Finance Act 1964

4 Tobacco

(1) There shall be charged—

(a) on tobacco imported into the United Kingdom duties of customs at the rates shown in Table 1 in Schedule 5 to this Act, and

(b) on tobacco grown in the United Kingdom duties of excise at the rates shown in Table 2 in that Schedule.

(2) Drawback under section 183 of the Act of 1952 shall, where it is shown to the satisfaction of the Commissioners that a duty of customs or excise charged under this section has been paid, be allowed at the appropriate rate shown in Table 3 in Schedule 5 to this Act.

(3) The rates of customs duties shown in the third and fourth columns of Table 1 in Schedule 5 to this Act apply respectively to tobacco qualifying for Commonwealth preference, and to tobacco of Convention area origin within the meaning of the European Free Trade Association Act 1960, and the rates of customs duties shown in the second column of that Table apply to tobacco which is not chargeable at the rates shown in the said third and fourth columns; and the appropriate rates of drawback are shown accordingly in Table 3 in Schedule 5 to this Act.

(4) In subsections (2) and (3) of section 8 of the Finance Act 1919 (modifications of preferential rate) the expression " preferential rate" shall mean the Commonwealth rates of customs duty shown in Table 1 in Schedule 5 to this Act.

(5) The duties charged, and the drawbacks allowed, by this section are instead of the duties charged, and the drawbacks allowed, at the rates set out in Schedule 4 to the Finance Act 1962.

(6) This section shall have effect as from 15th April 1964.