Cigar, meaning

Commentary – Essential Tax Companion ¶77260

Cigarette, meaning

Commentary – Essential Tax Companion ¶77260

Customs duty, personal relief

Commentary – Essential Tax Companion ¶77080

Excise duty

Commentary – Essential Tax Companion ¶77150 ; Essential Tax Companion ¶77260

Record-keeping requirements

Commentary – Essential Tax Companion ¶77260

Registered consignees

Commentary – Essential Tax Companion ¶77290

Registered excise dealers (REDS)

Commentary – Essential Tax Companion ¶77290

Warehousing

Duty credits

Commentary – Essential Tax Companion ¶77260

Generally

Commentary – Essential Tax Companion ¶77260