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Last update of excise taxes applied to carbonated beverages, beer and wine

December 02, 2016

Customs & Global Trade Flash

Through general resolution N° 005-2016, published in the digital Gazette No. 231 on December 1st, 2016, the Institute for Rural Development informed the latest update of excise duties, applied to carbonated beverages, beer and wine, according to articles 6 and 10 of Act No. 5792 regarding Excise duties applicable to cigarettes and beverages consumption.

This update is performed on a quarterly basis, according to the consumer price index, between the months of July and October 2016, which reflected a variation of -0.557%, generating the changes detailed below:

Sort of Beverages
Excise tax
(CRC per consumption unit)
a. Carbonated beverages and syrup for carbonated beverages type “Post Mix”
¢6,348
b. Carbonated beverages and syrup for carbonated beverages type “Post Mix” to micro and small enterprises
¢2,604
Sort of Beverages
Excise tax
(CRC per alcohol milt)
a. Beer
¢0,445
b. Grape Wine or fermented fruits
¢0,221
c. Fermented fruit wine (except grapes)whose annual marketed production must not exceed fifteen millions of alcohol
¢0,111

This new decree repealed the resolution N° 003-2016 (September 13th, 2016) and will enter into force in January 1st, 2017.

For further information

Carla Coghi
Partner
Tax & legal
ccoghi@deloitte.com
Silvia González
Senior Manager
Tax & Legal
sigonzalez@deloitte.com
Jaime Morales
Consultant
Tax & Legal
jaimorales@deloitte.com

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