Excise Notice 85c: anti-forestalling restrictions — tobacco products

The date of the assumed rate rise has been amended from 19 November 2025 to 26 November 2025. The number of days from 1 September 2025 to the day of the rate rise has been amended from 80 days to 87 days. The date HMRC must receive your opening statement has also been amended from 8 September 2025 to 15 September 2025.

This page has been updated with the annual anti-forestalling restrictions, ready for the assumed rate rise on 30 October 2024. The controlled period will be from 1 September 2024 until 11:59am on the day of the date rise.

Contact details for the Tobacco team have been added to the 'Help us improve this notice' section.

Paragraphs 2.3, 3.3, 3.4, 3.6, 4.5, 7.1, 8.1 and section 9 have been updated with the annual anti-forestalling restrictions, ready for the assumed rate rise on 22 November 2023. The controlled period will be from 1 September 2023 until 11:59am on the day of the date rise.

The date of the assumed rate rise has been amended from 22 March 2023 to 15 March 2023. The number of days from 1 January 2023 to the day of the rate rise has been amended from 81 days to 74 days. The email address for the Tobacco Policy Team has been updated to Tobacco.policy@hmrc.gov.uk.

This Notice has been updated with the annual anti-forestalling restrictions, ready for the Tobacco Duty rise in March 2023.

The notice has been updated with the annual anti-forestalling restrictions, ready for the Tobacco Duty rate rise in November 2022.

It is assumed that a rate rise will occur on 27 October 2021. Guidance on how to calculate your allocation has been updated.

The notice has been updated with the annual anti-forestalling restrictions, ready for the Tobacco Duty rate rise in November 2021.

This notice has been updated because the Brexit transition period is over.

The guide has been updated to align the anti-forestalling formula for calculating allocations with the dates of the duty rate change.

The percentages for how to calculate your allocation at section 3.3 have been updated.

The notice has been updated as HMRC are applying restrictions to cigarettes and hand-rolling tobacco. In previous years we have applied restrictions to cigarettes only.

The percentages for how to calculate your allocation at section 3.3 have been updated.

The notice has been updated at paragraph 2.2 to reflect the legislation changes for heated tobacco.

The notice has been changed to reflect the arrangements for the 2019 anti-forestalling period.

The notice has been changed to show correct Budget date and details of revised allocation calculations in paragraph 3.3.

This notice has been updated to show the correct number of days for average removals in paragraphs 3.13 and 5.5.

This notice has been changed to provide an assumed budget date in relation to the 2018 anti-forestalling restrictions and confirms changes to the formula on calculating your allocation.

Update to legislation and date changes throughout the notice.

New date added for the 2016 budget added to Paragraph 2.3.

This notice cancels and replaces Notice 85c December 2009. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

First published.