According to the norms of tax legislation, sugar-containing beverages are recognized as excisable. These include those that are packaged in consumer packaging, made using drinking or mineral water, and the composition includes sugar (glucose, fructose, sucrose, dextrose, maltose, lactose), or syrup with sugar, or honey and the amount of carbohydrates in the nutritional value of which is more than 5 grams per 100 ml of drink.
Source: www.garant.ru
