Exhibit 107

Calculation of Filing Fee Table

424(b)(2)

(Form Type)

B.A.T Capital Corporation

(Exact name of registrant as specified in its charter)

Table 1: Newly Registered and Carry Forward Securities

	Security Type	Security Class Title	Fee Calculation or Carry Forward Rule	Amount Registered		Proposed Maximum Offering Price Per Unit		Maximum Aggregate Offering Price		Fee Rate	Amount of Registration Fee
Newly Registered Securities
Fees to Be Paid	Debt	5.834% Notes due 2031	Rule 457(r)	$	850,000,000	100.000	%	$	850,000,000	0.00014760	$125,460
Fees to Be Paid	Debt	6.000% Notes due 2034	Rule 457(r)	$	850,000,000	100.000	%	$	850,000,000	0.00014760	$125,460
	Total Offering Amounts							$	1,700,000,000		$250,920
	Total Fees Previously Paid										n/a
	Total Fee Offsets										n/a
	Net Fee Due										$250,920