Finance Act 1973

Section 1.

SCHEDULE 5 Tobacco (Rates of Customs and Excise Duties and Drawbacks)

TABLE 1

	Rates of duty per pound
Customs	Full	Commonwealth	Convention	Republic of Ireland	EEC
					1st April 1973	1st July 1973
	£	£	£	£	£	£
TOBACCO
1. Unmanufactured:
Containing 10 per cent, or more by weight of moisture	4.3050	4.2280	4.3050	4.2280	4.3550	4.2880
Other	4.3550	4.2700	4.3050	4.2700	4.3550	4.3362
2. Manufactured, viz.:
Cigars	4.7490	4.6015	4.6015	4.6015	4.7195	4.7195
Cigarettes	4.5800	4.4615	4.3615	4.3615	4.5363	4.5363
Cavendish or negrohead:
Manufactured in bond	4.4300	4.3325	4.4300	4.3325	4.4105	4.4105
Other	4.5300	4.4180	4.4180	4.4180	4.5076	4.5076
Other	4.4425	4.3450	4.3050	4.3050	4.4150	4.4150
3. Snuff and snuff work (including tobacco dust or powder and ground tobacco)	4.4680	4.3660	4.3550	4.3550	4.4454	4.4454

TABLE 2

Excise	Rates of duty per pound
	£
TOBACCO
1. Unmanufactured:
Containing 10 per cent, or more by weight of moisture	4.2200
Other	4.2610
2. Manufactured:
Cavendish or negrohead manufactured in bond	4.3325

TABLE 3

	Rates of drawback (per pound)
Description of tobacco	In respect of tobacco on which customs duty at the full or Convention rate has been paid	In respect of tobacco on which customs duty at the Commonwealth or Republic of Ireland rate or excise duty has been paid	In respect of tobacco on which customs duty at the EEC rate in force on 1st April 1973 has been paid	In respect of tobacco on which customs duty at the EEC rate in force on 1st July 1973 has been paid
	£	£	£	£
Cigars	4.5220	4.4450	4.5220	4.5066
Cigarettes	4.3550	4.2780	4.3550	4.3396
Cut, roll, cake or other manufactured tobacco	4.3430	4.2660	4.3430	4.3276
Snuff (not being offal snuff)	4.3680	4.2910	4.3680	4.3526
Stalks and tobacco refuse	4.3180	4.2410	4.3180	4.3026