Following the Budget 2016-2017, the excise duty of 3 cents per gram of sugar content has been extended to other ‘sugar sweetened non-alcoholic beverages’ such as drinking yogurt, flavoured milk, and Aloe-Vera drinks and fruit juices, amongst others.
In this context, the Excise Act has been amended to define ‘sugar sweetened non-alcoholic beverages’ as any non-alcoholic beverages containing sugar; and includes juices, milk-based beverages and soft drinks. Sugar is defined as sucrose, lactose, maltose, fructose and glucose.
The products and HS codes on which the excise duty of 3 cents per gram of sugar content is applicable can be accessed by clicking here.
In the case of manufacturers, they would be requested to submit to MRA Customs a Sugar Content Certificate obtained from the Government Analyst Division for each flavour of the product manufactured, whilst importers would need to provide a Certificate of Analysis obtained from their supplier determining the level of sugar content per flavour.
This measure will come into operation on 1st October 2016 and prior to that date all manufacturers and importers of ‘sugar sweetened non-alcoholic beverages’ are requested to register with MRA Customs to obtain a license.
For more information on:
Registration procedures at MRA Customs, please contact Mr. Gupta Ramnarain / Mr. Khemraj Chutturdharry on 202-0500.
Procedures to obtain the Sugar Content Certificate, please contact Mrs. Liu / Mr. Mahamood Ally / Mr. Barahim from the Government Analyst Division on 466-5601 / 466-2134.