Excise duties are indirect taxes on the production, import or consumption of specific products. Unlike customs duties (on imports) and VAT (on value added), excise duties target specific categories of goods regardless of origin. Main products subject to excise: 1) Energy products: petrol, diesel, natural gas; 2) Alcohol and alcoholic beverages; 3) Tobacco products and e-cigarette liquids; 4) Electricity. In Italy, Legislative Decree 43/2025 reformed the Excise Code (TUA), reshaping levies and reporting obligations for energy products and alcoholic beverages. In Switzerland, main excise taxes include mineral oil tax, tobacco tax, spirits tax, and automobile tax (4%). Excise is paid when goods are released for consumption and is calculated per quantity (litres, kg, pieces), not by value.