Tariff amendment sets detailed excise rates for tobacco and nicotine products, including per thousand cigarette duties and percentage rates.

The amendment replaces the Fourth Schedule, Section IV Table to set itemised tariff entries and excise duty rates for tobacco and nicotine products: unmanufactured tobacco largely at 70% (refuse 60%); cigars/cigarillos at 25% or Rs. 5,000 per thousand; cigarettes by specific per-thousand amounts (Rs. 2,700-11,000); manufactured tobacco rates varying from 10% to 325% depending on product (e.g., hookah 40%, chewing tobacco 100%, smoking mixtures 325%); inhalation nicotine products and other categories include specified weight- or unit-based rates, with some entries unspecified.

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