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Section 3.
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 | 2 | 14 | 10 | 2 | 13 | 3 ½ |
stripped | 2 | 14 | 10 ½ | 2 | 13 | 3 7/8 |
containing less than 10 lbs. of moisture in every 100 lbs. weight thereof— | ||||||
unstripped | 2 | 15 | 10 | 2 | 14 | 1 ½ |
stripped | 2 | 15 | 10 ½ | 2 | 14 | 1 ½ |
Tobacco manufactured, viz. :— | ||||||
Cigars | 3 | 4 | 5 | 3 | 1 | 5 5/8 |
Cigarettes | 3 | 0 | 4 | 2 | 17 | 11 ½ |
Cavendish or Negrohead | 2 | 19 | 4 | 2 | 17 | 1 |
Cavendish or Negrohead manufactured in bond | 2 | 17 | 4 | 2 | 15 | 4 ½ |
Other manufactured tobacco | 2 | 17 | 7 | 2 | 15 | 7 ½ |
Snuff— | ||||||
containing more than 13 lbs. of moisture in every 100 lbs. weight thereof | 2 | 16 | 10 | 2 | 14 | 11 7/8 |
containing not more than 13 lbs. of moisture in every 100 lbs. weight thereof | 2 | 19 | 4 | 2 | 17 | 1 |
and so in proportion for any less quantity. |
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 | 13 | 1 ½ |
containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | 2 | 13 | 11 ½ |
Tobacco manufactured, viz. :— | |||
Cavendish or Negrohead manufactured in bond | 2 | 15 | 4 ½ |
and so in proportion for any less quantity |
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 | ||||||
2 | 18 | 10 | 2 | 17 | 3 ½ | |
Cigarettes | 2 | 15 | 10 | 2 | 14 | 3 ½ |
Cut, roll, cake or other manufactured tobacco | 2 | 15 | 7 | 2 | 14 | 0 ½ |
Snuff (not being offal snuff) | 2 | 15 | 4 | 2 | 13 | 9 ½ |
Stalks, shorts or other refuse of tobacco, including offal snuff ... | 2 | 15 | 1 | 2 | 13 | 6 ½ |
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