Singapore Government
Singapore Budget 1998
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Budget 1998

  Part I: Review of The Economy  
 
 
 
 
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  Part II: The FY98 Budget  
 
 
 
 
 
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  ANNEXES  
 
 
 
 
 
 

 
 
Budget Speech 1998
   
 
 

ANNEX IV: Duties on Cigarettes

HS CODE DESCRIPTION Existing Excise Duty New
Excise Duty



24.01

240.10

100

900

Unmanufactured tobacco; tobacco refuse.

-Tobacco, not stemmed/stripped:

-Virginia type, flue-cured

-Other

$60.00 per kg

$60.00 per kg

 

 

$70.00 per kg

$70.00 per kg

 

 

2401,20

2401.30

100

900

000

-Tobacco, partly or whollly stemmed/stripped:

-Virginia type, flue-cured

-Other

-Tobacco refuse

$60.00 per kg

$60,00 per kg

$60.00 per kg

$70.00 per kg

$70.00 per kg

$70.00 per kg

24.02

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.

2402.10

2402.20

2402.90

000

000

100

900

-Cigars, cheroots and cigarillos, containing tobacco

- Cigarettes containing tobacco


- Other:

- Cigarettes containing tobacco substitutes

- Other

$115.00 per kg

$115.00 per kg

$115.00 per kg

$115.00 per kg

$130.00 per kg

$130.00 per kg

$130.00 per kg

$130.00 per kg

24.03

Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences.

2403.10

- Smoking tobacco, whether or not containing tobacco substitutes in any proportion:

2403.91

100

910

990

000

-- Packed for retail sale

-- Other:

--- For the manufacture of cigarettes

--- Other

- Other :

-- "Homogenised" or "reconstituted" tobacco

 
 

 
   
 
 
   
     
 
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