Furthermore, according to the government decree, from May 1, 2026, a ban on the sale of unmarked stocks of such beverages will be introduced. The excise tax rate for this category of goods will remain the same at 3 soms per liter.
The tax service clarified that only beverages containing sugar, sweeteners, or flavorings are subject to excise tax. However, baby food products, such as purees, cereals, and similar items, are not subject to excise taxation.
The GNS noted that this measure is aimed at preventing tax evasion and creating equal conditions for domestic producers of non-alcoholic beverages.
The agency also emphasized that there is no authorized body in Kyrgyzstan to issue certificates for the registration of beverages as baby food related to the HS code 2202.
According to the tax service, this previously created opportunities for unscrupulous practices. For example, some importers obtained such certificates for beverages with certain flavors, allowing them to avoid paying excise tax, while similar products with other flavors were taxed.
