Excise Act, 2001

Version of the schedule from 2013-06-26 to 2014-06-18:

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) $0.075 per stick, in the case of tobacco sticks; and
- (c) $4.6875 per 50 grams or fraction of 50 grams contained in any package, 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) $0.075 per stick, in the case of tobacco sticks; and
- (c) $4.6875 per 50 grams or fraction of 50 grams contained in any package, 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) $0.075 per stick, in the case of tobacco sticks; and
- (c) $93.75 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) $0.095724 per stick, in the case of tobacco sticks; and
- (c) $5.98275 per 50 grams or fraction of 50 grams contained in any package, in the case of tobacco products other than cigarettes or tobacco sticks.