The excise tax is an indirect tax imposed on certain goods – manufactured in Thailand or imported – when they leave the factory or warehouse or come into the country. The excise tax is amongst others levied on petroleum, beverages, electrical appliances, perfumes and motor vehicles. As for import duties, the excise tax is imposed either at a specific rate (based on the volume of alcohol content) or at an ad valorem rate (a percentage of the value of the product) and range from one to 50%. The latter is most commonly used here.