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Table 1 SB taxes introduced in Fiji and Tonga between 2000 and 2015

From: Did imports of sweetened beverages to Pacific Island countries increase between 2000 and 2015?

COUNTRY YEAR OF ADOPTION IMPORT TARIFF RATE EXCISE TAX RATE SBs TAXED
Fiji 2011 No specific tariffa
32% import duty applied to beverages whether or not they are sweetened
No specific tax 15% excise tax applied to beverages whether or not they are sweetened Soft drinks and juice, whether or not sweetened, excludes sweetened milk (HS22.02)
Tonga b 2013 No specific tariff Average import tariff of 10% on food and beverages T 0.50 /L, replacing an existing 15% import duty Sweetened beverages, including flavoured milk (HS22.02)
  1. a No specific tax means that the rate of taxation for SBs was no greater than that of other categories of food or drink [13]
  2. b Tonga doubled the excise tax on SBs in 2016 to T$1/L (USD 0.43) and there was a further increase to T$1.50/L (USD 0.65) in 2017 and changes to broaden the tax to include fruit juices and powdered drinks