Guidance

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

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

Documents

Details

Use this guide 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 3 July 2019 + show all updates
  1. Page has been updated with new guidance on Tobacco for heating
  2. The Excise Duty for cider and perry and low alcohol beverages has been updated.
  3. The Excise Duty for cider and perry and low alcohol beverages has been updated.
  4. The Excise Duty for wine and made-wine, cider and perry and low alcohol beverages have been updated.
  5. The tobacco products Excise Duty rates have been updated with the new rates which came into force from 29 October 2018.
  6. The description of cider and perry in section 4 has been updated.
  7. The tobacco products Excise Duty rates have been updated with the new rates which came into force from 22 November 2017.
  8. New alcohol and tobacco Excise Duty rates come into force as announced in the Budget 2017.
  9. First published.
  1. Step 1 Make sure your business has an EORI number that starts with GB

    You’ll need an Economic Operator Registration and Identification (EORI) number starting with GB to continue importing goods.

    1. Get an EORI number
  2. Step 2 Decide who will make the import declarations

  3. Step 3 Apply to make importing easier

    You can apply to use 'transitional simplified procedures' to reduce the amount of information you need to give at the border.

    1. Register for transitional simplified procedures
    2. Decide what other customs procedures you could use

    You may also be able to use the Common Transit Convention (CTC) to simplify how your goods pass through customs and when you pay customs duties.

    1. Find out if you can use CTC
  4. and Set up a duty deferment account if you import regularly

    Set up a duty deferment account if you want to be able to make one payment of customs duties a month instead of paying for individual shipments.

    You must set one up if you plan to use transitional simplified procedures.

    1. Set up a duty deferment account
  5. Step 4 Check the rate of tax and duty you’ll need to pay

    You’ll need to pay customs duties and VAT on all imports.

    1. Find out the rate of customs on imports after Brexit
    2. Check when you'll need to account for and pay VAT

    You’ll also need to pay excise duties if you’re importing alcohol, tobacco or biofuels.

    1. You are currently viewing: Find out the rate of excise duty on imports
  6. Step 5 Check what you need to do for the type of goods you import

    Depending on what you're importing, there might be other things you'll need to do to get your business ready.

    For example, you might need to change the labelling on your goods, apply for licences, or find and approved UK border inspection post where your goods can enter the UK.

    1. Check what you need to do for the type of goods you import