Finance Act, 1986

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FIFTH SCHEDULE

Rates of Excise Duty on Tobacco Products

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