Manufactured Tobacco Act 1863
| Jurisdiction | UK Non-devolved |
| Citation | 1863 c. 7 |
| Year | 1863 |
(26 & 27 Vict.) C A P. VII.
[27th March 1863]
BE it enacted by the Queen's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, as follows:
1 After passing of this Act the following Duties on manufactured Tobacco to be paid on Importation.
1. In lieu of the Duties of Customs now charged upon the several Kinds of Tobacco under mentioned the following Duties shall be charged and paid thereon upon Importation intoGreat Britain and Ireland from and after the passing of this Act:
Tobacco, manufactured,viz. :
| s. d. | ||
| ,, ,, Segars | the lb. | 0 5 0 |
| ,, ,, Cavendish or Negrohead | the lb. | 0 4 6 |
,, ,, Snuff, containing more than 13 lbs. of Moisture in every 100 lbs. Weight thereof |
the lb. | 0 3 9 |
,, ,, Snuff, not containing more than 13 lbs. of Moisture in every ,, ,, 100 lbs. Weight thereof |
the lb. | 0 4 6 |
,, Other manufactured Tobacco |
the lb | 0 4 0 |
,, unmanufactured, containing 10 lbs. or more of Moisture in every 100 lbs. Weight thereof |
the lb. | 0 3 0 |
with 5 per Cent. thereon. |
||
,, ,, containing less than 10 lbs of Moisture in every 100 lbs. Weight thereof |
the lb. | 0 3 6 |
Provided, that no Tobacco packed and prized shall, on the Importation thereof, be examined as to the Quantity of Moisture contained therein, except by special Order of the Commissioners of Customs, and unmanufactured Tobacco shall as heretofore be, in the Entry thereof, distinguished as stemmed or unstemmed, as the Case may be. | ||
And there shall be charged and paid on every Pound of Cavendish and Negrohead Tobacco manufactured in Bond, as herein-after provided, on the Entry thereof for Home Consumption, the Duty of Customs of | ||
| 0 4 0 | ||
Upon every Pound of Tobacco manufactured inGreat Britain and Ireland upon which the Duties of Customs on Importation shall have been paid, on the same being by any licensed Manufacturer exported as Merchandise, or deposited in any Bonded Warehouse to be used as Ships Stores, and packed in whole and complete Cases, each containing not less than Eighty Pounds net Weight of such Tobacco, there shall be allowed on such Exportation or Deposit thereof a Drawback of Three Shillings and Threepence, in lieu of the Drawback now allowed by Law on the Exportation of Tobacco, subject to such Increase or Reduction in the Amount of such Drawback as may result from the Examination of such Tobacco or a Sample or Samples thereof under the following Rule; that is to say,
For every One hundred Pounds of Tobacco which shall be found to contain Thirteen Pounds of Moisture and Eighty-seven Pounds of dry Tobacco, the Drawback of Three Shillings and Threepenceper Pound shall be allowed, and so in proportion for any other Quantity; and if on Examination the Proportion of Moisture contained therein shall be found to exceed Thirteen Pounds in every One hundred Pounds Weight thereof, a proportionate Reduction shall be made in the Drawback allowed in respect of every Pound of such Excess of Moisture; but if the Proportion of Moisture contained therein shall be found to be less than Thirteen Pounds in every One hundred Pounds Weight thereof, a proportionate Increase shall be made in the Drawback allowed in respect of every Pound below Thirteen Pounds in every One hundred Pounds Weight thereof:
And the Drawback allowed by this Act on the Exportation of Tobacco as Merchandise shall be ascertained and paid with all convenient Speed after the Shipment thereof, and the Drawback allowed on the Deposit of Tobacco in the Warehouse for Use as Ships Stores only shall be ascertained and paid with all convenient Speed after the Deposit thereof:
Provided always, that no Tobacco shall be exported from any Ports or Places which shall not have been approved for the Importation of Tobacco, and no Drawback shall be allowed upon any Tobacco, except Snuff, in which the inorganic Matter contained therein shall exceed the Proportion of Twenty-two Pounds in every One hundred Pounds Weight of such Tobacco, exclusive of Water; and if such Tobacco shall contain less than Twenty-two Pounds and more than Eighteen Pounds of such inorganic Matter in every One hundred Pounds Weight, exclusive of Water, a Deduction shall be made from the Drawback allowed of Three Shillings and Threepence in respect of every Pound of such Excess of inorganic Matter above Eighteen Pounds in the One hundred Pounds as aforesaid: Nor shall any Drawback be allowed upon any Tobacco in which the Sand contained therein shall exceed Two Pounds in every One hundred Pounds of such Tobacco, exclusive of Water: Nor shall any Drawback be allowed on the Exportation of any Cavendish or Negrohead Tobacco manufactured in Bond and delivered for Home Consumption: Nor shall any Drawback be allowed upon any Tobacco in which there shall be found more than Twenty-five Pounds of Tobacco Stalks in every One hundred Pounds Weight of such Tobacco, exclusive of Water; nor unless the Tobacco Stalks contained therein shall have been fairly cut in the same with Portions of the Lamina of the Leaf adhering thereto: Provided nevertheless, that the full Drawback of Three Shillings and Threepenceper Pound shall be allowed upon Snuff on the Exportation thereof, if the Quantity of inorganic Matter contained therein does not exceed the Proportion of Eighteen Pounds in every One hundred Pounds Weight of such Snuff, exclusive of Water; but if it contain more than that Proportion of inorganic Matter a Deduction shall be made from the Drawback allowed of Three Shillings and Threepence in respect of every Pound of such Excess above the Proportion of Eighteen Pounds in the Hundred: And in assessing the Duty on any Package of Tobacco imported into Great Britain and Ireland, or in calculating the Drawback allowable on the Exportation or Deposit in the Warehouse of any Package of Tobacco from Great Britain and Ireland, no Duty shall be charged or a Drawback allowed in respect of any Fraction of a Pound: And it shall be lawful for the Officers of Customs for the Purposes of this Act to take Samples of any Tobacco imported into or entered for Exportation from Great Britain and Ireland, or deposited in the Warehouse to be used as Ships Stores: And in case any Dispute shall arise as to the Quantity of Moisture contained in any Tobacco imported into Great Britain and Ireland, or as to the Quantity of Water or inorganic Matter, including Sand, contained in any Tobacco upon which Drawback is claimed on Exportation, it shall be lawful for the Officers of Customs to submit any such Tobacco or Samples thereof to the Officers of Inland Revenue or Excise for Examination, and the Decision of such Officers of Inland Revenue or Excise as to the Quantity of Moisture or inorganic Matter contained therein shall be final, and the Amount of Duty or Drawback in respect thereof shall be determined accordingly.
2 Commissioners may appoint Warehouses for Manufacture of Tobacco in Bond.
2. The Commissioners of Customs shall or may by Order under their Hand from Time to Time direct in what Warehouses or in what Parts or Divisions of any Warehouses, now approved or appointed or hereafter to be approved or appointed, for the Security of Duties on Tobacco under this or any Act in force relating to the Customs, so long as such Appointment or Approval shall remain unrevoked, the Processes of manufacturing or converting unmanufactured Tobacco into Cavendish or Negrohead, and the weighing, making into Parcels, wrapping up, and labelling of Cavendish or Negrohead, whether ofBritish or...
To continue reading
Request your trial