§
Motion made, and Question,
That as from the tenth day of April, 1962, the duties of customs and excise in respect of tobacco, and the drawbacks of those duties, shall be charged or allowed at the rates set out in the following Tables ("Commonwealth rate" in those Tables meaning the rate for goods qualifying for Commonwealth preference, and "Convention rate" meaning the rate for goods of Convention area origin within the meaning of the European Free Trade Association Act, 1960).
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913.
| TABLE II: Rates of excise duty (per pound) | |||||
| Tobacco unmanufactured— | … | … | £ | s. | d. |
| containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | … | … | 3 | 9 | 2 |
| containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | … | … | 3 | 10 | 0 |
| Tobacco manufactured, viz.— | |||||
| Cavendish or Negrohead manufactured in bond | … | … | 3 | 11 | 5 |
| TABLE III: Rates of drawback per pound) | ||||||
| Description of Tobacco | In respect of tobacco on which customs duty at the full or Convention rate has been paid | In respect of tobacco on which customs duty at the Commonwealth rate or excise duty has been paid | ||||
| £ | s | d. | £ | s | d | |
| Cigars | 3 | 15 | 2½ | 3 | 13 | 8 |
| Cigarettes | 3 | 11 | 10½ | 3 | 10 | 4 |
| Cut, roll, cake or other manufactured tobacco | 3 | 11 | 7½ | 3 | 10 | 1 |
| Snuff (not being offal snuff) | 3 | 12 | 1½ | 3 | 10 | 7 |
| Stalks, shorts or other refuse of tobacco, including offal snuff | 3 | 11 | 1½ | 3 | 9 | 7 |
§ —[Mr. Llovd.]
§ put and agreed to.