Chapter DMBM535020

Published date29 April 2016
Record NumberDMBM535020

Excise duties are inland duties; some are levied on articles at the time of their manufacture, such as alcoholic drinks and tobacco, but also on salt and paper.

Other excise duties cover financial transactions such as betting and gaming.

They are all under the collection and management of the Commissioners of Revenue and Customs (section 5(1) (b) of the Commissioners for Revenue and Customs Act 2005). Formerly Excise duties were under the care and management of the...

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