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Section 320 Rates of tobacco products duty

United Kingdom

(1)

In Schedule 1 to TDPA 1979 (table of rates of tobacco products duty), for the Table substitute—

“

TABLE

1 Cigarettes

An amount equal to the higher of—

  1. (a)

    16.5% of the retail price plus £294.72 per thousand cigarettes, or

  2. (b)

    £393.45 per thousand cigarettes.

2 Cigars£367.61 per kilogram
3 Hand-rolling tobacco£351.03 per kilogram
4 Other smoking tobacco and chewing tobacco£161.62 per kilogram
5 Tobacco for heating£302.93 per kilogram

”

(2)

In consequence of the provision made by subsection (1), in Schedule 2 to the Travellers’ Allowances Order 1994 (which provides in certain circumstances for a simplified calculation of excise duty on goods brought into Great Britain)—

(a)

in the entry relating to cigarettes, for “£347.86” substitute “£393.45”,

(b)

in the entry relating to hand rolling tobacco, for “£302.34” substitute “£351.03”,

(c)

in the entry relating to other smoking tobacco and chewing tobacco, for “£144.17” substitute “£161.62”,

(d)

in the entry relating to cigars, for “£327.92” substitute “£367.61”,

(e)

in the entry relating to cigarillos, for “£327.92” substitute “£367.61”, and

(f)

in the entry relating to tobacco for heating, for “£81.07” substitute “£90.88”.

(3)

The amendments made by this section are treated as having come into force at 6pm on 15 March 2023.