3.4 Law of Excise Duty

The Excise Duty Act, 2058 (2002) — the selective-consumption tax: The excisable goods-and-services — the liquor-beer-tobacco-and-soft-drinks core; the petroleum's special face; the services' excise (the telecom-and-banking faces); The manufacture's discipline — the licensing; the excise seal (the bonded-warehouse system's control); The rates — the specific-and-ad-valorem mixture; the Finance Act's annual adjustments (the "sin-tax" budget staple); The domestic-vs-import coordination — the imported excisables' border collection; The federalism face — the divisible pool's component (the VAT-and-excise sharing — Unit 2's machinery).