Excises are distinguished from customs duties, which are taxes on importation; excises, whether defined broadly or narrowly, are "inland" taxes, whereas customs duties are "border" taxes.
Excises, whether broadly defined or narrowly defined, are "inland" taxes, whereas customs duties are "border" taxes. Excises are distinguished from customs duties, which are taxes on importation.
Excises are distinguished from customs duties, which are taxes on importation. Excises, whether broadly defined or narrowly defined, are "inland" taxes, whereas customs duties are "border" taxes.
Excises are distinguished from customs duties, which are taxes on importation. Excises, whether broadly defined or narrowly defined, are "inland" taxes, whereas customs duties are "border" taxes.