Excise duties are inland duties levied on articles at the time of their manufacture.

Far more revolutionary in its effects was the introduction of the excise or inland duties on goods, a step which Elizabeth, James I and Charles I had hesitated to take.

His or Her Majesty's Excise duties are inland duties levied on articles at the time of their manufacture, such as alcoholic drinks and tobacco, but duties have also been levied on salt, paper and windows.

To allow the merchant to draw back upon exportation, either the whole or a part of whatever excise or inland duty is imposed upon domestic industry, can never occasion the exportation of a greater quantity of goods than what would have been exported had no duty been imposed.