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Please note: »Ê¹ÚÌåÓýapp below are only examples of how to calculate excise duty. »Ê¹ÚÌåÓýapp duty rates on these calculations are only correct from the date specified and may have changed. Please check GOV.uk for current duty rates and information on the MET.

Including: Cigarettes, Cigars, Hand-rolling tobacco, Other smoking tobacco, Chewing tobacco and Tobacco for heating.

Cigarettes are charged at a percentage rate of their retail value plus a fixed rate per 1000 cigarettes. »Ê¹ÚÌåÓýapp current duty rate (Sept 2019) is 16.5% of the retail price plus £228.29 per thousand cigarettes.

To calculate the excise duty on one case of cigarettes containing 5000 cigarettes; retail value £11.00 for a pack of 20.

Find the number of packs per case:

5000/20 = 250 packets in the case.

»Ê¹ÚÌåÓýapp retail value of the case is: 250 x £11.00 = £2750.00

Part of the duty calculation is: 16.5% of the retail value = £2750.00 x (16.5/100) = £453.75.

»Ê¹ÚÌåÓýapp other part is £228.29 per 1000: (5000 x £228.29) / 1000 = £1,141.45

»Ê¹ÚÌåÓýapp total duty for the case is £1,141.45 + £453.75 = £1,595.20

Other tobacco products are calculated as an amount in sterling per kg of weight. »Ê¹ÚÌåÓýapp present rate (Sept 2019) for hand-rolling tobacco is: £234.65 per Kg.

To calculate the excise duty on a case of Hand-rolling tobacco weighing 5kg.

Multiply the Kg amount by the excise duty rate. 5 x £234.65 = £1,173.25.

Tobacco for heating is calculated on the weight of the tobacco or tobacco mixture and applied per thousand sticks. »Ê¹ÚÌåÓýapp present duty rate (2019) is £234.65.

So, for instance, Excise duty due on 1000 sticks is calculated as follows:

1000 sticks = 0.305 Kg (or 305 grams) being an average weight for the sticks

Times the weight in kilograms by the excise duty rate e.g.

0.305(weight) x £234.65 (excise duty rate) = £71.57 per 1000 sticks

In an example of 200 heatsticks the calculation would be as follows:

If 1,000 Heatsticks weigh 0.305kgs, 200 will weigh 0.061kgs

0.061kgs x £234.65 = £14.31