Notification Detail

Draft Act on the taxation of sweetened beverages

Notification Number: 2017/158/EE (Estonia )
Date received: 21/04/2017
End of Standstill: Closed
Fiscal Measures: Yes

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Message 002

Communication from the Commission - TRIS/(2017) 01025
Directive (EU) 2015/1535
Translation of the message 001
Notification: 2017/0158/EE

No abre el plazo - Nezahajuje odklady - Fristerne indledes ikke - Kein Fristbeginn - Viivituste perioodi ei avata - Καμμία έναρξη προθεσμίας - Does not open the delays - N'ouvre pas de délais - Non fa decorrere la mora - Neietekmē atlikšanu - Atidėjimai nepradedami - Nem nyitja meg a késéseket - Ma’ jiftaħx il-perijodi ta’ dawmien - Geen termijnbegin - Nie otwiera opóźnień - Não inicia o prazo - Neotvorí oneskorenia - Ne uvaja zamud - Määräaika ei ala tästä - Inleder ingen frist - Не се предвижда период на прекъсване - Nu deschide perioadele de stagnare - Nu deschide perioadele de stagnare.

(MSG: 201701025.EN)

1. Structured Information Line
MSG 002 IND 2017 0158 EE EN 21-04-2017 EE NOTIF

2. Member State

3. Department Responsible
Majandus- ja Kommunikatsiooniministeerium, siseturuosakond, siseturu toimimise talitus
Harju 11, 15072 Tallinn.
tel: 00 372 6256 405 – faks: 00 372 6313 029

3. Originating Department
Endla 13, 10122 TALLINN
Tolli- ja aktsiisipoliitika osakond
tel +372 611 3214

4. Notification Number
2017/0158/EE - C50A

5. Title
Draft Act on the taxation of sweetened beverages

6. Products Concerned
Sweetened beverages (with added sugar or sweetener).

7. Notification Under Another Act

8. Main Content
The draft act imposes a tax on sweetened beverages (with added sugar or sweetener). At the first stage of the two-stage tax, beverages containing 5-8 grams of sugar per 100 millilitres are taxed at the rate of 0.1 euros. At the second stage, beverages containing 8 or more grams of sugar per 100 millilitres are taxed at the rate of 0.3 euros. Beverages containing sweetener are taxed at the rate of 0.1 euros, regardless of the quantity of sweetener. If a beverage contains both more than 5 grams of sugar per 100 millilitres and sweetener, it is taxed according to the sugar content.

A two-stage transition period has been established. From 1 January 2018 to 31 December 2018, the taxation stages are 5-10 grams of sugar per 100 millilitres and more than 10 grams per 100 millilitres, respectively. From 1 January 2019 to 31 December 2019, the taxation stages are 5-9 grams of sugar per 100 millilitres and more than 9 grams of sugar per 100 millilitres, respectively. The purpose of the transition period is to enable producers to change their recipes and allow time for consumer habits to adapt.

9. Brief Statement of Grounds
A tax on sweetened beverages will influence health behaviour, and its main purpose is to encourage producers to reduce the quantities of sugar and sweetener in sweetened beverages, and to help consumers reduce their consumption. It has been planned as a unit-based tax to enable the tax to serve its purpose as much as possible.

The taxation object is one litre of sweetened beverage. The stages of the tax rate depend on whether and how much sugar and sweetener a beverage contains. Beverages used for the production of other beverages, food products, medicinal products, etc. are exempt from the tax on sweetened beverages. The aim is to tax beverages when they are placed on the Estonian market for the first time.

10. Reference Documents - Basic Texts
No basic text(s) available.

11. Invocation of the Emergency Procedure

12. Grounds for the Emergency

13. Confidentiality

14. Fiscal measures

15. Impact assessment

16. TBT and SPS aspects
TBT aspect

No - the draft has no significant impact on international trade.

SPS aspect

No - the draft is neither a sanitary nor a phytosanitary measure.

European Commission

Contact point Directive (EU) 2015/1535
Fax: +32 229 98043

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