1. Soft Drinks
All carbonated beverages other than unflavored carbonated water. Soft drinks also include any concentrates, powders, gels or extracts which can be converted to soft drinks.
2. Energy Drinks
All beverages marketed or sold as energy drinks which may contain stimulants or substances which provide mental or physical stimulation, including but not limited to: caffeine, taurine, ginseng and guarana.
Energy Drinks also include any substances with effects identical or similar to aforementioned substances.
Energy drinks shall also include any concentrates, powders, gels or extracts which can be converted to energy drinks.
3. Tobacco Products
All items set forth in Chapter (24) of GCC’s unified customs tariff.
4. Liquids utilized in the devices and tools of electronic smoking and similar
Liquids utilized in the devices and tools of electronic smoking and similar, whether containing nicotine or not, as per the schedule of GCC’s unified customs tariff.
5. The devices and tools of electronic smoking and similar
The devices and tools of electronic smoking and similar, whether containing nicotine or tobacco or not, as per the schedule of GCC’s unified customs tariff.
6. Sweetened Beverages
Any product to which any source of sugar other sweeteners is added, which is produced for the purpose of being consumed as a beverage, whether as a ready-to-drink beverage, or in the form of concentrates, powders, gels, extracts or any other types that can be converted into a beverage.
What are Sweetened Beverages?
Any product to which any source of sugar other sweeteners is added, which is produced for the purpose of being consumed as a beverage, whether as a ready-to-drink beverage, or in the form of concentrates, powders, gels, extracts or any other types that can be converted into a beverage.
Extracts
| Powdered Juice
| Natural Juice
| Sweetened Beverage
|
The Application of Excise Tax is 50%
Sweetened Beverages and 50% sweetened juice
Beverages Not Subject to Excise Tax, as per the Definition of Sweetened Beverages:
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Drinks eligible to be subject to excise tax like soft drinks that are subject to 50% considering it a soft drink. Meanwhile, energy drinks are subject to 100% tax.
100% Natural juices of fruits and vegetables (to which no source of sugar or other sweetener is added) including:
• Mashed fruits
• Beverages that are prepared through mixing liquids.
• Juice of fruits powder.
• Juice of dried fruits.
• 100% fresh juice of fruits and vegetables.
• Beverages made of fruit or vegetable juice to which a source of sugar or other sweeteners is added.
All such types shall be subject to the GCC technical regulation “GSO 1820” on fruits’ nectar and juices as well as the GCC technical regulation “GSO 2456” on fresh unpasteurized fruit juice.
Milk and dairy products
• Baby artificial milk, milk mixture, or baby food.
• Manufactured food as food substitute or diet foods utilized for special medical purposes.
• A beverage containing milk by at least 75% of the content of a ready drink.
• A beverage containing milk’s manufactured alternatives of plant sources, like soy syrup, by at least 100% of the content of the ready drink.
Beverages and Concentrates intended for special nutritional and medical uses, subject to the GCC technical regulation “GSO 654” on packaged foods with special nutritional uses, and the GCC technical regulation “GSO 1366” on handling foods used for special medical purposes.
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Beverages and concentrations containing any additives of sugar or other sweeteners, to be prepared by natural persons, for personal consumption or certain purposes other than commercial ones.
Beverages containing any additives of sugar or other sweeteners, which are prepared at restaurants and similar avenues. Such beverages are served in an open vessel to the final consumers, for direct consumption as a drink.
1-When is a beverage considered Milk-based?
A beverage is classified as a milk based when it contains milk at 75%.
2-Types of milk include:
• Powdered milk
• whey
• Animals’ milk.
• Yogurt
• Remanufactured milk
• Remanufactured whey
• The definition of milk does not include cream.
3-Milk’s alternatives:
A drink is classified as Milk Alternate, when it collectively meets all the following conditions:
• Not containing soda.
• Having density similar to milk.
• Being utilized in all or most uses of milk.
• Containing 120 mg of calcium in each 100 mm.
• Extract of legumes, grains, nuts, seeds, or any other plants.
