Finance Act, 2001

SCHEDULE 4

Rates of Excise Duty on Tobacco Products

Section 154 .

Description of Product

Rate of Duty

Cigarettes

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£81.68 per thousand together with an amount equal to 18.89 per cent of the price at which the cigarettes are sold by retail

Cigars

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£124.840 per kilogram

Fine-cut tobacco for the rolling of cigarettes

£105.347 per kilogram

Other smoking tobacco

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£86.609 per kilogram