§ Mr. Hayhoe
In the United Kingdom, the rate of excise duty charged on pipe tobacco is £24.95 kilogram.
Since 1 January 1984 the duty charged in the Netherlands has been 26.10 per cent. of the retail selling price plus £2.08* per kilogram. Before this date, the duty was charged wholly on an ad valorem basis; and during a transitional period, 1984–1986, products retailing at less than £12.79* per kilogram wil be taxed at the rate of 38.96 per cent. of the retail selling price.
* converted to sterling at the rate applicable on 26 January 1984.