(1)In Schedule 1 to TDPA 1979 (table of rates of tobacco products duty), for the Table substitute—
| 1 Cigarettes | An amount equal to the higher of— (a) 16.5% of the retail price plus £294.72 per thousand cigarettes, or (b) £393.45 per thousand cigarettes. |
| 2 Cigars | £367.61 per kilogram |
| 3 Hand-rolling tobacco | £351.03 per kilogram |
| 4 Other smoking tobacco and chewing tobacco | £161.62 per kilogram |
| 5 Tobacco for heating | £302.93 per kilogram” |
(2)In consequence of the provision made by subsection (1), in Schedule 2 to the Travellers’ Allowances Order 1994 (which provides in certain circumstances for a simplified calculation of excise duty on goods brought into Great Britain)—
(a)in the entry relating to cigarettes, for “£347.86” substitute “£393.45”,
(b)in the entry relating to hand rolling tobacco, for “£302.34” substitute “£351.03”,
(c)in the entry relating to other smoking tobacco and chewing tobacco, for “£144.17” substitute “£161.62”,
(d)in the entry relating to cigars, for “£327.92” substitute “£367.61”,
(e)in the entry relating to cigarillos, for “£327.92” substitute “£367.61”, and
(f)in the entry relating to tobacco for heating, for “£81.07” substitute “£90.88”.
(3)The amendments made by this section are treated as having come into force at 6pm on 15 March 2023.