of UK consumers and producers. It is a lower tariff regime than the EU’s Common External Tariff. 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.