Effective duty rates on cigarettes limit excise liability by category and require 65:35 apportionment between duty heads. Exempts specified cigarettes under sub-heading 2403.11 by capping duty to prescribed effective rates per one thousand cigarettes for distinct non-filter and filter length categories, and requires apportionment of the duty between basic excise and additional excise on a 65 : 35 basis.
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Effective duty rates on cigarettes limit excise liability by category and require 65:35 apportionment between duty heads.
Exempts specified cigarettes under sub-heading 2403.11 by capping duty to prescribed effective rates per one thousand cigarettes for distinct non-filter and filter length categories, and requires apportionment of the duty between basic excise and additional excise on a 65 : 35 basis.
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