Excise Tax (Sweetened Beverages) - 2021

Question 1

Non-alcoholic beverages of any constitution (liquid, powder, or concentrates), that are pre-packaged and sealed in accordance with the Food and Drug Administration (FDA) standards, that contain High Fructose Corn Syrup (HFCS) and other caloric and/or non-caloric sweeteners added by the manufacturers.

Answer 1

Sweetened Beverages

Question 2

a substance that is sweet and includes sucrose, fructose, and glucose that produces a certain sweetness.

Answer 2

Caloric Sweetener

Question 3

a sweet saccharide mixture containing fructose and glucose which is derived from corn and added to provide sweetness to beverages, and which includes other similar fructose syrup preparations.

Answer 3

High Fructose Corn Syrup

Question 4

a substance that is artificially or chemically processed that produces a certain sweetness. These are substances which can be directly added to beverages, such as aspartame, sucralose, saccharin, acesulfame potassium, neotame, cyclamates and other non-nutritive sweeteners approved by the codex alimentarius and adopted by the FDA.

Answer 4

Non-Caloric Sweetener

Question 5

Sweetend Beverages

Subject to Excise Tax

Answer 5

	Sweetened juice drinks;
	Sweetened tea;
	All carbonated beverages;
	Flavored water;
	Energy and sports drinks;
	Other powdered drinks not classified as milk, juice, tea, and coffee;
	Cereal and grain beverages; and
	Other non-alcoholic beverages that contain added sugar

Question 6

Sweetend Beverages
NOT
Subject to Excise Tax

Answer 6

 All milk products including infant & formula milk, soymilk, flavored milk, etc.
 One Hundred Percent (100%) natural fruit juices w/o added sugar/ caloric sweetener
 One Hundred Percent (100%) natural vegetable juices w/o added sugar/ caloric sweetener
 Meal replacement and medically indicated beverages for
oral nutritional therapy
 Ground, instant soluble and pre-packaged powdered coffee products.

Question 7

%Excise Tax
Sweetened Beverages

Using purely caloric sweeteners, and purely non-caloric sweeteners, or a mix of caloric and
non-caloric sweeteners

Answer 7

P6.00 per liter

Question 8

%Excise Tax
Sweetened Beverages

Using purely high fructose corn syrup HFCS or in
combination with any caloric or non-caloric sweetener

Answer 8

P12.00 per liter

Question 9

%Excise Tax
Sweetened Beverages

Using purely coconut sap sugar and purely
steviol glycosides

Answer 9

Exempt