SCHEDULE 1(Section 42)Rates of Duty on Tobacco Products
1 Cigarettes:
(a) $0.287375 for each five cigarettes or fraction of five cigarettes contained in any package, if the cigarettes are black stock
(i) for delivery by the tobacco licensee who manufactured them to a duty free shop or customs bonded warehouse,
(ii) for delivery by the tobacco licensee who manufactured them to a person for use as ships’ stores in accordance with the Ships’ Stores Regulations, or
(iii) for export by the tobacco licensee who manufactured them for delivery to a foreign duty free shop or as foreign ships’ stores; and
(b) $0.308755 for each five cigarettes or fraction of five cigarettes contained in any package, in any other case.
2 Tobacco sticks:
(a) $0.042483 per stick, if the tobacco sticks are black stock
(i) for delivery by the tobacco licensee who manufactured them to a duty free shop or customs bonded warehouse,
(ii) for delivery by the tobacco licensee who manufactured them to a person for use as ships’ stores in accordance with the Ships’ Stores Regulations, or
(iii) for export by the tobacco licensee who manufactured them for delivery to a foreign duty free shop or as foreign ships’ stores; and
(b) $0.045483 per stick, in any other case.
3 Manufactured tobacco other than cigarettes and tobacco sticks:
(a) $37.483 per kilogram, if the manufactured tobacco is black stock
(i) for delivery by the tobacco licensee who manufactured it to a duty free shop or customs bonded warehouse,
(ii) for delivery by the tobacco licensee who manufactured it to a person for use as ships’ stores in accordance with the Ships’ Stores Regulations, or
(iii) for export by the tobacco licensee who manufactured it for delivery to a foreign duty free shop or as foreign ships’ stores; and
(b) $41.481 per kilogram, in any other case.
4 Cigars: $14.786 per 1,000 cigars.
5 Raw leaf tobacco: $1.572 per kilogram.
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