49AAAmount of duty

#### 49AA Amount of duty (1) This regulation explains how to work out the amount of duty that is to be used to determine the amount of a penalty, relating to a quantity of tobacco leaf, under the following provisions of the Act: (a) section 28; (b) section 30; (c) section 31; (d) section 33; (e) section 35; (f) section 39K; (g) section 39M; (h) section 44; (i) section 117C; (j) section 117D; (k) section 117F; (l) section 117H. (2) If the tobacco leaf was seized in a bale, the amount of duty is:  where: > rate is the rate of excise duty applicable, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption. > weight — 2 is the gross weight of the bale and the tobacco leaf, in kilograms, minus 2 kilograms. (3) If tobacco leaf was not seized, but there is sufficient evidence available to show that the quantity of tobacco leaf was in a bale, the amount of duty is:  where: > rate is rate of excise duty applicable, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption. > weight is 100 kilograms. (4) If the tobacco leaf was seized in unbaled form, the amount of duty is:  where: > rate is the rate of excise duty applicable, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption. > weight is the weight of the tobacco leaf in kilograms. (5) If tobacco leaf was not seized, but there is sufficient evidence available to show that the quantity of tobacco leaf was in unbaled form, the amount of duty is:  where: > rate is the rate of excise duty applicable, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption. > weight is the weight of the tobacco leaf, in kilograms, as shown by the evidence. > Note: Penalty day is defined in section 4 of the Act.