The Special Consumption Tax applies not only to beverages intended for human consumption with added sugar or other sweeteners, falling within CN code 2202 but also to beverages falling within CN codes 2204, 2205, 2206 and 2208, with an alcoholic strength greater than 0,5% vol. and not more than 1,2% vol. The taxable unit consists on the number of hectoliters of finished product and the tax rate of the product varies according to the sugar content. As regards to concentrates, in the form of syrup or powder or intended for the preparation of the above-mentioned beverages or at the premises of the final consumer or retailer, the rate would be the same, but this would apply to the final blend, to the number of hectoliters of finished product resulting from the dilution and addition of other products to prepare the final blend. 

In relation to products purchased in another Member State, these are subject to tax in the national territory, except if it is considered an acquisition for personal use, when transported by the own to the national territory.

The tax entered into force on January 1, 2017, already determined that from this entry into force, establishments that have drinks covered by this tax have to account and communicate to the Treasury what they have in stock, and have four months to sell the products without tax. After these four months, the tax becomes chargeable.

Source: Diário da República