The Department of Excise, which operates under the directions and guidelines of the Ministry of Finance and Planning, obtains its legal authority for implementation of the excise policies of the Government and relevant activities including the protection and collection of excise revenue, principally under the Excise Ordinance (Chapter 52 of the Legislative Enactment).
In addition, the authority and responsibility for administration of the Tobacco Tax Act No. 08 of 1999 and the collective responsibility for the enforcement of Poisons, Opium and Dangerous Drugs Ordinance with the Police and other relevant agencies are also mandatory functions delegated to the Department.