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

BMC Nutrition

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

COUNTRY	YEAR OF ADOPTION	IMPORT TARIFF RATE	EXCISE TAX RATE	SBs TAXED
Fiji	2011	No specific tariff^a 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)

^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]
^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

ISSN: 2055-0928