This article focuses on excise taxes, which play an important role in the revenue structures of the ASEAN countries. Following an introduction, the article reviews the nature, role and revenue importance of the excise tax systems in the indirect tax structures of the ASEAN countries. The article also examines the various objectives of excise taxation, including raising revenue and discouraging consumption, and considers the issues in excise tax design. The last part of the article summarizes and concludes.