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 .