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) $0.075 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) $0.075 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) $0.075 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) $0.095724 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;
- 2008, c. 28, ss. 65 to 68.
- Date modified: