§ 2. "That, as from the sixteenth day of April, nineteen hundred and forty-seven, in lieu of the full and preferential duties of 815 customs theretofore chargeable on tobacco imported into the United Kingdom, there shall be charged on tobacco so imported of the descriptions set out in the first column of the following Table—.
- (a) in the case of tobacco not being an Empire product, duties of customs at the rates respectively specified in the second column of that Table; and
- (b)in the case of tobacco being an Empire product, duties of customs at the rates respectively specified in the third column of that Table.
| Table | ||||||
| Description of Tobacco. | Rates of duty per pound. | |||||
| Full rates. | Preferential rates. | |||||
| £ | s. | d. | £ | s. | d. | |
| Tobacco unmanufactured: containing 10 lbs. or more of moisture in every 100 lbs. weight thereof: | ||||||
| unstripped | 2 | 14 | 10 | 2 | 13 | 3½ |
| stripped | 2 | 14 | 10½ | 2 | 13 | 3⅞ |
| containing less than 10 lbs. of moisture in every 100 lbs. weight thereof: | ||||||
| unstripped | 2 | 15 | 10 | 2 | 14 | 1½ |
| stripped | 2 | 15 | 10½ | 2 | 14 | 1⅞ |
| Tobacco manufactured. namely: | ||||||
| Cigars | 3 | 4 | 5 | 3 | 1 | 5⅝ |
| Cigarettes | 3 | 0 | 4 | 2 | 17 | 11½ |
| Cavendish or Negrohead | 2 | 19 | 4 | 2 | 17 | 1 |
| Cavendish or Negrohead manufactured in bond | 2 | 17 | 4 | 2 | 15 | 4½ |
| Other manufactured tobacco | 2 | 17 | 7 | 2 | 15 | 7½ |
| Snuff: | ||||||
| containing more than 13 lbs. of moisture in every 100 lbs. Weight thereof | 2 | 16 | 10 | 2 | 14 | 11⅞ |
| containing not more than 13 lbs. of moisture in every 100 lbs. weight thereof | 2 | 19 | 4 | 2 | 17 | 1 |
| and so in proportion for any less quantity |
§ And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the pro visions of the Provisional Collection of Taxes Act, 1913."