To ask Her Majesty's Government what assessment they have made of the impact of the imposition of the UK Global Tariff on the import of finished tobacco products from 1 January 2021 on forecast levels of smuggling of (1) tobacco products, and (2) counterfeit tobacco products, into the UK.
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 https://www.gov.uk/government/publications/vat-notice-477-tobacco-products-duty-control-of-supply-chains.
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.
Additionally, to ensure compliance with new customs procedures and controls at the border after transition period ends, the Government announced on 12 July 2020?an investment?package of?£705m for enhanced infrastructure, staffing and IT.
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.