§ Mr. Allen McKay
asked the Chancellor of the Exchequer for what reason Her Majesty's Customs and Excise has imposed on cigarette manufacturers a limit on cigarette manufacture and distribution from 1 February to the date of the Budget.
§ Mr. Brooke
To protect the tobacco products duty revenue from forestalling, by excessive deliveries prior to and in anticipation of the Budget, the Commissioners of Customs and Excise have placed restrictions on the quantities of cigarettes and hand-rolling tobacco which may be delivered on payment of duty. No restrictions have been placed on manufacturing operations. Full details are set out in Customs and Excise news release No. 1143 of 2 October 1986, and notice 85C, copies of which I am placing in the Library. Essentially, the arrangements permit daily deliveries between 1 February and 19 March (two days after the Budget) to be about one and a half times the daily average in 1986.