Problems with unscrupulous suppliers have led to the need for new measures
The State Tax Service (GSN) has provided clarifications regarding the introduction of an excise tax and mandatory labeling of non-alcoholic beverages that may be classified as baby food.
Starting January 1, 2026, the excise tax will apply to non-alcoholic beverages, including mineral and carbonated waters containing sugar, sweeteners, or flavorings, classified under the HS code 2202. These beverages will be required to have excise stamps, regardless of the presence of a registration certificate as baby food.
Furthermore, according to the resolution of the Cabinet of Ministers of the Kyrgyz Republic, as of May 1, 2026, the circulation of unmarked stocks of such products will be prohibited in the country.
The excise tax rate for the specified beverages will remain unchanged at 3 soms per liter.
The GSN clarified that only those beverages containing sugar, sweeteners, or flavorings will be subject to excise tax, while baby food, such as cereals and purees, will not be taxed.
"This measure is aimed at eliminating the risks of tax evasion through the provision of the mentioned certificates and creating equal conditions for domestic producers of non-alcoholic beverages," the tax service noted.
It should be noted that there is no authorized body in Kyrgyzstan that can issue certificates of state registration for beverages as baby food. Previously, this created opportunities for unscrupulous practices, where some importers used such certificates for certain flavors to avoid excise tax, while similar products with other flavors were taxed.
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