Русско-англо-русский юридический словарь

An excise or excise tax is any duty on manufactured goods which is levied at the moment of manufacture, rather than at sale. Excises are often associated with customs duties (which are levied on pre-existing goods when they cross a designated border in a specific direction); customs are levied on goods which come into existence – as taxable items – at the border, while excise is levied on goods which came into existence inland. (Wikipedia)

Although sometimes referred to as a tax, excise is specifically a duty; tax is technically a levy on an individual (or more accurately, the assessment of what that amount might be), while duty is a levy on particular goods. (Wikipedia)

excise duty is a tax on some types of goods such as alcohol, cigarettes, or petrol paid to a national or state government (Cambridge Business English Dictionary)