SCHEDULE 3
(Sections 53, 54 and 56)

RATES OF SPECIAL DUTIES ON CERTAIN MANUFACTURED TOBACCO

1. Special duty on imported manufactured tobacco:

    (a) $0.0575 per cigarette, in the case of cigarettes;

    (b) $0.0425 per stick, in the case of tobacco sticks; and

    (c) $0.0375 per gram, in the case of manufactured tobacco other than cigarettes or tobacco sticks.

2. Special duty on traveller's tobacco:

    (a) $0.0575 per cigarette, in the case of cigarettes;

    (b) $0.0425 per stick, in the case of tobacco sticks; and

    (c) $0.0375 per gram, in the case of manufactured tobacco other than cigarettes or tobacco sticks.

3. Special duty on unstamped tobacco products:

    (a) $0.0575 per cigarette, in the case of cigarettes;

    (b) $0.0425 per stick, in the case of tobacco sticks; and

    (c) $37.50 per kilogram, in the case of tobacco products other than cigarettes or tobacco sticks.

4. Special duty on stamped tobacco products:

    (a) $0.068224 per cigarette, in the case of cigarettes;

    (b) $0.0345 per stick, in the case of tobacco sticks; and

    (c) $33.502 per kilogram, in the case of tobacco products other than cigarettes or tobacco sticks.