Guidance

National additional codes to declare with Data Element 6/17 of the Customs Declaration Service

Find the national additional codes to be declared in Data Element 6/17 to calculate duties and taxes (Appendix 19).

Documents

National additional codes to declare with Data Element 6/17 of the Customs Declaration Service for goods entered to free circulation and home use on or after 1 August 2023 (Appendix 19A)

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

National additional codes to declare with Data Element 6/17 of the Customs Declaration Service for goods entered to free circulation and home use on or before 31 July 2023 (Appendix 19B)

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Known error workarounds may apply to this area of the instructions.

Enter any national additional code for the goods being declared, as specified by the commodity code. If no national additional code is required, Data Element 6/17 may be left blank.

This is a list of national additional codes which may be entered in Data Element 6/17 for goods entered to free circulation and home use from 1 August 2023 and on or before 31 July 2023.

The national additional codes for alcohol (X300 series codes) contained in Appendix 19A replace the previous codes (X400 series codes) in Appendix 19B on 1 August 2023.

X300 series national additional codes cannot be declared before 1 August 2023.

From 1 August 2023, X400 series national additional 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 X300 series national additional codes.

The national additional codes will be used, in conjunction with information provided elsewhere in the declaration, to calculate the duties and taxes applicable.

The codes declared in Data Element 6/17 will also be used to indicate any exemptions or reduced rates of taxes, which may be applicable for national taxes and other charges.

The declaration of a national additional code for an exemption or reduction in Data Element 6/17, constitutes a legal declaration that the claimant is eligible for the relief or exemption.

An incorrect claim to an exemption or reduced rate, may render the legal declarant liable to a demand for the relieved revenue and other sanctions or penalties, under the applicable legislation.

You can find information and guidance on commodity codes in the UK Integrated Online Tariff or the Northern Ireland Online Tariff.

Published 1 August 2018
Last updated 19 July 2023 + show all updates
  1. The appendix has been updated in preparation for the changes in the alcohol excise regime from 1 August 2023.

  2. This page has been updated with changes to National Additional Codes X431 and X473.

  3. This page has been updated to reflect amended detail, specifically changes to Tax Type Codes X444-X447 and X633.

  4. First published.