Excise Act, 2001
SCHEDULE 3(Sections 53, 54 and 56)Rates of Special Duties on Certain Manufactured Tobacco
1 Special duty on imported manufactured tobacco:
(a) $0.075 per cigarette, in the case of cigarettes;
(b) $0.055 per stick, in the case of tobacco sticks; and
(c) $0.05 per gram, in the case of manufactured tobacco other than cigarettes or tobacco sticks.
2 Special duty on traveller’s tobacco:
(a) $0.075 per cigarette, in the case of cigarettes;
(b) $0.055 per stick, in the case of tobacco sticks; and
(c) $0.05 per gram, in the case of manufactured tobacco other than cigarettes or tobacco sticks.
3 Special duty on unstamped tobacco products:
(a) $0.075 per cigarette, in the case of cigarettes;
(b) $0.055 per stick, in the case of tobacco sticks; and
(c) $50.00 per kilogram, in the case of tobacco products other than cigarettes or tobacco sticks.
4 Special duty on stamped tobacco products:
(a) $0.095724 per cigarette, in the case of cigarettes;
(b) $0.042 per stick, in the case of tobacco sticks; and
(c) $46.002 per kilogram, in the case of tobacco products other than cigarettes or tobacco sticks.
- 2002, c. 22, Sch. 3
- 2003, c. 15, ss. 51 to 54
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