The fiscal system, as a fundamental system of the Republic of Croatia, the European Union, and indeed the rest of the world, is an indispensable part of every entity. The key role of the system itself is to generate revenue to cover state expenses and finance public needs, or public interests. The most well-known way in which states, as well as local and regional government units, acquire revenue is though the introduction and implementation of various mandatory and optional taxes – these include income tax, value-added tax, as well as excises which are, we could say, o fan obligatorily optional nature. Excises, or excise duties, are a type of tax levied on the consumption of certain products. These include, for example, excise on coffee and soft drinks, excise on motor vehicles, and so on. These taxes are regulated by regulations at the European Union level, meaning that each member state must implement them into its legislation. The paper is structured in a way that in the introductory part and several subsequent sections, we familiarize ourselves with the concept of excise and the fiscal system. Following this, we focus on the division of excises and their implementation in the system of the Republic of Croatia, and finally, we arrive at the conclusion of their importance and role, being regulated at the level of the entire community such as the European Union.