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13 1986

FINANCE ACT, 1986

[GA]
[GA]

FIFTH SCHEDULE

Rates of Excise Duty on Tobacco Products

Section 63 .

Description of Product

Rate of Duty

Cigarettes

£35.80 per thousand together with an amount equal to 14.57 per cent. of the price at which the cigarettes are sold by retail.

Cigars

£54.108 per kilogram

Cavendish or negrohead

£54.678 per kilogram

Hard pressed tobacco

£34.967 per kilogram

Other pipe tobacco

£43.955 per kilogram

Other smoking or chewing tobacco

£45.660 per kilogram