First Previous (FIRST SCHEDULE. Spirits (Rates of Ordinary Customs Duty).) Next (THIRD SCHEDULE. Value of Imported Goods.)

14 1952

FINANCE ACT, 1952

SECOND SCHEDULE.

Duties on Tobacco.

Section 12.

Part I.

Customs.

£

s.

d.

Unmanufactured:—

If Stripped or Stemmed:—

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

the lb.

1

14

10½

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

1

18

  9½

If Unstripped or Unstemmed:—

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

1

14

10

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

1

18

   9

Full

Preferential

£

s.

d.

£

s.

d.

Manufactured:—

Cigars

the lb.

2

5

0

1

17

6

Cigarettes

2

4

6

1

17

1

Cavendish or Negrohead

2

4

0

1

16

8

Cavendish or Negrohead Manufactured in Bond

2

3

6

1

16

3

Other Manufactured Tobacco

2

3

6

1

16

3

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

2

2

0

1

15

0

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

2

4

0

1

16

8

Part II.

Excise.

£

s.

d.

Unmanufactured:—

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

the lb.

1

12

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

1

15

9

Manufactured:—

Cavendish or Negrohead Manufactured in Bond

1

16

3