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Finance Act 1947

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This is the original version (as it was originally enacted).

FIRST SCHEDULETOBACCO (RATES OF DUTY AND DRAWBACK)

Part ICustoms Duties

Description of Tobacco.Rates of duty per pound.
Full rates.Preferential rates.
Tobacco unmanufactured—£s.d.£s.d.

containing 10 lbs. or more of moisture in every 100 lbs. weight thereof—

unstripped

214102133 ½
stripped21410 ½2133 7/8

containing less than 10 lbs. of moisture in every 100 lbs. weight thereof—

unstripped

215102141 ½
stripped21510 ½2141 ½

Tobacco manufactured, viz. :—

Cigars

345315 5/8
Cigarettes30421711 ½
Cavendish or Negrohead21942171
Cavendish or Negrohead manufactured in bond21742154 ½
Other manufactured tobacco21772157 ½

Snuff—

containing more than 13 lbs. of moisture in every 100 lbs. weight thereof

2161021411 7/8
containing not more than 13 lbs. of moisture in every 100 lbs. weight thereof21942171
and so in proportion for any less quantity.

Part IIExcise Duties

Description of Tobacco.Rates of duty per pound.
Tobacco unmanufactured—1s.d.
containing 10 lbs. or more of moisture in every 100 lbs. weight thereof2131 ½
containing less than 10 lbs. of moisture in every 100 lbs. weight thereof21311 ½

Tobacco manufactured, viz. :—

Cavendish or Negrohead manufactured in bond

and so in proportion for any less quantity

2154 ½

Part IIIDrawback

Description of Tobacco.Rates per pound.
In respect of tobacco on which full customs duty has been paid.In respect of tobacco on which customs duty at a preferential rate or excise duty has been paid.
Cigars£S.d.£s.d.
218102173 ½
Cigarettes215102143 ½
Cut, roll, cake or other manufactured tobacco21572140 ½
Snuff (not being offal snuff)21542139 ½
Stalks, shorts or other refuse of tobacco, including offal snuff ...21512136 ½

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