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.

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This guidance is to be used 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.

Published 1 January 2009
Last updated 15 January 2018 + show all updates
  1. The tobacco products Excise Duty rates have been updated with the new rates which came into force from 22 November 2017.
  2. New alcohol and tobacco Excise Duty rates come into force as announced in the Budget 2017.
  3. First published.