Excise Revenue

Customs and Excise duty play a significant role in the government revenue collected by customs. Over the years the excises revenue have become the "back bone" of the government revenue collected by customs. The  excise revenue is collected from tobacco products namely: cigarettes, cigars, tobacco leaves, sliced tobacco, and other processed tobacco products, regardless of whether using or not using substitutes or auxiliary materials in the manufacturing process.

Besides tobacco, excise duties are also collected from ethyl alcohol or ethanol, regardless of the materials used and the manufacturing process and beverages containing concentrates ethyl alcohol in whatever strength regardless of the materials used and the manufacturing process.

If the revenue of customs duty is compared to that of excise sector, it shows that the revenue of excise sector is much bigger than that of customs duty. This is because of a tremendous increase in revenue collected from  excise goods.

The changing of revenue figures in both sectors have been caused among others by the changing of import structure.