Many GCC countries now tax carbonated beverages either per liter or based on sugar content.
It is typically volume-based or follows sugar-based tiered systems calculated at the first point of sale.
Yes. All packaging types are taxed regardless of serving size or container type.
The importer or manufacturer pays excise at clearance. Retailers are usually exempt unless they self-distribute.
Many markets allow reclaiming tax for export shipments with documented proof and timely filing.
Mandatory labels include sugar content, health warnings, and country of origin and must match the registered submission.