Excise Taxes Without Exceptions: The State Tax Service on Beverages and "Baby Food"

Наталья Маркова Economy
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Starting from January 1, 2026, all non-alcoholic beverages classified under the HS code 2202 in the Kyrgyz Republic will be subject to excise tax, regardless of their status as baby food. This statement was made by the State Tax Service (STS).

According to the STS, the excise tax will affect various types of beverages, including mineral and carbonated waters that contain sugar, sweeteners, or flavorings. The excise tax for this category will remain at 3 soms per liter.

The ban on the sale of unmarked stocks of these products will come into effect on May 1, 2026.

The tax authority clarified that only beverages with added sugar, sweeteners, or additives will be subject to excise tax. Baby food products, such as purees and cereals, will not fall under the excise tax.

The STS emphasized that this measure is aimed at combating tax evasion and creating equal conditions for all producers. Previously, some importers used certificates of registration for beverages as baby food, which allowed them to avoid paying the tax, while similar products were subject to excise tax.

It was also noted that there is no authorized body in Kyrgyzstan that could issue certificates for the registration of beverages as baby food.

It is worth reminding that the process of implementing mandatory labeling of non-alcoholic beverages and introducing excise tax on them will begin gradually from 2024.
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