Business tax – guidance

UK Trade Tariff: excise duties, reliefs, drawbacks and allowances

Commodity description, code number and tax type code number to identify the type and rate of Excise Duty payable.


This guidance is to be used in conjunction with the UK Trade Tariff chapters where the commodity code numbers (for example, 2204 10 11 for certain wines) have a reference ‘excise’.

You can also find information about excise drawback and Excise Duty reliefs in relation to the tariff.