- noun a tax on certain goods consumed in a country (such as alcohol, petrol or cigarettes). The duty on goods imported into a country is called customs duty.
- noun a tax on the sale of goods such as alcohol and petrol which are produced in the country, or a tax on imports where the duty was not paid on entry into the country
- noun a tax on the sale of goods such as alcohol and petrol which are produced in the country or on some goods brought into the country
- noun a tax on particular goods produced in a country, e.g. alcohol
- a tax levied by a government on some items sold in a country. For example, in the UK there is excise duty on wine, beer and spirits. Excise duty on wine is payable once it is sold to a consumer, but if people buy wine to store and age, they can store the wine in a bonded cellar licensed by the government and only pay excise duty when the wine is removed from the cellar.