NIGERIA 



Item 



Tobacco: 



Unmanufactured: 

 For manufacture of cigarettes 

 Other 



Manufactured: 

 Cigars 



Cigarettes 



Other, including snuft , 



1968 



Specific rate 

 (local currency) 



£ s d 

 per lb. 



15 3 



1 10 



3 



^3 



2 5 



Total duty, 

 U.S. equiv.i 



17. S. dol. 



per lb. 



2.13 



2.80 



8.40 



8.40 

 6.30 



1957 



Specific rate 

 (local currency) 



£ s d 

 per lb. 

 15 



12 6 



1 6 8 

 (per 100) 



1 17 6 



Total duty, 

 U.S. equiv.i 



U.S. dol. 



per lb. 



2.10 



1.75 



2.24 



5.25 



' Conversion rate, 1957 & 1968: 1 pound (20 shillings) = US$2.80. 



? Or 7 Pounds and 7 shillings per 1,000, whichever is higher. 



Note: A Reconstruction Surtax of Th percent of assessed duty on all imports into Nigeria. 



Import license for cigarettes required. 



RWANDA (REPUBLIC OF) 



Item 



1968 



Ad valorem rate 



Total duty, 

 U.S. equiv. 



1957 



Ad valorem rate 



Total duty, 

 U.S. equiv. 



Tobacco: 



Unmanufactured 



Manufactured: 



Cigars and cheroots 



Cigarettes 



Smoking, chewing and snuff 



Other 



Percent 

 30 



*20 

 ^10 

 ^20 

 ^20 



U.S. dollar 

 per pound 



Percent 

 50 



80 

 80 

 80 

 80 



U.S. dollar 

 per pound 



Plus revenue tax 40 percent. 

 Plus' revenue tax 10 percent. 

 Note: A statistical tax of 3 percent is assessed on all imports. 



65 



