Guidance

UK Trade Tariff: Box 47(a) tax type codes

Updated 3 August 2023

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

1. Customs

Duty	Code
Customs Duty (Industrial) other than ECSC and Anti-Dumping Duty EC Anti-Dumping Duty	A00
Definitive Anti-Dumping Duty	A30
Provisional Anti-Dumping Duty	A35

2. Countervailing duty

Duty	Code
Definitive countervailing duty	A40
Provisional countervailing duty	A45
Customs duties in the agricultural sector (ad valorem, full + reduced specific)	A10
Compensatory interest due on Inward Processing Relief (IPR) and Temporary Admission (TA) goods diverted to Free Circulation	D10
Compensatory interest (VAT)	B10

3. Agricultural goods: Specific Customs Duty

Duty	Code
Countervailing and safeguard charge	A20
Variable charge (specific element)	A20
Additional duty (sugar and flour)	A20
Export refund	350

4. Excise Duty

This section is to be read with excise duties, reliefs, drawbacks and allowances .

Excise Composite Goods and goods being entered under the Composite Procedure. Goods containing ingredients liable to Excise Duty are chargeable with Excise Duty on those ingredients.

Importers entering composite goods are required to add a separate tax line in Box 47 for the Excise Duty element.

The appropriate type of tax code must be entered and the corresponding units of quantity, prefixed by ‘Q’, must be entered in the tax base column. ‘C’ must be entered as the first item in the rate column of Box 47.

4.1 Alcohols declared to free circulation and home use up to and including 31 July 2023

Beer

Product	Code
UK produced beer, production of more than 60,000 hectolitres per year	407
UK produced beer, production between 5,000 and 60,000 hectolitres per year	440
Imported beer, production between 5,000 and 60,000 hectolitres per year	441
UK produced beer, production of no more than 5,000 hectolitres per year	442
Imported beer, production of no more than 5,000 hectolitres per year	443
UK produced beer, reduced rate of general beer duty (applies to beer and beer based beverages exceeding 1.2% alcohol by volume (ABV) but not exceeding 2.8% ABV)	444
UK produced beer, high strength beer duty (applies to beer exceeding 7.5% ABV). General Beer duty is also due on all UK produced high strength beer	445
Imported beer, reduced rate of general beer duty (applies to beer and neer based beverages exceeding 1.2% ABV but not exceeding 2.8% ABV)	446
Imported beer, high strength beer duty (applies to beer exceeding 7.5% ABV). General Beer duty is also due on all imported high strength beer)	447
Imported beer (that is, annual production more than 60,000 hectolitres)	473

Wine

Product	Code
Sparkling, 8.5% ABV and above but not exceeding 15% ABV	411
Sparkling, exceeding 5.5% ABV but less than 8.5% ABV	412
Still, exceeding 5.5% ABV but not exceeding 15% ABV	413
Still or sparkling, exceeding 15% ABV but not exceeding 22% ABV	415
Still or sparkling, exceeding 22% ABV	419

Made-wine

Product	Code
Sparkling, 8.5% ABV and above but not exceeding 15% ABV	421
Sparkling, exceeding 5.5%ABV but less than 8.5% ABV	422
Still, exceeding 5.5% ABV but not exceeding 15% ABV	423
Still or sparkling, exceeding 15% ABV but not exceeding 22% ABV	425
Still or sparkling, exceeding 22% ABV	429

Low alcohol beverages

Product	Code
Not exceeding 1.2% ABV volume	431
Exceeding 1.2% ABV volume but not exceeding 4.0% ABV volume	433
Exceeding 4.0% ABV volume but not exceeding 5.5% ABV volume	435
Beer based beverage exceeding 1.2% ABV volume	473

Spirits

Product	Code
Spirits-based beverages exceeding 1.2% ABV volume but not exceeding 8% ABV volume	438
Spirits, other than UK produced whisky	451
UK produced whisky, wholly malt	461
UK produced whisky, wholly grain	462
UK produced whisky, blended	463

Cider and Perry

Product	Code
If total alcohol by volume does not exceed 1.2% ABV	431
Still, UK produced or imported exceeding 1.2% ABV but not exceeding 7.5% ABV	481
Sparkling, made in UK or imported, exceeding 1.2% ABV but not exceeding 5.5% ABV	481
Still, UK produced or imported exceeding 7.5% ABV but less than 8.5% ABV	483
Sparkling, UK produced or imported exceeding 5.5% ABV but less than 8.5% ABV	485
Still, UK produced or imported exceeding 6.9% ABV but not exceeding 7.5% ABV	487

4.2 Alcohols declared to free circulation and home use on or after 1 August 2023.

Note — for CHIEF purposes the 300 series tax type codes will only be applicable to Alcohol and Tobacco Warehousing Declarations (ATWD).

Beer

Product	Code
Beer less than 3.5% ABV	311
Beer less than 3.5% ABV and eligible for Draught Relief	351
Beer less than 3.5% ABV and eligible for Small Producer Relief	361
Beer less than 3.5% ABV and eligible for Small Producer Relief and Draught Relief	371
Beer at least 3.5% ABV but less than 8.5% ABV	321
Beer at least 3.5% ABV but less than 8.5% ABV and eligible for Draught Relief	356
Beer at least 3.5% ABV but less than 8.5% ABV and eligible for Small Producer Relief	366
Beer at least 3.5% ABV but less than 8.5% ABV and eligible for Small Producer Relief and Draught Relief	376
Beer at least 8.5% ABV but not exceeding 22% ABV	331
Beer exceeding 22% ABV	341

Wine

Product	Code
Wine less than 3.5% ABV	313
Wine less than 3.5% ABV and eligible for Draught Relief	353
Wine less than 3.5% ABV and eligible for Small Producer Relief	363
Wine less than 3.5% ABV and eligible for Small Producer Relief and Draught Relief	373
Wine at least 3.5% ABV but less than 8.5% ABV	323
Wine at least 3.5% ABV but less than 8.5% ABV and eligible for Draught Relief	358
Wine at least 3.5% ABV but less than 8.5% ABV and eligible for Small Producer Relief	368
Wine at least 3.5% ABV but less than 8.5% ABV and eligible for Small Producer Relief and Draught Relief	378
Wine at least 8.5% ABV but not exceeding 22% ABV	333
Wine exceeding 22% ABV	343

Low alcohol beverages

Product	Code
Not exceeding 1.2% ABV volume	301

Spirits

Product	Code
Spirits less than 3.5% ABV	315
Spirits less than 3.5% ABV and eligible for Draught Relief	355
Spirits less than 3.5% ABV and eligible for Small Producer Relief	365
Spirits less than 3.5% ABV and eligible for Small Producer Relief and Draught Relief	375
Spirits at least 3.5% ABV but less than 8.5% ABV	325
Spirits at least 3.5% ABV but less than 8.5% ABV and eligible for Draught Relief	360
Spirits at least 3.5% ABV but less than 8.5% ABV and eligible for Small Producer Relief	370
Spirits at least 3.5% ABV but less than 8.5% ABV and eligible for Small Producer Relief and Draught Relief	380
Spirits at least 8.5% ABV but not exceeding 22% ABV	335
Spirits exceeding 22% ABV	345

Cider

Product	Code
Cider less than 3.5% ABV	312
Cider less than 3.5% ABV and eligible for Draught Relief	352
Cider less than 3.5% ABV and eligible for Small Producer Relief	362
Cider less than 3.5% ABV and eligible for Small Producer Relief and Draught Relief	372
Cider at least 3.5% ABV but less than 8.5% ABV and sparkling cider at least 3.5% ABV not exceeding 5.5% ABV	322
Cider at least 3.5% ABV but less than 8.5% ABV and Sparkling cider at least 3.5% ABV but less than not exceeding 5.5% ABV and eligible for Draught Relief	357
Cider at least 3.5% ABV but less than 8.5% ABV and Sparkling cider at least 3.5% ABV but less than not exceeding 5.5% ABV and eligible for Small Producer Relief	367
Cider at least 3.5% ABV but less than 8.5% ABV and Sparkling cider at least 3.5% ABV but less than not exceeding 5.5% ABV and eligible for Small Producer Relief and Draught Relief	377

Other fermented products

Product	Code
Other fermented products less than 3.5% ABV	314
Other fermented products less than 3.5% ABV and eligible for Draught Relief	354
Other fermented products less than 3.5% ABV and eligible for Small Producer Relief	364
Other fermented products less than 3.5% ABV and eligible for Small Producer Relief and Draught Relief	374
Other fermented products at least 3.5% ABV but less than 8.5% ABV and sparkling cider exceeding 5.5% ABV but less than 8.5% ABV	324
Other fermented products at least 3.5% ABV but less than 8.5% ABV and Sparkling cider exceeding 5.5% ABV but less than 8.5% ABV and eligible for Draught Relief	359
Other fermented products at least 3.5% ABV but less than 8.5% ABV and Sparkling cider exceeding 5.5% ABV but less than 8.5% ABV and eligible for Small Producer Relief	369
Other fermented products at least 3.5% ABV but less than 8.5% ABV and Sparkling cider exceeding 5.5% ABV but less than 8.5% ABV and eligible for Small Producer Relief and Draught Relief	379
Other fermented products at least 8.5% ABV but not exceeding 22% ABV	334
Other fermented products exceeding 22% ABV	344

4.3 Hydrocarbon Oils

Oil	Code
Light oil, unrebated, aviation gasoline	511
Light oil, other unrebated	520
Light oil, rebated, furnace fuel	521
Light oil, rebated, unleaded petrol	522
Other (unmarked) Heavy oil (other than Kerosene) intended for use as heating fuel, or as fuel for an engine, which would otherwise be eligible for a full rebate	540
Heavy oil, unrebated	541
Heavy oil, rebated, kerosene to be used as motor fuel off-road or in an excepted vehicle	542
Heavy oil, rebated, kerosene (including heavy oil aviation turbine fuel) to be used other than as motor fuel off-road	551
Heavy oil, rebated, gas oil	556
Heavy oil, rebated, fuel oil	561
Heavy oil, other rebated	570
Biodiesel to be used as motor fuel off road or in an excepted vehicle	571
Biodiesel blended with kerosene for use as heating fuel	572

4.4 Biofuels

Fuel	Code
Biodiesel	589
Bioethanol	595

4.5 Miscellaneous road fuels

Fuel	Code
Natural Gas (methane content = >80%)	591
Road Fuel Gas (other than natural gas, which is gaseous at 15°C and 1013.25 millibars)	592

4.6 Tobacco products

Tobacco	Code
Cigarettes	611
Cigars	615
Handrolling tobacco	619
Other smoking tobacco	623
Chewing tobacco	627
Tobacco for heating	633

4.7 VAT

Tax	Code
Value Added Tax	B00

4.8 Climate Change Levy

Levy	Code
Climate Change Levy	990

All UK taxes retain their tax type codes, including: all excise duties — that is tax types starting with 4, 5 or 6. CAP export refunds (tax type 350), and Climate Change Levy (tax type 990).