This Public Clarification explains the tiered-volumetric model of Excise Tax on Sweetened Drinks, effective 1 January 2026. It sets the rates for the high, moderate, low and artificially sweetened categories, and confirms that registration and reporting obligations still apply where the rate is AED 0 per litre. A drink registered on EmaraTax without an accredited MOIAT certificate is taxed as high sugar, with a transitional deduction for Tax Periods ending on or before 30 June 2026 where a certificate later proves a lower category. It also covers the sugar calculation for Concentrated Products lacking preparation instructions, deduction where Tax liability decreases, and stockpiling.