Particulars for goods liable to consumer tax
Particulars for:
You will find the amount of consumer tax payable on each product in the List of rates Excise duty and Consumption taxes.
Fruit and vegetable juices
Consumer tax is payable on pure fruit juice, pure vegetable juice and mixtures of the two.
The determining factor when calculating the consumer tax payable on fruit and vegetable juices in solid or concentrated form (for example in crystal or powder form) is: the amount of drink created when the concentrated drink is made suitable for consumption. Compute the reduction of solid or concentrated form to that amount on the basis of the factor 4 (mixing ratio 1: 3).
Soft drinks
Consumer tax is payable on soft drinks:
- fruit and vegetable juices diluted with water
- sweetened and aromatic drinks (such as non-alcoholic liqueurs)
- non-alcoholic beer
- low-alcohol beer containing up to a maximum of 0.5% alcohol
- other drinks containing up to a maximum of 1.2% alcohol
- non-alcoholic drinks to which aromas and flavourings have been added and which are intended to be consumed cold (such as iced tea)
- whey drinks
The determining factor when calculating the amount of consumer tax payable on soft drinks in solid or concentrated form (for example in crystal, powder or liquid form, such as syrup) is the amount of soft drink created at the moment the soft drink becomes suitable for consumption. Compute the reduction of solid or concentrated form to that amount on the basis of the factor 4 (mixing ratio 1: 3).