The South African Revenue Service (Sars) will start collecting the sugary beverages levy (SBL) from April 1.
The levy is fixed at 2.1c/g for a sugar content exceeding the levy-free threshold of 4 g per 100 ml.
Only commercial manufacturers that produce sugary beverages with a total yearly sugar content in excess of 500 kg/y need to be licensed and pay the SBL, with the licensing and registration set to start from February.
“Imported products will be taxed when they are cleared for home consumption and locally manufactured products will be taxed at source,” Sars commented in a statement on Friday.
The levy is part of government’s programme to prevent and control noncommunicable diseases and assist in the prevention and control of obesity.
Sars will engage industry stakeholders during planned roadshows, the dates of which will be published in January.