# Finance (No. 2) Act 2023, Section 320: Rates of tobacco products duty

Extent: E+W+S+N.I.

(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—
(a) 16.5% of the retail price plus £294.72 per thousand cigarettes, or
(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.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/320 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-320
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.