Excise duties are paid on goods that are

Excise duties are paid on goods that are manufactured within the country. Excise duty is a tax that is levied on specific goods that are produced within a country, such as alcohol, tobacco, petroleum, and certain luxury items. The tax is paid by the manufacturer of the goods and is included in the price of the product. The purpose of excise duty is to raise revenue for the government and to discourage the consumption of certain goods that are deemed to be harmful or non-essential. The tax is typically based on the quantity or value of the goods produced. Goods that are imported into the country may also be subject to customs duties or tariffs, which are different from excise duties. Exported goods, on the other hand, are typically exempt from excise duties as they are not being consumed within the country. Goods kept in bond warehouses are also exempt from excise duties until they are released into the market.