Part I Customs and Excise and Value Added Tax

Chapter I General

Tobacco products duty

I113 Rates of duty.

1

For the Table in Schedule 1 to the M1Tobacco Products Duty Act 1979 there shall be substituted—

TABLE

1. Cigarettes

An amount equal to 20 per cent. of the retail price plus £48.75 per thousand cigarettes.

2. Cigars

£72.30 per kilogram.

3. Hand-rolling tobacco

£76.29 per kilogram.

4. Other smoking tobacco and chewing tobacco

£31.93 per kilogram.

2

This section shall be deemed to have come into force at 6 o’clock in the evening of 16th March 1993.