The State Tax Service of the Kyrgyz Republic has provided clarifications regarding excise duty and labeling for non-alcoholic beverages classified under the HS code 2202 and having a certificate of state registration as products for children.
Starting from January 1, 2026, non-alcoholic beverages, including mineral and carbonated waters containing sugar, sweeteners, or flavoring additives, will be subject to mandatory excise tax and labeling with excise stamps, regardless of the presence of the relevant certificate.
According to the resolution of the Cabinet of Ministers of the Kyrgyz Republic, from May 1, 2026, a ban on the sale of unmarked stocks of such products will be introduced in the country.
The excise tax rate for this category of beverages will remain the same at 3 soms per liter. It should be noted that only those beverages containing the specified additives are subject to excise taxation. For example, children's purees and cereals are not subject to excise.
This measure aims to reduce the risks of tax evasion related to the issuance of certificates and to create equal conditions for domestic producers of non-alcoholic beverages.
It is also worth emphasizing that currently, there is no authorized body in Kyrgyzstan that can issue certificates of state registration for beverages classified under HS code 2202 as baby food. This has created grounds for unfair practices: some importers used such certificates for beverages with certain flavors, allowing them to avoid paying excise tax, while similar products with other flavors were taxed.
The entry "The Tax Service of Kyrgyzstan clarified issues of excise duty and labeling of non-alcoholic beverages" first appeared on K-News.
