Finance Act, 1932

THIRD SCHEDULE.

Rates of Duty and Drawback on Tobacco.

Part I.

CUSTOM DUTIES.

Full (per lb.) Non-Rebated

Preferential (per lb.)

Unmanufactured:—

s.

d.

s.

d.

If Stripped or Stemmed:—

Containing 10 lb. or more of moisture in every 100 lb. weight thereof

9

Containing less than 10 lb. of moisture in every 100 lb. weight thereof

10

If Unstripped or Unstemmed:—

s.

d.

s.

d.

Containing 10 lb. or more of moisture in every 100 lb. weight thereof

9

4

Containing less than 10 lb. of moisture in every 100 lb. weight thereof

10

4

Manufactured, viz.:—

s.

d.

s.

d.

Cigars

17

10

14

10 1/3

Cigarettes

14

5

12

0 ⅙

Cavendish or Negrohead

13

7

11

3 ⅚

Cavendish or Negrohead Manufactured in Bond

11

10

9

10 1/3

Other Manufactured Tobacco

11

10

9

10 ½

Snuff containing more than 13 lb. of moisture in every 100 lb. weight thereof

11

2

9

3 ⅔

Snuff not containing more than 13 lb. of moisture in every 100 lb. weight thereof

13

7

11

3 ⅚

Part II.

RATES OF DRAWBACK WHERE NO REBATE OF DUTY HAS BEEN RECEIVED.

s.

d.

Cigars

the lb.

10

Cigarettes

10

Cut, roll, cake or other manufactured tobacco

10

1

Snuff (not being offal snuff)

9

Stalks, shorts, or other refuse of tobacco (including offal snuff)

9

7

Part III.

RATES OF DRAWBACK WHERE REBATE OF DUTY HAS BEEN RECEIVED.

s.

d.

Cigars

the lb.

9

11½

Cigarettes

9

8 ¾

Cut, roll, cake or other manufactured tobacco

9

Snuff (not being offal snuff)

9

Stalks, shorts, or other refuse of tobacco (including offal snuff)

8

11 ¾