The State Tax Service (STS) of the Kyrgyz Republic announced that starting from January 2026, all non-alcoholic beverages classified under the HS code 2202 will be subject to mandatory excise tax and labeling with excise stamps, regardless of the presence of a registration certificate as children's food.
The excise rate will remain the same — 3 soms per liter.
The ban on the sale of unmarked stocks of such beverages will come into effect on May 1, 2026.
The STS clarified that only beverages containing sugar, sweeteners, or flavoring additives will be subject to excise taxation. At the same time, products classified as children's food, such as purees and cereals, will not be taxed.
This initiative aims to minimize the risks of excise tax evasion and create fair conditions for local producers of non-alcoholic beverages.
The agency also noted that there is no authority in Kyrgyzstan authorized to issue certificates of state registration for beverages classified under HS code 2202 as children's food.
Previously, this created favorable conditions for unscrupulous practices, where some importers used such certificates for beverages with specific flavors, allowing them to avoid paying excise tax, while similar products with other flavors were taxed.
