Tax types for Data Element 4/3 of the Customs Declaration Service
Find the tax type codes which identify the kinds of duty or tax to be paid or secured (Appendix 8).
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Known error workarounds may apply to this area of the instructions.
This is a list of tax type codes which may be declared in Data Element 4/3 for goods entered to free circulation and home use from 1 August 2023 and on or before 31 July 2023.
The tax type codes identify the kinds of duty or tax (for example, A00 Customs Duty, B00 VAT) to be paid or secured, depending on the:
- commodities being declared (Data Element 6/14 – 6/17)
- procedures or treatments to which the goods are being entered (Data Element 1/10 and Data Element 1/11)
Information on the tax types and Tariff measures which apply to the commodity code being imported may be found in the UK Integrated Online Tariff or the Northern Ireland Online Tariff.
Enter in Data Element 4/3, the tax types to be paid or secured, that apply to the commodity declared.
The tax type codes for alcohol (300 series codes) contained in Appendix 8A replace the previous codes (400 series codes) in Appendix 8B on 1 August 2023.
300 series tax type codes cannot be declared before 1 August 2023.
From 1 August 2023, 400 series tax type codes are only permitted to be used on supplementary declarations and these must have an accept date prior to 1 August 2023. Supplementary declarations for alcohol with an accept date of 1 August 2023 or later must use the 300 series tax type codes.
Northern Ireland Declarations
If the goods are determined to be at risk of moving into the EU, the duty rates and measures applicable under the EU (Common External) Tariff are due and the codes A50, A70, A80, A90, A95 and B05 should be used as applicable.
Please note — VAT tax type B05 covers the VAT due on the EU customs duties (VAT on A50, A80 etc). ‘At risk’ items will have both B00 (VAT on the goods item) and B05 (VAT on the EU/NIP duties) calculated and returned to the trader. Both tax types must therefore be declared for ‘At-Risk’ goods.
If the goods are not considered to be ‘At Risk’ and the UK Integrated Online Tariff is applicable, the appropriate non-EU tax type codes should be used.
Last updated 4 September 2023 + show all updates
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The following codes, previously listed only in ‘Part 2 CDS Declaration Completion Requirements for The Northern Ireland Protocol’ have been added A50, A70, A80, A85, A90, A95 and B05.
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The appendix has been updated in preparation for the changes in the alcohol excise regime from 1 August 2023.
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This page has been updated with changes to Tax Type Codes 431 and 473.
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This page has been updated to reflect amended detail, specifically changes to Tax Type Codes 444-447.
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First published.