The Russian Federation is contemplating expanding the list of non-alcoholic beverages subject to excise duty due to difficulties in identifying excisable sugar-containing drinks among various non-excisable ones. Since its introduction on July 1, 2023, the excise tax on sugar-containing drinks, set at 7 rubles per liter, has generated 8.3 billion rubles. However, a decline in excise tax revenue suggests a consumer shift towards drinks with sugar substitutes. A proposed amendment aims to lower the threshold for excisable drinks from 5 to 2 grams of added sugars and carbohydrates per 100 ml, with exemptions for certain specialized, plant-based drinks, and those in the public catering sector.