http://www.legislation.gov.uk/id/ukpga/1994/9

Part I Customs and Excise

Chapter I General

Rates of duty

2 Tobacco products.

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 £52.33 per thousand cigarettes.
2. Cigars
£77.58 per kilogram.
3. Hand-rolling tobacco
£81.86 per kilogram.
4. Other smoking tobacco and chewing tobacco
£34.26 per kilogram.

2

This section shall be deemed to have come into force at 6 o’clock in the evening of 30th November 1993.

1. Cigarettes	An amount equal to 20 per cent. of the retail price plus £52.33 per thousand cigarettes.
2. Cigars	£77.58 per kilogram.
3. Hand-rolling tobacco	£81.86 per kilogram.
4. Other smoking tobacco and chewing tobacco	£34.26 per kilogram.