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.