EXPANSION OF SCOPE FOR EXCISE DUTY ON SUGAR SWEETENED BEVERAGES

excise

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 CodeDescription
22.02Waters, including mineral waters and aerated waters, containing added sugar and other non-alcoholic beverages,Milk flavoured beverages.
20.09Fruit 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 CodeDescription
18.06Mixed chocolate or cocoa preparations
19.01Mixed malt preparations
21.01Pre-mixed coffee and pre-mixed tea preparations

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