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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).

Updates to this page

From:
HM Revenue & Customs
Published:
1 August 2018
Last updated:
26 September 2026
Show all updates

  1. Appendix 19 has been updated to include the new excise duty codes for the introduction of Vaping Products Duty.

  2. The description of Additional Code X399 has been updated to clarify that it applies to foodstuffs with no alcohol content as well as foodstuffs with an alcohol content not exceeding 5% abv.

  3. Appendix 19 has been updated with a new national Additional Code, X399, for cooking alcohol with 5% abv or less.

  4. Appendix 19 has been updated with a new code for use when importing electronic smoking devices using commodity code 8543400000. National Additional Code X640 should be used when importing electronic devices that do not attract excise duty.

  5. Tax type code X639 has been added regarding snuff.

  6. Appendix 19B has been deleted. It's now more than 12 months since the X400 series National Additional Codes were replaced and they should not be used on any declarations. Appendix 19A is renamed Appendix 19 but the codes within the list remain unchanged.

  7. The appendix has been updated in preparation for the changes in the alcohol excise regime from 1 August 2023.

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

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

  10. First published.

Documents

National additional codes to declare with Data Element 6/17 of the Customs Declaration Service (Appendix 19)

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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.

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.

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