1950_DUTIES_ON_TOBACCO — Page 1

HK Historical Laws 香港歷史法例 All AI Reviewed

Dutiable Commodities.

DUTIES ON TOBACCO.

[6th January, 1949.]

Duty shall be payable on tobacco at the following rates per lb.—

A. on UNMANUFACTURED TOBACCO—

(1) unstripped tobacco containing—

(a) 10 per cent or more of moisture by weight :

(i) tobacco of Empire origin $3.55

(ii) other tobacco 3.75

(b) less than 10 per cent of moisture by weight.

(i) tobacco of Empire origin 3.58

(ii) other tobacco 3.78

(2) stripped tobacco containing—

(a) 10 per cent or more of moisture by weight:

(i) tobacco of Empire origin $3.70

(ii) other tobacco 3.90

(b) less than 10 per cent of moisture by weight:

(i) tobacco of Empire origin 3.85

(ii) other tobacco 4.05

B. on MANUFACTURED TOBACCO—

(1) Cigars—

(i) of Empire origin and manufacture $4.50

(ii) of Empire manufacture only 5.25

(iii) other cigars 7.00

(2) Cigarettes—

(i) of Empire origin and manufacture $4.70

(ii) of Empire manufacture only 5.30

(iii) other cigarettes 6.00

(3) Other manufactured tobacco including snuff and cigar cuttings—

(i) of Empire origin and manufacture $3.30

(ii) of Empire manufacture only 3.90

(iii) Chinese prepared tobacco 3.00

(iv) Other varieties 4.80

275

[CAP. 109

G.N.A. 13/49.

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Dutiable Commodities. DUTIES ON TOBACCO. [6th January, 1949.] Duty shall be payable on tobacco at the following rates per lb.— A. on UNMANUFACTURED TOBACCO— (1) unstripped tobacco containing— (a) 10 per cent or more of moisture by weight : (i) tobacco of Empire origin $3.55 (ii) other tobacco 3.75 (b) less than 10 per cent of moisture by weight. (i) tobacco of Empire origin 3.58 (ii) other tobacco 3.78 (2) stripped tobacco containing— (a) 10 per cent or more of moisture by weight: (i) tobacco of Empire origin $3.70 (ii) other tobacco 3.90 (b) less than 10 per cent of moisture by weight: (i) tobacco of Empire origin 3.85 (ii) other tobacco 4.05 B. on MANUFACTURED TOBACCO— (1) Cigars— (i) of Empire origin and manufacture $4.50 (ii) of Empire manufacture only 5.25 (iii) other cigars 7.00 (2) Cigarettes— (i) of Empire origin and manufacture $4.70 (ii) of Empire manufacture only 5.30 (iii) other cigarettes 6.00 (3) Other manufactured tobacco including snuff and cigar cuttings— (i) of Empire origin and manufacture $3.30 (ii) of Empire manufacture only 3.90 (iii) Chinese prepared tobacco 3.00 (iv) Other varieties 4.80 275 [CAP. 109 G.N.A. 13/49.
Baseline (Original)
Dutiable Commodities. DUTIES ON TOBACCO. [6th January, 1949.] Duty shall be payable on tobacco at the following rates per lb.- A. on UNMANUFACTURED TOBACCO- (1) unstripped tobacco containing— (a) 10 per cent or more of moisture by weight : (i) tobacco of Empire origin $3.55 (ii) other tobacco 3.75 (b) less than 10 per cent of moisture by weight. (i) tobacco of Empire origin 3.58 (ii) other tobacco 3.78 (2) stripped tobacco containing- (a) 10 per cent or more of moisture by weight: (i) tobacco of Empire origin (ii) other tobacco $3.70 3.90 (b) less than 10 per cent of moisture by weight: (i) tobacco of Empire origin (ii) other tobacco B. on MANUFACTURED TOBACCO— 3.85 4.05 (1) Cigars- (iii) other cigars (i) of Empire origin and manufacture $4.50 (ii) of Empire manufacture only 5.25 7.00 (2) Cigarettes— (i) of Empire origin and manufacture $4.70 (ii) of Empire manufacture only (iii) other cigarettes (3) Other manufactured tobacco including snuff 5.30 6.00 and cigar cuttings- (i) of Empire origin and manufacture (ii) of Empire manufacture only $3.30 3.90 (iii) Chinese prepared tobacco 3.00 (iv) Other varieties 4.80 275 [CAP. 109 G.N.A. 13/49.
2026-05-03 20:33:58 · Baseline
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Dutiable Commodities.

DUTIES ON TOBACCO.

[6th January, 1949.]

Duty shall be payable on tobacco at the following rates

per lb.-

A.

on UNMANUFACTURED TOBACCO-

(1) unstripped tobacco containing—

(a) 10 per cent or more of moisture by weight :

(i) tobacco of Empire origin

$3.55

(ii) other tobacco

3.75

(b) less than 10 per cent of moisture by weight.

(i) tobacco of Empire origin

3.58

(ii) other tobacco

3.78

(2) stripped tobacco containing-

(a) 10 per cent or more of moisture by weight:

(i) tobacco of Empire origin

(ii) other tobacco

$3.70 3.90

(b) less than 10 per cent of moisture by weight:

(i) tobacco of Empire origin

(ii) other tobacco

B. on MANUFACTURED TOBACCO—

3.85

4.05

(1) Cigars-

(iii) other cigars

(i) of Empire origin and manufacture $4.50 (ii) of Empire manufacture only

5.25

7.00

(2) Cigarettes—

(i) of Empire origin and manufacture

$4.70

(ii) of Empire manufacture only

(iii) other cigarettes

(3) Other manufactured tobacco including snuff

5.30

6.00

and cigar cuttings-

(i) of Empire origin and manufacture (ii) of Empire manufacture only

$3.30

3.90

(iii) Chinese prepared tobacco

3.00

(iv) Other varieties

4.80

275

[CAP. 109

G.N.A. 13/49.

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