1. The excise tax on wines and spirits is structured as a mixed ad valorem and alcohol-content-based specific tax. The ad valorem component is applied on fixed tax base amounts per volume, effectively operating as a volume-based specific tax and classified as such in this analysis. Therefore, the excise tax is classified as specific-mixed, i.e., a mix of volume-based specific and alcohol-content-based specific. 2. Base for ad valorem excise tax is the national average price set by the government. Categorized as 'Other' in this analysis.