§ "That, in lieu of the Duties of Customs now payable on Tobacco, there shall, on and after 928 the sixteenth day of May, one thousand eight hundred and ninety-eight, be charged, levied, and paid upon Tobacco imported into Great Britain or Ireland the Duties following (that is to say)—
| Tobacco, manufactured, viz.— | £ | s. | d. |
| Cigars the pound | 0 | 5 | 0 |
| Cavendish or Negrohead the pound | 0 | 3 | 10 |
| Cavendish or Negrohead, manufactured in bond the pound | 0 | 3 | 5 |
| Other manufactured tobacco the pound | 0 | 3 | 5 |
| Snuff containing more than thirteen pounds of moisture in every one hundred pounds weight thereof the pound | 0 | 3 | 2 |
| Snuff not containing more than thirteen pounds of moisture in every one hundred pounds weight thereof the pound | 0 | 3 | 10 |
| Tobacco, unmanufactured, viz.— | |||
| Containing ten pounds or more of moisture in every one hundred pounds weight thereof, the pound | 0 | 2 | 8 |
| Containing less than ten pounds of moisture in every one hundred pounds weight thereof, the pound | 0 | 3 | 0 |
§ And the drawback allowed under Section 1 of The Manufactured Tobacco Act, 1863, on Tobacco exported from Great Britain or Ireland, or deposited in a bonded or Queen's warehouse, as by Law provided, shall, on or after the said sixteenth day of May, one thousand eight hundred and ninety-eight, be allowed at the rate of Two shillings and Nine-pence upon every pound weight, instead of Three shillings and Three pence as in the said section."