Contents
Please note the following amendments to CHIEF are applicable from 29 October 2018 at 6pm.
Chapter 24
Commodity code 240210 00 00 delete value £270.96 in column 3 and replace with £284.76
Commodity codes 240220 10 00 and 240220 90 00 delete the value £221.18 and replace with £234.65
CHIEF has been updated. These changes will appear in the February 19 amendment of the Printed Tariff.
In Volume 1 Part 12 of the printed tariff delete and replace the current values with the ones listed in the tables below:
Class or description | Tax type code | Duty rate from from 29 October 2018 at 6pm | |
---|---|---|---|
Cigarettes | 611 | An amount equal to the higher of the following alternatives either £228.29 per 1000 cigarettes plus 16.5% of retail price or £293.05 per 1000 cigarettes | |
Cigars | 615 | £284.76 per kg The weight for duty is the total weight of the cigar, which may however, exclude any detachable filter or mouthpiece | N/A |
Hand rolling tobacco | 619 | £234.65 per kg | N/A |
Other smoking tobacco | 623 | £125.20 | N/A |
Chewing tobacco | 627 | £125.20 | N/A |
The above new duty rates come into force from 6pm on 29 October 2018.
More information
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