अन्तःशुल्क राजस्व

Excise is among the dependable pillars of Nepal's domestic revenue, collected at production on a narrow group of goods whose consumption barely wobbles. Tobacco, alcohol and petroleum products dominate the intake, and because consumption is inelastic, the collection improves year after year without any improvement in the economy's health. The constitutional destination is layered. Excise is divided between the federal government and other levels of the state under the revenue-sharing arrangements, so the duty charged at the factory gate eventually finances roads, the provincial and local services. The connection between the road tax on fuel and the road maintenance programme is the clearest civic echo of the levy. Understanding the destination does not change the compliance but it gives the schedule a rationale. A stable excise collection protects the predictable programmes that provincial budgets assume, which is exactly why the base is guarded: evasion attacks the most reliable revenue stream the state possesses. Funded programmes aside, the practical takeaway for manufacturers is that the department watches excise hardest of all the taxes it administers.