The State Tax Service of the Kyrgyz Republic has provided clarifications regarding excise tax and labeling of non-alcoholic beverages classified under HS code 2202 and having a certificate of state registration as children's food. According to the press service of the State Tax Service, starting from January 1, 2026, all non-alcoholic beverages, including mineral and carbonated waters that contain sugar, sweeteners, or flavoring additives, will be subject to mandatory excise labeling and taxation, regardless of the presence of the aforementioned certificate.
According to the resolution of the Cabinet of Ministers of the Kyrgyz Republic, the circulation of unmarked stocks of such products will be prohibited in the country starting from May 1, 2026.
The excise tax rate for the specified beverages will remain at 3 soms per liter.
It should be noted that only beverages containing sugar, sweeteners, or flavoring additives are subject to excise tax. Beverages classified as children's food, such as purees and cereals, are not subject to excise tax.
This measure aims to minimize the risks of tax evasion, which was possible due to the existence of the aforementioned certificate, as well as to ensure equal conditions for domestic producers of non-alcoholic beverages.
It is important to emphasize that there is no authority in Kyrgyzstan authorized to issue certificates of state registration as children's food for beverages classified under HS code 2202.
This has created opportunities for unfair practices, where some importers used certificates for beverages with specific flavors to avoid paying excise tax, while similar products with other flavors were subject to taxation.
