Year | Tax changes | Beverage category | Import unit value (T$/L) | Size of the previous tax (%/AVE) | Size of the new tax (%/AVE) | Size of the tax increase (AVE, % point change) |
---|---|---|---|---|---|---|
2013 | 15% tariff → T$0.50/L excise | Sweetened beverages, including flavoured milk HS 22.02 | $1.18/L | 15% tariff | 42% | 27% |
2016 | excise T$0.50/L → $1.00/L | Sweetened beverages, including flavoured milk HS 22.02 | $1.58/L | 32% AVE | 63% | 32% |
2017a | excise T$1.00/L → $1.50/L | Sweetened beverages, including flavoured milk, sugar > 5 g to ≤20 g/100 ml HS 22.02 | $1.60/L | 62% AVE | 94% | 31% |
excise T$1.00/L → $4.00/Lb | Sweetened beverageshigh-sugar > 20 g/100 ml HS 22.02 | $1.60/L | 62% AVE | 250% | 188% | |
excise T$1.00/L → 15% tariff onlyb | Sweetened beverageslow-sugar ≤ 5 g /100 ml HS 20.09 | $1.60/L | 62% AVE | 15% tariff | -47% (decrease) | |
15% tariff → $1.50/L excise | Juice, sugar > 5 g to ≤20 g/100 ml HS 20.09 | $2.26/L | 15% tariff | 66% | 51% | |
15% tariff → $4.00/L exciseb | Juicehigh-sugar > 20 g/100 ml HS 20.09 | $2.26/L | 15% tariff | 177% | 162% | |
15% tariff remainedb | Juicelow-sugar ≤ 5 g /100 ml HS 20.09 | $2.26/L | 15% tariff | 15% tariff | 0% | |
15% tariff → $4/kg excise | Powdered drink sachets HS 1701.91.10 | $15.52/kg | 15% tariff | 26% | 11% |