Out of the products subject to excise duty to be manufactured in or imported into the Nepal, excise duty stamp fee shall be imposed on the internal production of liquors and cigarettes at the rate of Two Rupees per pack (carton) and on liquors exportation at the rate of One Rupee per bottle. Excise duty stamp fee shall be imposed on the importation of cigarettes at the rate of Two Rupees per pack (carton) per outer. The stamp has to be sold only after making indication as specified by the Department.