Assertion: excise tax | /r/RelatedTo | customs duties
Facets:
value: often
type: TEMPORAL
Source sentences:
text: 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 that come into existence – as taxable items – at the border, while excise is levied on goods that came into existence inland.