CSMS Message: 92-000696

TO : ALL ABI BROKERS.

FROM : HQ OAB

SUBJECT : OTH-3332111-TOBACCO

DATE : 11/30/92

3332111

TO : ALL DEPUTY ASSISTANT REGIONAL COMMISSIONERS
REGIONAL DIRECTORS (COMMERCIAL OPERATIONS), DISTRICT,
AREA AND PORT DIRECTORS OF CUSTOMS

FROM : ACTING DIRECTOR, OFFICE OF TRADE

SUBJECT : INCREASE IN THE FEDERAL EXCISE TAX RATES FOR TOBACCO
PRODUCTS AND CIGARETTE PAPERS AND TUBES

PASS TO : INSPECTORS, IMPORT SPECIALIST AND OTHER INTERESTED
PARTIES

THIS IS TO ADVISE YOU THAT THE FEDERAL EXCISE TAX RATES FOR
TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES WILL BE INCREASED
EFFECTIVE JANUARY 1, 1993. THE NEW RATES ARE IMPOSED BY THE
OMNIBUS BUDGET RECONCILIATION ACT OF 1990 (PUBLIC LAW 101-508).

OUTLINED BELOW IS A SUMMARY OF THE NEW TAX RATES:

TOBACCO PRODUCT OLD RATE NEW RATE

SMALL CIGARS .9375 PER THOUSAND 1.125 PER THOUSAND

LARGE CIGARS 10.625% OF PRICE 12.75% OF PRICE NOT
NOT TO EXCEED $25 TO EXCEED $30 PER
PER THOUSAND THOUSAND

SMALL CIGARETTES $10 PER THOUSAND $12 PER THOUSAND

LARGE CIGARETTES $21 PER THOUSAND $25.20 PER THOUSAND

CIGARETTE PAPERS 0.625 CENT/50 PAPERS 0.75 CENT/50
PAPERS

CIGARETTE TUBES 1.25 CENT/50 TUBES 1.5 CENT/50 TUBES

SMOKELESS SNUFF 30 CENTS PER POUND 36 CENTS PER POUND

CHEWING TOBACCO 10 CENTS PER POUND 12 CENTS PER POUND

PIPE TOBACCO 56.25 CENTS PER POUND 67.5 CENTS PER
POUND

QUESTIONS BY CUSTOMS OFFICERS CONCERNING THIS ISSUANCE SHOULD BE
DIRECTED TO JAN PRIESTLEY AT (202) 927-1136. THE IMPORTING
PUBLIC AND OTHER INTERESTED PARTIES SHOULD CONTACT LONNIE MUNCY
OR TAMI LIGHT, BUREAU OF ALCOHOL,TOBACCO AND FIREARMS AT
(202)927-8200.

WILLIAM LUEBKERT