Excise tax

Taxation imposed by countries as a levy for specific items such as tobacco or alcohol. Also call sin tax due to its association with so-called ‘sinful’ products.

Expression of Interest (EOI)

Part of the qualification process to receive a tender document. The buyer (ie. a government organisation) is requesting a provider to express an interest in providing goods and services for a project.


The conversion of information or data into a code.


The conversion of data or information into a format that requires a key or password to access the data.


An electronic statement of a product’s history and passage through the supply chain, with each movement and transaction recorded so that, at any point in the chain and at its end, the lineage of the product can be obtained.