Finance Act, 1993

SECOND SCHEDULE

Rates of Excise Duty on Tobacco Products

Section 66 .

Description of Product

Rate of Duty

Cigarettes

£50.59 per thousand together with an amount equal to 16.86 per cent. of the price at which the cigarettes are sold by retail

Cigars

£78.098 per kilogram

Fine-cut tobacco for the rolling of cigarettes

£65.903 per kilogram

Other smoking tobacco

£54.182 per kilogram