Finance (No. 2) Act, 1968

SECOND SCHEDULE.

Duties on Tobacco.

Part I.

Customs.

Section 4.

Unmanufactured:

£   s.   d.

if stripped or stemmed:

containing 10 per cent. or more by weight of moisture

the lb.

4    4    9·5

containing less than 10 per cent. by weight of moisture the lb.

”   ”

4    14    2·5

if unstripped or unstemmed:

containing 10 per cent. or more by weight of moisture the lb.

the lb.

4    4    9

containing less than 10 per cent. by weight of moisture the lb.

”   ”

4    14    2

Full

Preferential

£   s.   d.

£   s.   d.

Manufactured:

cigars

the lb.

5    3    7·1

4    7    9

cigarettes

”   ”

5    1    3·5

4    5    10

cavendish or negrohead

”   ”

5    2    11·9

4    7    3

cavendish or negrohead manufactured in bond

”   ”

5    2    4·7

4    6    9

other manufactured tobacco

”   ”

5    0    11·9

4    5    7

snuff containing more than 13 per cent. by weight of moisture

”   ”

5    0    7·1

4    5    3

snuff containing 13 per cent. or less by weight of moisture

”   ”

5    2    11·9

4    7    3

Part II.

Customs.

Full

Preferential

£   s.   d.

£   s.   d.

Manufactured:

cigars

the lb.

4    17    5·2

4    7    9

cigarettes

   ”   ”

4    15    2·7

4    5    10

cavendish or negrohead

   ”   ”

4    16    10·5

4    7    3

cavendish or negrohead manufactured in bond

   ”   ”

4    16    3·8

4    6    9

other manufactured tobacco:

hard pressed tobacco

   ”   ”

4    7    10·2

3    18    5·5

other pipe tobacco

   ”   ”

4    13    7·5

4    4    2·8

other manufactured tobacco

   ”   ”

4    14    11·7

4    5    7

snuff containing more than 13 per cent. by weight of moisture

   ”   ”

4    14    7

4    5    3

snuff containing 13 per cent. or less by weight of moisture

   ”   ”

4    16    10·5

4    7    3

Part III.

Excise.

£   s.   d.

Unmanufactured:

containing 10 per cent. or more by weight of moisture

the lb.

4    3    8

containing less than 10 per cent. by weight of moisture

”   ”   

4    13    0

Manufactured:

cavendish or negrohead manufactured in bond

”   ”   

4    5    8