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10 1989

FINANCE ACT, 1989

[GA]

FIFTH SCHEDULE

Rates of Excise Duty on Tobacco Products

Section 39 .

Description of Product

Rate of Duty

Cigarettes

£40.70 per thousand together with an amount equal to 13.56 per cent. of the price at which the cigarettes are sold by retail

Cigars

£60.217 per kilogram

Sweetened pipe tobacco

£60.851 per kilogram

Hard pressed tobacco

£38.914 per kilogram

Other pipe tobacco

£48.916 per kilogram

Other smoking or chewing tobacco

£50.814 per kilogram