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The South African Revenue Service (SARS) will collect the Sugary Beverages Levy (SBL) with effect from the 1st of April 2018.
The levy falls under the Rates and Monetary Amounts and Revenue Laws Amendment Bill 2017, as passed in Parliament on the 5th December 2017.
Imported products will be taxed when they are cleared for home consumption and locally manufactured products will be taxed at source.
The levy is part of government’s programme to prevent and control non-communicable diseases and obesity.
