Our glossary simplifies common industry terms in freight and logistics into clear, easy-to-understand explanations.
消費稅（Excise Tax / Consumption Tax）是政府對特定商品（如酒類、煙草、能源產品）徵收的稅款，目的在於調節消費、保障公共財政及引導行為。在國際貿易中，進口貨物除關稅外，還可能需繳納消費稅。
不同國家對消費稅的課徵範圍與稅率各異。企業在出口或進口前，應查閱當地稅則並預估最終成本，避免因稅務疏忽導致貨物滯留或額外費用。
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