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Tobacco (Customs)

Volume 388: debated on Friday 2 April 1943

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7. "That, as from the thirteenth day of April, nineteen hundred and forty-three, in lieu of the full and preferential duties of customs theretofore chargeable on tobacco imported into the United Kingdom, there shall be charged on tobacco so imported of the descriptions set out in the first column of the following Table—

  • (a) in the case of tobacco not being an Empire product, duties of customs at the rates respectively specified in the second column of that Table; and
  • (b) in the case of tobacco being an Empire product, duties of customs at the rates respectively specified in the third column of that Table.
  • TABLE
    Description of TobaccoRates of duty per pound
    Full ratesPreferential rates
    Tobacco unmanufactured—£s.d.£s.d.
    containing 10 lbs. or more of moisture in every 100 lbs. weight thereof—
    unstripped115611311½
    stripped11511311⅞
    containing less than 10 lbs. of moisture in every 100 lbs. weight thereof—
    unstripped1166114
    stripped1161149⅞
    Tobacco manufactured, viz.:—
    Cigars241211⅝
    Cigarettes207118
    Cavendish or Negrohead11991176
    Cavendish or Negrohead manufactured in bond1180116
    Other manufactured tobacco1180116
    Snuff—
    containing more than 13 lbs. of moisture in every 100 lbs. weight thereof11741155⅞
    containing not more than 13 lbs. of moisture in every 100 lbs. weight thereof11991176
    and so in proportion for any less quantity.

    And it is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."