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Finance Act 1956
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- UK Public General Acts
- 1956 c. 54
- FIRST SCHEDULE
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Section 1.
FIRST SCHEDULETobacco (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 | 3 | 1 | 2 | 2 | 19 | 7 ½ |
| stripped. | 3 | 1 | 2 ½ | 2 | 19 | 7 ½ |
| containing less than 10 lbs. of moisture in every 100 lbs. weight thereof— | ||||||
| unstripped | 3 | 2 | 2 | 3 | 0 | 5 ½ |
| stripped | 3 | 2 | 2 ½ | 3 | 0 | 5 ½ |
| Tobacco manufactured, viz.:— | ||||||
| Cigars | 3 | 11 | 1 | 3 | 8 | 1 ½ |
| Cigarettes | 3 | 6 | 8 | 3 | 4 | 3 ½ |
| Cavendish or Negrohead | 3 | 5 | 8 | 3 | 3 | 5 |
| Cavendish or Negrohead manufactured in bond | 3 | 3 | 8 | 3 | 1 | 8 ½ |
| Other manufactured tobacco | 3 | 3 | 11 | 3 | 1 | 11 ½ |
| Snuff— | ||||||
| containing more than 13 lbs. of moisture in every 100 lbs. weight thereof | 3 | 3 | 2 | 3 | 1 | 3 ½ |
| containing not more than 13 lbs. of moisture in every 100 lbs. weight thereof | 3 | 5 | 8 | 3 | 3 | 5 |
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 | 19 | 5 ½ |
| containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | 3 | 0 | 3 ½ |
| Tobacco manufactured, viz.:— | |||
| Cavendish or Negrohead manufactured in bond | 3 | 1 | 8 ½ |
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 | 3 | 5 | 6 | 3 | 3 | 11 ½ |
| Cigarettes | 3 | 2 | 2 | 3 | 0 | 7 ½ |
| Cut, roll, cake or other manufactured tobacco | 3 | 1 | 11 | 3 | 0 | 4 ½ |
| Snuff (not being offal snuff) | 3 | 1 | 8 | 3 | 0 | 1 ½ |
| Stalks, shorts or other refuse of tobacco, including offal snuff | 3 | 1 | 5 | 2 | 19 | 10 ½ |
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