Do sweetened juices carry excise

Are fruit juices with added sugar subject to excise?

The situation

Sugar sweetened beverages are taxed at 50 percent from 1 October 2020.

The law

  • Oman Excise Tax Law (in force 15 June 2019): 100 percent on tobacco, pork, alcohol and energy drinks; 50 percent on carbonated and sweetened drinks

What it means for you

Juice with added sugar can fall in the sweetened beverage category at 50 percent. Check the ingredient list against Tax Authority definitions. On OMR 6,000 of value, excise is OMR 3,000, which changes shelf price a lot.

What to do

  1. Check the ingredient list for added sugar.
  2. Confirm the category with Tax Authority guidance.
  3. Register if in scope.
  4. Set shelf prices with excise included.

We can do this for youExcise tax registration and returns: OMR 200

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