IMPORT DUTY (TOBACCO) [ S.L.337.36 1
SUBSIDIARY LEGISLATION 337.36
IMPORT DUTY (TOBACCO) REGULATIONS
14th March, 1978
LEGAL NOTICE 29 of 1978.
Citation. 
Regulations.
Interpretation.
Cap. 337.
2. In these regulations, "the Act" means the Import Duties
Act.
Duty on 
unmanufactured 
tobacco.
Cap. 382.
3. (1) The rates of duty prescribed by item (A) under heading
number 24.01 of the Act shall apply in respect of tobacco which is
imported, or withdrawn from bond, by or in favour of persons
holding a licence under the Excise Duty Act, to manufacture cigars
or to process pipe tobacco.
(2) Any demand for the release from Customs of any such
tobacco shall be accompanied by a declaration by the said licensee
that the tobacco in question will be used exclusively in the
manufacture of cigars or in the processing of pipe tobacco, as the
case may
Penalties.
released for purposes other than those declared by the person to
whom, or in favour of whom, it was released, shall be guilty of an
offence and shall be liable, on conviction, to a fine ( multa ) of not
more than two hundred liri or of an amount equal to three times the
import duty payable on such tobacco, whichever shall be the
greater, or to imprisonment for a term not exceeding three months,
or to both such fine and imprisonment.
