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Singapore Budget 2002
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Budget 2002
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  PART II: THE FY 2002 BUDGET  
 
 
 
 
 
  PART III: TAX AND FEE CHANGES  
 
 
 
 
 
 
 
  PART IV: THE ECONOMIC RESTRUCTURING PACKAGE  
 
 
 
 
 
 
 
 
  PART V:  
  ANNEXES  
 
 
 
 
 
 
 
 
 
 
 
 
     

 
 
Budget Speech 2002
   
ANNEX 3: New Excise Duties for other Tobacco Products
 

New Excise Duties for other Tobacco Products

HS Code

Description

Excise Duty
(per kg)

24.01

Unmanufactured tobacco; tobacco refuse

 

2401.10

Tobacco, not stemmed/stripped

 

100

  • Virginia type, flue-cured

$150

900

  • Other

$150

24.20

Tobacco, partly or wholly stemmed/stripped

 

100

  • Tobacco leaf, partly stripped, Virginia-type

$150

900

  • Tobacco leaf, partly stripped, other type

$150

2401.30 000

Tobacco refuse

$150

24.02

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

 

2402.10 000

Cigars, cheroots & cigarillos, containing tobacco

$210

2402.20 000

Cigarettes containing tobacco

$210

2402.90

Others:

 

100

  • Cigarettes with tobacco substitutes

$210

900

  • Cigars, cheroots & cigarillos with tobacco substitutes

$210

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:

 

100

  • Packed for retail sale

$210

 

  • Other:

 

910

    • For the manufacture of cigarettes

$150

990

    • Other

$210

 

Other:

 

2403.91 000

  • "Homogenised" or reconstituted tobacco

$210

2403.99

  • Other:

 

100

    • Beedies

$70

200

    • Snuff

$210

 

    • Other manufactured tobacco:

 

810

      • Provided that at the time of release form Customs control, the Director-General is satisfied that it is not intended to be used for the manufacture of cigarettes by power operated machinery

$70

820

      • Smokeless tobacco including chewing and sucking tobacco

$70

890

    • Other

$210

900

  • Other

$210

 

 
 
   
 
 
   
     
 
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