Tobacco Products Duty Act 1979

1. Introductory Text

2. 1. Tobacco products.

3. 2. Charge and remission or repayment of tobacco products duty.

4. 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5. 4. Calculation of duty in case of cigarettes more than 8 cm. long.

6. 5. Retail price of cigarettes.

7. 6. Alteration of rates of duty.

8. 6A. Anti-forestalling notices in connection with anticipated alteration of rate of duty

9. 6B. Anti-forestalling notices: sanctions

10. 7. Regulations for management of duty.

11. 7A. Duty not to facilitate smuggling

12. 7B. Penalty for facilitating smuggling: initial notice

13. 7C. Penalty for facilitating evasion: penalty notice

14. 7D. Sections 7A to 7C: supplemental

15. 8. Charge in cases of default.

16. 8A. Fiscal marks: introductory.

17. 8B. Power to alter range of products to which fiscal marking applies.

18. 8C. Fiscal mark regulations.

19. 8D. Fiscal marks: public notices.

20. 8E. Failure to comply with fiscal mark regulations and public notices.

21. 8F. Sale of marked tobacco when not permitted: penalties.

22. 8G. Offences: possession and sale etc. of unmarked tobacco.

23. 8H. Offences: use of premises for sale of unmarked tobacco.

24. 8J. Interfering with fiscal marks: penalties.

25. 8JA. Tracing and security: regulations

26. 8JB. Tracing and security: sanctions

27. 8JC. Tracing and security: disclosure of information

28. 8K. Raw tobacco: definitions

29. 8L. Raw tobacco: requirement for approval

30. 8M. Regulations about approval etc.

31. 8N. Exemptions from requirement for approval

32. 8O. Raw tobacco: penalties

33. 8P. Penalties under section 8O: special reduction

34. 8Q. Penalties under section 8O: assessment of penalty

35. 8R. Penalties under section 8O: reasonable excuse

36. 8S. Penalties under section 8O: double jeopardy

37. 8T. Forfeiture of raw tobacco

38. 8U. Raw tobacco: application of Customs and Excise Management Act 1979

39. 8V. Tobacco products manufacturing machinery: licensing scheme

40. 9. Regulations.

41. 10. Interpretation.

42. 11. Repeals, savings and transitional and consequential provisions.

43. 12. Citation and commencement.

44. SCHEDULES

    1. SCHEDULE 1

       Table of Rates of Tobacco Products Duty

    2. SCHEDULE 2

       REPEALS