Excise duty is paid on cigarettes, wine and beer.

BBC: Balancing the nation's books

Only payroll taxes and sin taxes (excise taxes on beer, wine, and cigarettes) rated higher.

FORBES: Happy Birthday, Income Tax

The margins on smuggled beer, wine and cigarettes are much slimmer.

ECONOMIST: Smuggling

They also pay federal excise taxes on gasoline, beer, wine, liquor, tires, and cigarettes.

FORBES: Rick Perry: Middle Income Americans Don't Pay Enough Income Taxes

The raids uncovered 363, 620 cigarettes, 154kg of rolling tobacco, 81 litres of spirits, 454 litres of beer and 11 litres of wine.

BBC: Counterfeit cigarettes seized in raids in Kent