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

March 31, 2017

Customs & Global Trade Flash

Through executive decree N° 40299-H, published in the Official Gazette No. 64 on March 30th 2017, 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 November 2016 and February 2017, which reflected results in a variation of 1.37%, generating the changes detailed below:

Sort of Product
Excise tax (CRC per consumption unit)
Soft drinks
¢ 18.46
Other liquid packaged beverages (including water)
¢ 13.70
Water containers of 18 liters or more
¢ 6.37
Excise tax applied per gram of Toiled Soap
¢ 0.234

This new decree will enter into force from April 1st, 2017, and it will repeal the executive decree 40105-H (From December 8th, 2016).

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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