Assertion: excise tax | /r/CapableOf | come into existence
Facets:
Source sentences:
text: If a good is purchased in one country and later exported to another, excise must be paid when it was manufactured, and customs then paid when it enters the second country; in a sense, the 'creation' of the good has been taxed twice, although from the second country's point of view, it only came into existence as a taxable good at the border.[citation needed]