Non-alcoholic energy drinks are included in the list of excisable goods

Excise duties are calculated:
by producers - with regard to non-alcoholic energy drinks shipped within the territory of the Republic of Belarus from 01.01.2026;
by importers - with regard to non-alcoholic energy drinks imported into the territory of the Republic of Belarus from 01.01.2026.
Excise duty rates on non-alcoholic energy drinks are established by clause 9 of Annex 1 to the Tax Code.

More information is available
on the official website of the
Ministry of Taxes and Duties
https://nalog.gov.by/clarifications/clarifications/33654/