Law · Administrative Acts

Excise Tax (Amendment) (No. 3) Regulations – 2017


The Regulations imposed an ad valorem excise tax on sugar-sweetened beverages.


The Regulations levied a 10% ad valorem tax on the value of sugar-sweetened beverages falling under tariff headings 20.09 and 22.02, such as carbonated soft drinks, juice drinks, sports drinks, fruit juices and other beverages that contain added high calorie sweeteners.

The excise tax on sugar-sweetened beverages was increased from 10% to 20% in April 2022, in line with recommendations of the World Health Organization.