Guidance

UK Trade Tariff: excise duties, reliefs, drawbacks and allowances

Find the commodity description, code number and tax type code number to identify the type and rate of excise duty payable if you're a UK-based business.

From:
HM Revenue & Customs
Published
1 January 2009
Last updated
6 June 2022 — See all updates

Documents

UK Trade Tariff: excise duties, reliefs, drawbacks and allowances

HTML

Details

Use this guide with the UK Trade Tariff chapters where the commodity code numbers (for example, 2204 10 11 for certain wines) have a reference ‘excise’.

You can also find information about excise drawback and excise duty reliefs in relation to the Tariff.

Published 1 January 2009
Last updated 6 June 2022 + show all updates

  1. The rates for light oil, heavy oil, biofuels and miscellaneous road fuels have been updated with effect from 23 March 2022.

  2. This page has been updated to clarify a footnote applying to breweries producing between 5000 and 30,000 hectolitres at Section 3, Beers.

  3. Tax type code 473 has been amended, tax type codes 446 and 444 for the different rates of duty for a beer-based beverage have been added in section 6, and the definitions and notes have been updated in paragraph 6.1.

  4. This page has been updated in respect of tax type codes 431, 473 and definitions for low alcohol beverages.

  5. The Excise Duty rates for tobacco products which came into force from 16 November 2020 have been updated.

  6. The tobacco products Excise Duty rates have been updated with the new rates which came into force from 11 March 2020.

  7. Tax type code has been added for Tobacco for heating.

  8. Page has been updated with new guidance on Tobacco for heating

  9. The Excise Duty for cider and perry and low alcohol beverages has been updated.

  10. The Excise Duty for cider and perry and low alcohol beverages has been updated.

  11. The Excise Duty for wine and made-wine, cider and perry and low alcohol beverages have been updated.

  12. The tobacco products Excise Duty rates have been updated with the new rates which came into force from 29 October 2018.

  13. The description of cider and perry in section 4 has been updated.

  14. The tobacco products Excise Duty rates have been updated with the new rates which came into force from 22 November 2017.

  15. New alcohol and tobacco Excise Duty rates come into force as announced in the Budget 2017.

  16. First published.