The results are affected by pre-stocking at the end of last year in reaction to the excise duty hike.

由于消费税提高，去年年底的预库存影响了结果。

Previously, the excise duty varied according to price.

此前，消费税因价格不同而不同。

The rate of taxation or rate of customs and excise duty is of great importance.

税率或进口关税和消费税的税率极为重要。

Usually, any changes in excise duty are followed by similar changes in customs duty.

通常情况下，消费税上的所有变化都要与关税的变化相吻合。

The two main current sorts of tax-fuel duty and vehicle excise duty (VED) -do not do that well.

目前两种主要形式的税—燃油税和交通消费税—并不能达到这一目的。