A tax levied on the consumption of particular goods. These may be levied to raise government revenue, and are often levied at higher rates on goods whose consumption is believed to have adverse effects on public health, public order, or the environment. Excise duties on alcoholic drinks, tobacco, and petrol are widely used for both purposes.
It is a tax on manufacture of goods within the country. The rates of excise duty depends upon the nature of item manufactured, the nature of the manufacturing concern, and the place of ultimate sale according to which the good is put in a specific grade.
A tax on goods which are locally manufactured.
an inland impost, levied upon articles of manufacture or sale, and also upon licenses to pursue certain trades or to deal in certain commodities
an indirect tax levied on certain types of goods produced or manufactured in Australia including petrol, alcohol, tobacco and coal.
A duty imposed on spirits and tobacco products. Under section 21 of the Customs Tariff, a customs duty equal to excise duty may be levied on such goods when they are imported into Canada.
Duty payable on domestic manufacture of goods listed in the third schedule to Customs and Excise Act 1996.
The excise duty (called also selective consumption tax) is one of the most important taxes forming the core budget in Latvia; it is imposed on specific groups of produced or imported consumer goods and paid by natural and legal persons. The basic idea behind the excise duty is to limit the consumption of goods harmful to human health and naturally – to add funds to the budget. The duty is calculated as LVL per one item of the product or as percentage based on the product's price.
In September 2010, the law was amended stating that until 30 June 2011 the excise duty would not be imposed on natural gas used as fuel.