Finance Act, 1968

SECOND SCHEDULE

Duties on Tobacco

Section 21 .

Part I

Customs

£

s.

d.

Unmanufactured:

If stripped or stemmed:

containing 10 per cent. or more by weight of moisture

the lb.

3

19

8

containing less than 10 per cent. by weight of moisture

4

8

6

If unstripped or unstemmed:

containing 10 per cent. or more by weight of moisture

3

19

7·5

containing less than 10 per cent. by weight of moisture

4

8

5·5

Full

Preferential

£

s.

d.

£

s.

d.

Manufactured:

cigars

the lb.

4

18

5·6

4

2

7·5

cigarettes

4

16

2

4

0

8·5

Cavendish or Negrohead

4

17

10·4

4

2

1·5

Cavendish or Negrohead manufactured in bond

4

17

3·2

4

1

7·5

other manufactured tobacco

4

15

10·4

4

0

5·5

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

4

15

5·6

4

0

1·5

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

4

17

10·4

4

2

1·5

Part II

Customs

Full

Preferential

£

s.

d.

£

s.

d.

Manufactured:

cigars

the lb.

4

13

8·3

4

2

7·5

cigarettes

4

11

5·3

4

0

8·5

Cavendish or Negrohead

4

13

1·5

4

2

1·5

Cavendish or Negrohead manufactured in bond

4

12

6·7

4

1

7·5

other manufactured tobacco

hard pressed tobacco

4

6

5·3

3

15

8·5

other pipe tobacco

4

10

3·5

3

19

6·7

other manufactured tobacco

4

11

2·3

4

0

5·5

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

4

10

9·5

4

0

1·5

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

4

13

1·5

4

2

1·5

Part III

Customs

Full

Preferential

£

s.

d.

£

s.

d.

Manufactured:

cigars

the lb.

4

12

3·7

4

2

7·5

cigarettes

4

10

1·2

4

0

8·5

Cavendish or Negrohead

4

11

9

4

2

1·5

Cavendish or Negrohead manufactured in bond

4

11

2·3

4

1

7·5

other manufactured tobacco

hard pressed tobacco

4

2

8·7

3

13

4

other pipe tobacco

4

8

6

3

19

1·3

other manufactured tobacco

4

9

10·2

4

0

5·5

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

4

9

5·5

4

0

1·5

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

4

11

9

4

2

1·5

Part IV

Excise

£

s.

d.

Unmanufactured:

containing 10 per cent. or more by weight of moisture

the lb.

3

18

6·5

containing less than 10 per cent. by weight of moisture

4

7

3

Manufactured:

Cavendish or Negrohead manufactured in bond

4

0

6·5