An Evaluation of Excise Duties in the SAARC Member States

All the member states of the South Asian Association for Regional Cooperation (SAARC), except Afghanistan and the Maldives, levy excise duties. Their scope, however, varies considerably among the member states, as do the policy considerations, implementation and practice. This article provides an overview of the evolution of excise duties in the region, the structure of such duties, and the implications arising from a federal regime.