This Decision establishes the mechanism for calculating the percentage of sugar and other sweeteners in concentrated products, such as powders, gels, and extracts, where standard guidelines are unavailable or inaccurate. It details the mandatory use of laboratory reports to determine total sugar content and prescribes specific formulas for calculating the final sweetened drink volume and dilution ratio. Additionally, the Decision defines criteria for classifying products under the Low-Sugar or Artificially Sweetened Categories. This regulation supports the implementation of Federal Decree-Law No. 7 of 2017 on Excise Tax and aligns with Cabinet Decision No. 197 of 2025.