Published
03/23/2026, 09:02The State Tax Service of the Kyrgyz Republic has clarified the procedure for levying excise duty and labelling non-alcoholic beverages classified under HS code 2202.
From 1 January 2026, all drinks in this category, including water containing sugar, sweeteners and flavourings, will be subject to mandatory excise duty and labelling with excise stamps — regardless of whether they hold a registration certificate as baby food.
The excise duty rate remains unchanged at 3 KGS per litre.
Furthermore, in accordance with a resolution of the Cabinet of Ministers, a ban on the circulation of unlabelled stocks of such products within Kyrgyzstan will come into force on 1 May 2026.
The State Tax Service clarified that only drinks containing sugar, sweeteners or flavourings are subject to excise duty. Meanwhile, baby food products, including purées and porridges, are not subject to excise duty.
As noted by the service, the measures introduced are aimed at eliminating tax evasion schemes. Previously, some importers used registration certificates classifying beverages with certain flavours as baby food, which allowed them to avoid paying excise duty, whilst similar products were subject to tax.
The agency also emphasised that Kyrgyzstan lacks a body authorised to issue certificates of state registration for baby food for beverages falling under HS code 2202, which created fertile ground for unscrupulous practices in the market.
