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S.I. No. 213/1983 -- Imposition of Duties (No. 266) (Tobacco Products) Order, 1983

S.I. No. 213/1983 -- Imposition of Duties (No. 266) (Tobacco Products) Order, 1983 1983 213

S.I. No. 213/1983:

IMPOSITION OF DUTIES (NO. 266) (TOBACCO PRODUCTS) ORDER, 1983

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), section 22 of the Finance Act, 1962 (No. 15 of 1962), and section 46 of the Finance Act, 1975 (No. 6 of 1975), hereby order as follows:

1. This Order may be cited as the Imposition of Duties (No. 266) (Tobacco Products) Order, 1983.

2. This Order shall come into operation on the 22nd day of July, 1983.

3. (1) In this paragraph and in the Schedule to this Order "cigarettes", "cigars", "cavendish or negrohead", "hard pressed tobacco", "other pipe tobacco", "smoking tobacco", "chewing tobacco" and "tobacco products" have the same meanings as they have in the Finance (Excise Duty on Tobacco Products) Act, 1977 (No. 32 of 1977), as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 ( S.I. No. 296 of 1979 ).

(2) The duty of excise on tobacco products imposed by section 2 of the Finance (Excise Duty on Tobacco Products) Act, 1977 , shall be charged, levied and paid at the several rates specified in the Schedule to this Order in lieu of the several rates specified in the Fourth Schedule to the Imposition of Duties (No. 263) (Excise Duties) (No. 2) Order, 1983 ( S.I. No. 42 of 1983 ).

4. This Order, so far as it relates to duties of excise on goods imported into the State, shall be construed together with the Customs Acts and, so far as it relates to duties of excise on goods manufactured in the State, shall be construed together with the statutes which relate to the duties of excise and the management of those duties.

SCHEDULE.

Rates of Excise Duty on Tobacco Products.

Description of Product	Rate of Duty
Cigarettes	£26.60 per thousand together with an amount equal to 14.8 per cent of the price at which the cigarettes are sold by retail.
Cigars	£40.255 per kilogram
Cavendish or negrohead	£40.679 per kilogram
Hard pressed tobacco	£26.015 per kilogram
Other pipe tobacco	£32.701 per kilogram
Other smoking or chewing tobacco	£33.970 per kilogram

GIVEN under the Official Seal of the Government, this 21st day of July, 1983.

GARRET FITZGERALD,

Taoiseach.

EXPLANATORY NOTE.

This Order increases the rates of excise duty on cigarettes and tobacco.