Finance Act 1947

Section 3.

FIRST SCHEDULE TOBACCO (RATES OF DUTY AND DRAWBACK).

PART I Customs Duties.

Description of Tobacco.	Rates of duty per pound.
	Full rates.			Preferential rates.
	£	s.	d.	£	s.	d.
Tobacco unmanufactured—
containing 10 lbs. or more of moisture in every 100 lbs. weight thereof—
unstripped	2	14	10	2	13	3 ½
stripped	2	14	10 ½	2	13	3 7/8
containing less than 10 lbs. of moisture in every 100 lbs. weight thereof—
unstripped	2	15	10	2	14	1 ½
stripped	2	15	10 ½	2	14	1 ½
Tobacco manufactured, viz. :—
Cigars	3	4	5	3	1	5 5/8
Cigarettes	3	0	4	2	17	11 ½
Cavendish or Negrohead	2	19	4	2	17	1
Cavendish or Negrohead manufactured in bond	2	17	4	2	15	4 ½
Other manufactured tobacco	2	17	7	2	15	7 ½
Snuff—
containing more than 13 lbs. of moisture in every 100 lbs. weight thereof	2	16	10	2	14	11 7/8
containing not more than 13 lbs. of moisture in every 100 lbs. weight thereof	2	19	4	2	17	1
and so in proportion for any less quantity.

PART II Excise Duties.

Description of Tobacco.	Rates of duty per pound.
	£	s.	d.
Tobacco unmanufactured—
containing 10 lbs. or more of moisture in every 100 lbs. weight thereof	2	13	1 ½
containing less than 10 lbs. of moisture in every 100 lbs. weight thereof	2	13	11 ½
Tobacco manufactured, viz. :—
Cavendish or Negrohead manufactured in bond	2	15	4 ½
and so in proportion for any less quantity

PART III Drawback.

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.
	£	s.	d.	£	s.	d.
Cigars
2	18	10	2	17	3 ½
Cigarettes	2	15	10	2	14	3 ½
Cut, roll, cake or other manufactured tobacco	2	15	7	2	14	0 ½
Snuff (not being offal snuff)	2	15	4	2	13	9 ½
Stalks, shorts or other refuse of tobacco, including offal snuff ...	2	15	1	2	13	6 ½