South Africa · Law · Legislation

Rates and Monetary Amounts and Amendment of Revenue Laws Act

Objectives:

This law imposes a levy on sugary beverages as well as excise and customs duties on some raw materials for the manufacturing of beverages.

Scope:

The tax is to be determined in accordance with the sugar content of the beverage as claimed on the label.The reference to sugar content means both the intrinsic and added sugar and other sweetening matter contained in any sugary beverage. The tax is charged on beverages imported or manufactured in South Africa and whch have a sugar content that exceeds 4g/100ml.