Guidance

CHIEF: box 47(a) tax type codes

Find a list of tax type codes to be entered into box 47(a) of a customs declaration.

Documents

Details

This guidance is part of volume 3 of the UK Trade Tariff.

If you are making a declaration using the Customs Declaration Service (CDS) follow the guidance in the UK Trade Tariff: volume 3 for CDS.

You can find specific commodity codes in the UK Trade Tariff.

Published 1 January 2009
Last updated 3 August 2023 + show all updates
  1. Information for spirits under code 360 has been updated and duplicated information for spirits under code 335 has been removed.

  2. Alcohols declared to free circulation and home use on or after 1 August 2023 section added.

  3. The following entries have been added to the Excise duty, Beer section under codes 444, 445, 446 and 447 and also Cider and Perry section, code 487.

  4. Excise Duty guidance for imported beer under code 473 has been updated.

  5. Excise Duty guidance for beer, cider and perry has been updated.

  6. First published.