Finance Act 2003

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SCHEDULE 3

Rates of Excise Duty on Tobacco Products

(with effect as on and from 5 December 2002)

Description of Product	Rate of Duty
Cigarettes ... ... ... ... ...	€124.94 per thousand together with an amount equal to 18.46 per cent of the price at which the cigarettes are sold by retail
Cigars ... ... ... ... ...	€185.701 per kilogram
Fine-cut tobacco for the rolling of cigarettes ... ... ... ...	€156.704 per kilogram
Other smoking tobacco ... ...	€128.832 per kilogram