Finance Act, 1967

FIRST SCHEDULE

Duties on Tobacco

Part I

Section 14 .

Customs

£

s.

d.

Unmanufactured:—

if stripped or stemmed:—

containing 10 per cent. or more by weight of moisture

the lb.

3

16

3

containing less than 10 per cent. by weight of moisture

4

4

8·5

If unstripped or unstemmed :—

containing 10 per cent. or more by weight of moisture

3

16

2·5

containing less than 10 per cent. by weight of moisture

4

4

8

Full

Preferential

£

s.

d.

£

s.

d.

Manufactured :—

cigars

the lb.

4

15

0·6

3

19

2·5

cigarettes

4

12

9

3

17

3·5

Cavendish or Negrohead

4

14

5·4

3

18

8·5

Cavendish or Negrohead manufactured in bond

4

13

10·2

3

18

2·5

other manufactured tobacco

4

12

5·4

3

17

0·5

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

4

12

0·6

3

16

8·5

snuff not containing more than 13 per cent. by weight of moisture

4

14

5·4

3

18

8·5

Part II

Customs

Full

Preferential

Manufactured :—

£

s.

d.

£

s.

d.

cigars

the lb.

4

11

7·9

3

19

2·5

cigarettes

4

9

4·4

3

17

3·5

Cavendish or Negrohead

4

11

1

3

18

8·5

Cavendish or Negrohead manufactured in bond

4

10

6·1

3

18

2·5

other manufactured tobacco :—

hard pressed tobacco

4

6

8·9

3

14

8

other pipe tobacco

4

8

8

3

16

7·1

other manufactured tobacco

4

9

1·4

3

17

0·5

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

4

8

8·5

3

16

8·5

snuff not containing more than 13 per cent. by weight of moisture

4

11

1

3

18

8·5

Part III

Customs

Full

Preferential

£

s.

d.

£

s.

d.

Manufactured :—

cigars

the lb.

4

10

3·3

3

19

2·5

cigarettes

4

8

0·3

3

17

3·5

Cavendish or Negrohead

4

9

8·5

3

18

8·5

Cavendish or Negrohead manufactured in bond

4

9

1·7

3

18

2·5

other manufactured tobacco :—

hard pressed tobacco

4

3

0·3

3

12

3·5

other pipe tobacco

4

6

10·5

3

16

1·7

other manufactured tobacco

4

7

9·3

3

17

0·5

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

4

7

4·5

3

16

8·5

snuff not containing more than 13 per cent. by weight of moisture

4

9

8·5

3

18

8·5

Part IV

Excise

£

s.

d.

Unmanufactured :—

containing 10 per cent. or more by weight of moisture

the lb.

3

15

1·5

containing less than 10 per cent. by weight of moisture

4

3

6

Manufactured:—

Cavendish or Negrohead manufactured in bond

3

17

1·5