Summary:
This law imposes a levy on sugary beverages as well as excise and customs duties on some raw materials for the manufacturing of beverages.
Description:
The tax is determined in accordance with the sugar content of the beverage as claimed on the label.
The tax is charged on beverages imported or manufactured in South Africa. These products have a sugar content that exceeds 4g per 100ml. This reference to sugar content means both the intrinsic and added sugar and other sweetening matter contained in any sugary beverage (Section A, note 4).