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The consumer is ultimately responsible for covering the cost of any excise taxes levied by the government on goods.
About Excise Tax
Any duty on produced items that is assessed at the time of manufacture rather than the time of sale is known as an excise, or excise tax. Excises and customs duties are frequently used interchangeably, although customs taxes are imposed on already-existing products when they pass a specified border in a certain direction, whereas excise is imposed on things that were created inland.
Since an excise is seen as an indirect tax, the manufacturer or seller that pays the levy towards the government is required to compensate for their loss by increasing the price that the final purchaser of the goods will have to pay.
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