सुर्तीमा अन्तःशुल्क

Tobacco is the classic excise product because demand stays stubborn whatever the price, making it the ideal base for a tax that both raises revenue and discourages use. Nepal charges excise on cigarettes under the schedule, with rates that scale by the pack size and quality, and similar duties attach to khaini, gutkha and the other processed tobacco forms sold everywhere. The charge is embedded at manufacture: excise is collected from the producer at the factory gate, so the duty is fully shifted into the retail price, invisible but decisive in what a packet costs. The structure is adjusted over time to keep the levy ahead of inflation. For businesses the obligation is mechanical: registration, banderoles on dutiable production, returns and deposits. The risk area is unrecorded output, where tobacco produced without the excise stamp undercuts the taxed product and carries heavy penalties when found. Manufacturers who run the full stamp and deposit cycle pay the duty and trade openly, while edge-of-compliance operators discover that excise applies to every packet, including the quiet ones.