Excise Tax on Sugar Content of Sugar Sweetened Non-Alcoholic Beverages
"Sugar sweetened non-alcoholic beverages” as defined in the Excise Act 1988,
- means any non- alcoholic beverages containing sugar; and
- includes juices, milk-based beverages and soft drinks.
Excise Duty of three cents per gram of sugar content is levied on sugar sweetened non-alcoholic beverages, whether imported or locally produced.
"Sugar" as defined in the Excise Act 1988, includes sucrose, lactose, maltose, fructose and glucose.
"Soft drink", as defined in Section 331 of the Food Regulations 1999, includes any water-based drink, whether carbonated or non-carbonated, used as a drink, with or without dilution; any fruit drink, squash or crush; soda water or artificially carbonated water; Indian or quinine tonic water; ginger beer, ginger ale or any herbal or botanical beverage; non-alcoholic beer; non-alcoholic cider; barley water or any liquid product used in the preparation of barley water.
This tax is NOT applicable on sugar sweetened non-alcoholic beverages meant for export. Consequently, all local manufacturers and importers of sugar sweetened non-alcoholic beverages are required to be registered at the Registration Unit, 2nd Floor, Custom House, Mer Rouge, Port Louis on working days during office hours. Local manufacturers licensed as Manufacturer of sugar sweetened non-alcoholic beverages under the Excise Act and registered importers need only to submit certificate for the content of sugar in gram for each product.
2. Local Manufacturers