Excise Act, 2001

1 Cigarettes:

• (a) $0.374875 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) $0.425 for each five cigarettes or fraction of five cigarettes contained in any package, in any other case.

2 Tobacco sticks:

• (a) $0.074975 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) $0.085 per stick, in any other case.

3 Manufactured tobacco other than cigarettes and tobacco sticks:

• (a) $2.49915 per 50 grams or fraction of 50 grams contained in any package, 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) $2.8925 per 50 grams or fraction of 50 grams contained in any package, in any other case.

4 Cigars: $18.50 per 1,000 cigars.

5 Raw leaf tobacco: $1.572 per kilogram.