What kind of goods does "excise tax" apply to?

Excise tax specifically applies to certain goods, notably those that are often subject to regulation and consumption control, such as alcohol and tobacco. These goods are singled out because they can have significant societal impacts, including health issues related to excessive consumption. The government imposes excise taxes on these products as a way to discourage their use, raise revenue, and also to cover external costs associated with their consumption.

This taxation is different from tariffs, which apply broadly to all imported goods, or from taxes on raw materials or luxury items, which do not have the same specific application. By focusing on items like alcohol and tobacco, excise taxes target particular markets and behaviors rather than being a blanket tax on all goods or limited to just luxury or raw materials.