GNS: Sugary drinks will be subject to excise tax regardless of status

Анна Федорова Local news
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The State Tax Service of Kyrgyzstan has announced the introduction of excise tax and mandatory labeling for non-alcoholic beverages falling under the HS code 2202. Starting from January 1, 2026, this category of products, including mineral and carbonated waters, will be subject to excise tax if it contains sugar, sweeteners, or flavoring additives. This rule will apply regardless of whether these beverages are registered as baby food.

According to the Cabinet of Ministers' decree, as of May 1, 2026, the circulation of unmarked stocks of such beverages will be prohibited in Kyrgyzstan. The excise tax rate for this category will remain unchanged at 3 soms per liter.

The State Tax Service clarified that only those beverages containing the specified additives will be subject to excise tax. At the same time, products classified as baby food, such as purees and cereals, will not be taxed.

The tax service emphasized that this measure is aimed at preventing tax evasion and creating equal conditions for all producers of non-alcoholic beverages in the country.

Additionally, the State Tax Service noted that there is no authorized body in Kyrgyzstan that could issue certificates of state registration for beverages under HS code 2202 as baby food.

According to the tax service, previously existing practices allowed some importers to avoid paying excise tax by providing fake certificates for beverages with certain flavors, while similar products with other flavors were taxed.
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