According to the latest clarifications from the State Tax Service of the Kyrgyz Republic, starting from January 1, 2026, all non-alcoholic beverages classified under the HS code 2202 and having a registration certificate as baby food will be subject to excise tax and must be labeled with excise stamps. This applies to beverages such as mineral and carbonated waters that contain sugar, sweeteners, or flavor and aroma additives.
As reported by the agency's press service, this measure will be in effect regardless of the presence of a registration certificate.
In accordance with the cabinet of ministers' resolution, starting from May 1, 2026, a ban will be imposed on the circulation of unlabeled stocks of these goods within the country.
The excise tax rate for this category of beverages will remain at the previous level — 3 soms per liter.
It is important to note that only those beverages that contain sugar, sweeteners, or flavor additives are subject to excise taxation. Baby food products, such as purees and cereals, do not fall under this category.
This initiative aims to prevent possible schemes for evading excise duties using the aforementioned certificates and to create equal conditions for domestic producers of non-alcoholic beverages.
It is also worth mentioning that there is currently no authority in Kyrgyzstan that can issue state registration certificates for beverages classified under HS code 2202 as baby food.
This has created opportunities for unscrupulous practices, where some importers presented such certificates for certain flavors of beverages, allowing them to avoid paying excise tax, while similar products with other flavors were taxed.
