IE
FINANCE ACT, 1957
Statutory Text (1 Articles)
SCHEDULE. Duties on Tobacco.
Duties on Tobacco.
section 7.
Part I.
Customs.
£
£
s.
s.
d.
d.
Unmanufactured:—
Unmanufactured:—
If Stripped or Stemmed:—
If Stripped or Stemmed:—
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
the lb.
the lb.
2
2
5
5
11
11
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
the lb.
the lb.
2
2
11
11
0
0
If Unstripped or Unstemmed:—
If Unstripped or Unstemmed:—
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
the lb.
the lb.
2
2
5
5
11
11
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
the lb.
the lb.
2
2
11
11
0
0
Full
Full
Preferential
Preferential
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
Manufactured:—
Manufactured:—
Cigars
Cigars
the lb.
the lb.
2
2
19
19
0
0
2
2
9
9
2
2
Cigarettes
Cigarettes
”
”
2
2
16
16
6
6
2
2
7
7
1
1
Cavendish or Negrohead
Cavendish or Negrohead
”
”
2
2
18
18
6
6
2
2
8
8
9
9
Cavendish or Negrohead manufactured in Bond
Cavendish or Negrohead manufactured in Bond
”
”
2
2
17
17
6
6
2
2
7
7
11
11
Other Manufactured Tobacco
Other Manufactured Tobacco
”
”
2
2
16
16
6
6
2
2
7
7
1
1
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof
”
”
2
2
16
16
0
0
2
2
6
6
8
8
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof
”
”
2
2
18
18
6
6
2
2
8
8
9
9
Part II.
Excise.
£
£
s.
s.
d.
d.
Unmanufactured:—
Unmanufactured:—
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
the lb.
the lb.
2
2
4
4
10
10
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
”
”
2
2
9
9
10
10
Manufactured:—
Manufactured:—
Cavendish or Negrohead manufactured in Bond
Cavendish or Negrohead manufactured in Bond
”
”
2
2
6
6
10
10
Part III.
Preferential Rates of Customs Duties on Unmanufactured Tobacco.
£
£
s.
s.
d.
d.
Unmanufactured:—
Unmanufactured:—
If Stripped or Stemmed:—
If Stripped or Stemmed:—
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
the lb.
the lb.
2
2
4
4
5
5
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
”
”
2
2
9
9
4
4
If Unstripped or Unstemmed:—
If Unstripped or Unstemmed:—
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
”
”
2
2
4
4
4
4
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
”
”
2
2
9
9
4
4