Guidance

Changes to commodity codes in chapter 24 (Tariff stop press notice 44)

Find out about the changes to volume 2 of the printed version of the UK Trade Tariff and Customs Handling of Import and Export Freight (CHIEF).

Please note the following amendments to CHIEF are applicable from 29 October 2018 at 6pm.

Chapter 24

Commodity code 240210 00 00 delete value £270.96 in column 3 and replace with £284.76

Commodity codes 240220 10 00 and 240220 90 00 delete the value £221.18 and replace with £234.65

CHIEF has been updated. These changes will appear in the February 19 amendment of the Printed Tariff.

In Volume 1 Part 12 of the printed tariff delete and replace the current values with the ones listed in the tables below:

Class or description Tax type code Duty rate from from 29 October 2018 at 6pm Minimum Excise Tax
Cigarettes 611 An amount equal to the higher of the following alternatives

either

£228.29 per 1000 cigarettes

plus

16.5% of retail price


or

£293.05 per 1000 cigarettes
Cigars 615 £284.76 per kg

The weight for duty is the total weight of the cigar, which may however, exclude any detachable filter or mouthpiece
N/A
Hand rolling tobacco 619 £234.65 per kg N/A
Other smoking tobacco 623 £125.20 N/A
Chewing tobacco 627 £125.20 N/A

The above new duty rates come into force from 6pm on 29 October 2018.

More information

To stop getting the Tariff stop press notices, or to add recipients to the distribution list, email: tariff.management@hmrc.gsi.gov.uk.

See the UK Trade Tariff for the full duty rate, unit of quantity, preferences, quotas, footnotes and VAT rate.

Published 31 October 2018