5.5 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's control (the bonded-warehouse system's lore)); the rates (the specific-and-ad-valorem mixture; the Finance Act's annual adjustments (the "sin-tax" budget staple)); the domestic-vs- import face (the customs-excise coordination (the imported excisable's border collection)); the sharing (the divisible pool's component — the U3.3's federal share machinery).