4.2.87

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111.

I propose, therefore, to increase the duty on

imported unmanufactured tobacco from $190 to $200 a

kilogram, and that on imported cigarettes from $210 to

$220 a kilogram (40). I estimate an additional revenue

yield of $47 million in 1987-88. On the basis proposed,

the duty differential between imported unmanufactured

tucco and imported cigarettes will remain at about 10%.

112.

I also propose to increase the duty rate on

cigars from $210 to $220 a kilogram, and that on

manufactured tobacco (other varieties) from $190 to $200 a

kilogram. This will keep them in line respectively with

those on imported manufactured cigarettes and imported

unmanufactured tobacco. Finally, I propose to revalue the

duty on Chinese prepared tobacco in line with inflation

since 1985 when it was last revised, by increasing it from

$40 to $43 a kilogram. I estimate the additional revenue

yield from the two proposals to be $8 million in 1987-88.

(40)

If the full duty increase is passed on to consumers, the average price per packet of cigarettes will increase by about 2.4% for locally made products and 2% for imported varieties. Further details can be found in Appendix E.

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