Assertion: excise tax | /r/HasProperty | payable
Facets:
value: by the importer
type: OTHER
value: at the time
type: TEMPORAL
value: on the same product
type: OTHER
Source sentences:
text: When goods are made in Canada, excise tax is payable when the goods are delivered to the buyer.
text: Both excise and VAT may be payable on the same product.
text: When they are imported, excise tax is payable by the importer, at the time the goods were imported.