This Public Clarification explains the expected move to a tiered-volumetric model for Excise Tax on Sweetened Drinks, possibly from 1 January 2026. It defines a Sweetened Drink, explains that tax is based on total sugar content where added sugar or other sweeteners are present, and that drinks with only natural sugar are not taxed. It sets the sugar categories, abolishes Carbonated Drinks as a separate category, and covers laboratory reports, exclusions such as milk and fruit juice, and transitional stockpiling rules.