Finance (Excise Duty on Tobacco Products) Act, 1977
Duty of excise on tobacco products. |
2.—In addition to any other duty which may be chargeable, there shall be charged, levied and paid on— | |
(a) tobacco products that are manufactured in the State, or imported into the State, on or after the 1st day of January, 1978, and | ||
(b) tobacco products in respect of the tobacco in which the duty of excise referred to in section 6 of this Act may be remitted or repaid under that section by the Revenue Commissioners, | ||
a duty of excise at such rates as may be specified from time to time by Act of the Oireachtas or under section 1 of the Imposition of Duties Act, 1957 . |