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EXCISE DUTIES

Statistics Directorate    
French Equivalent: Droits d’accise

Definition:
Excise duties consist of special taxes levied on specific kinds of goods, typically alcoholic beverages, tobacco and fuels; they may be imposed at any stage of production or distribution and are usually assessed by reference to the weight or strength or quantity of the product.

Source Publication:
SNA 7.69 and OECD 5121.

Hyperlink:
http://esa.un.org/unsd/sna1993/introduction.asp

Statistical Theme: National accounts

Created on Tuesday, September 25, 2001

Last updated on Sunday, November 11, 2001