Last update of excise taxes applied to packaged beverages without alcoholic content, except milk, and applied to toiled soap

January 20, 2017

Customs & Global Trade Flash

Through executive decree N° 40105-H, published in the Official Gazette No. 247 on December 23rd 2016, the Treasury Department informed the latest update of excise taxes, applied to packaged beverages without alcoholic content, except milk, and applied to toiled soap according to the Article 9 of Act No. 8114.

This update is performed on a quarterly basis, according to the consumer price index, between the months of August and November 2016, which reflected results in a variation of -0.59%, generating the changes detailed below:

Sort of Product
Excise tax
(CRC per consumption unit)
Soft drinks
Other liquid packaged beverages (including water)
Water containers of 18 liters or more
Excise tax applied per gram of Toiled Soap

This new decree repealed the executive decree 39927-H (September 19th, 2016) and it entered into force since January 1st, 2017.

For further information

Carla Coghi
Tax & legal
Silvia González
Senior Manager
Tax & Legal
Jaime Morales
Tax & Legal

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