13 1993
FINANCE ACT, 1993
SECOND SCHEDULE
Rates of Excise Duty on Tobacco Products
Section 66 .
Description of Product
Rate of Duty
Cigarettes
£50.59 per thousand together with an amount equal to 16.86 per cent. of the price at which the cigarettes are sold by retail
Cigars
£78.098 per kilogram
Fine-cut tobacco for the rolling of cigarettes
£65.903 per kilogram
Other smoking tobacco
£54.182 per kilogram