S.I. No. 213/1983 - Imposition of Duties (No. 266) (Tobacco Products) Order, 1983

1. This Order may be cited as the Imposition of Duties (No. 266) (Tobacco Products) Order, 1983.

2. This Order shall come into operation on the 22nd day of July, 1983.

3. (1) In this paragraph and in the Schedule to this Order "cigarettes", "cigars", "cavendish or negrohead", "hard pressed tobacco", "other pipe tobacco", "smoking tobacco", "chewing tobacco" and "tobacco products" have the same meanings as they have in the

Finance (Excise Duty on Tobacco Products) Act, 1977

(No. 32 of 1977), as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 (

S.I. No. 296 of 1979

).

(2) The duty of excise on tobacco products imposed by

section 2

of the

Finance (Excise Duty on Tobacco Products) Act, 1977

, shall be charged, levied and paid at the several rates specified in the Schedule to this Order in lieu of the several rates specified in the Fourth Schedule to the Imposition of Duties (No. 263) (Excise Duties) (No. 2) Order, 1983 (

S.I. No. 42 of 1983

).

4. This Order, so far as it relates to duties of excise on goods imported into the State, shall be construed together with the Customs Acts and, so far as it relates to duties of excise on goods manufactured in the State, shall be construed together with the statutes which relate to the duties of excise and the management of those duties.

SCHEDULE.

Rates of Excise Duty on Tobacco Products.

Description of Product

Rate of Duty

Cigarettes

£26.60 per thousand together with an amount equal to 14.8 per cent of the price at which the cigarettes are sold by retail.

Cigars

£40.255 per kilogram

Cavendish or negrohead

£40.679 per kilogram

Hard pressed tobacco

£26.015 per kilogram

Other pipe tobacco

£32.701 per kilogram

Other smoking or chewing tobacco

£33.970 per kilogram

GIVEN under the Official Seal of the Government, this 21st day of July, 1983.

GARRET FITZGERALD,

Taoiseach.

EXPLANATORY NOTE.

This Order increases the rates of excise duty on cigarettes and tobacco.

S.I. No. 213 of 1983.

IMPOSITION OF DUTIES (NO. 266) (TOBACCO PRODUCTS) ORDER, 1983

The Government, in exercise of the powers conferred on them by

section 1

of the

Imposition of Duties Act, 1957

(No. 7 of 1957),

section 22

of the

Finance Act, 1962

(No. 15 of 1962), and

section 46

of the

Finance Act, 1975

(No. 6 of 1975), hereby order as follows