Soft drinks will be subject to excise tax regardless of their status as baby food. Starting January 1, 2026, in Kyrgyzstan, soft drinks classified under Foreign Economic Activity Commodity Nomenclature code 2202 are subject to excise tax and must be marked with excise stamps, regardless of their registration as baby food. The State Tax Service of Kyrgyzstan reported.
According to the agency, this applies to water, including mineral and carbonated water, containing sugar, sweeteners, or flavorings. The excise tax rate for this category remains unchanged at 3 soms per liter.
Starting May 1, 2026, the circulation of unmarked residues of such products will be prohibited in the country.
The State Tax Service emphasized that excisable goods include only beverages containing sugar, sweeteners, or flavorings. However, baby food products—purees, cereals, and similar items—are not subject to excise tax.
The agency explained that this regulation is aimed at preventing excise tax evasion and creating a level playing field for producers. Previously, some importers submitted certificates registering drinks as baby food, which allowed them to avoid paying the tax, while similar products were subject to excise tax.
The State Tax Service also noted that Kyrgyzstan does not have an authorized body that issues certificates registering drinks as baby food.
Mandatory labeling of soft drinks and the introduction of excise tax on them has been gradually introduced in Kyrgyzstan starting from 2024.
