Section 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 |
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 |
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 |