Excise Act, 2001 (S.C. 2002, c. 22)

Assented to 2002-06-13

SCHEDULE 1(Section 42)RATES OF DUTY ON TOBACCO PRODUCTS

  • 1. Cigarettes:

    • (a) $0.287375 for each five cigarettes or fraction of five cigarettes contained in any package, if the cigarettes are black stock

      • (i) for delivery by the tobacco licensee who manufactured them to a duty free shop or customs bonded warehouse,

      • (ii) for delivery by the tobacco licensee who manufactured them to a person for use as ships’ stores in accordance with the Ships’ Stores Regulations, or

      • (iii) for export by the tobacco licensee who manufactured them for delivery to a foreign duty free shop or as foreign ships’ stores; and

    • (b) $0.308755 for each five cigarettes or fraction of five cigarettes contained in any package, in any other case.

  • 2. Tobacco sticks:

    • (a) $0.042483 per stick, if the tobacco sticks are black stock

      • (i) for delivery by the tobacco licensee who manufactured them to a duty free shop or customs bonded warehouse,

      • (ii) for delivery by the tobacco licensee who manufactured them to a person for use as ships’ stores in accordance with the Ships’ Stores Regulations, or

      • (iii) for export by the tobacco licensee who manufactured them for delivery to a foreign duty free shop or as foreign ships’ stores; and

    • (b) $0.045483 per stick, in any other case.

  • 3. Manufactured tobacco other than cigarettes and tobacco sticks:

    • (a) $37.483 per kilogram, if the manufactured tobacco is black stock

      • (i) for delivery by the tobacco licensee who manufactured it to a duty free shop or customs bonded warehouse,

      • (ii) for delivery by the tobacco licensee who manufactured it to a person for use as ships’ stores in accordance with the Ships’ Stores Regulations, or

      • (iii) for export by the tobacco licensee who manufactured it for delivery to a foreign duty free shop or as foreign ships’ stores; and

    • (b) $41.481 per kilogram, in any other case.

  • 4. Cigars: $14.786 per 1,000 cigars.

  • 5. Raw leaf tobacco: $1.572 per kilogram.

 
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