Understanding the Scope: What Counts as a Sweetened Drink?

The UAE’s FTA has clarified which products are subject to sugar and sweetener excise rules under Decision No. 10 of 2025.

Points of Alignment:

• Sweetened Drink includes any product with added sugar, artificial sweeteners, or other sweeteners, whether ready-to-drink, concentrate, powder, gel, or extract.

• Concentrated Products refer to powders, gels, extracts, or concentrates that can be converted into sweetened drinks. 

• Unit of Concentrated Product refers to a single packaging unit, e.g., bottle, can, or packet.

•  Laboratory Report is mandatory for products where no accurate guideline exists.

Conclusion

Know your product. Know your rules. Sweetened drinks and concentrates now have clear excise criteria starting 1 Jan 2026.

Disclaimer: The Content offer general guidance and should not be considered legal, financial, or tax advice. Consult qualified professionals for personalized guidance. While efforts have been made to ensure accuracy, no guarantee is provided for completeness or applicability to individual situations. Users are responsible for their interpretation and actions based on this information, at their own risk.

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