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.
|Waters, including mineral waters and aerated waters, containing added sugar and other non-alcoholic beverages,Milk flavoured beverages.
|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.
|Mixed chocolate or cocoa preparations
|Mixed malt preparations
|Pre-mixed coffee and pre-mixed tea preparations