With effect from 1 July 2019, ready to drink sweetened beverages are subject to excise duty at the rate of RM0.40 per litre based on the sugar content.
Example:
| Tariff Code | Description |
| 22.02 | Waters, including mineral waters and aerated waters, containing added sugar and other non-alcoholic beverages,Milk flavoured beverages. |
| 20.09 | Fruit juices and vegetable juices, unfermented, and not containing added spirit, whether or not containing added sugar or other sweetening matter |
In the Budget 2020, the scope of excise duty was expanded to include pre-mixed preparations of chocolate or cocoa-based, coffee and tea such as the 2 in 1, or 3 in 1 premixed beverages.
The rate of excise duty is 0.47 cents per 100 gm.
Example:
| Tariff Code | Description |
| 18.06 | Mixed chocolate or cocoa preparations |
| 19.01 | Mixed malt preparations |
| 21.01 | Pre-mixed coffee and pre-mixed tea preparations |
