Guidance

National additional codes for data element 6/17 of CDS

Use appendix 19 to find codes for data element 6/17 of the Customs Declaration Service (CDS) when importing into the UK.

Enter any national additional code for the goods being declared, as specified by the commodity code. If no national additional code is required, leave data element 6/17 blank.

The national additional codes will be used, along with information provided elsewhere in the declaration, to calculate the duties and taxes applicable. The codes declared in data element 6/17 will also be used to indicate any exemptions or reduced rates of taxes that may apply for national taxes and other charges.

The declaration of a national additional code for an exemption or reduction in data element 6/17 constitutes a legal declaration that the claimant is eligible for the relief or exemption. An incorrect claim to an exemption or reduced rate may make the legal declarant liable to a demand for the relieved revenue and other sanctions or penalties under legislation.

You can find information on and guidance on commodity codes in the UK Trade Tariff.

National additional code to be declared in data element 6/17 Description
VATE VAT exempt duty rate
VATR 5% VAT duty rate
VATZ 0% VAT duty rate
X411 UK tax type 411, sparkling wine of fresh grape, 8.5% and above, but not exceeding 15%
X412 UK tax type 412, sparkling wine of fresh grape, exceeding 5.5% but less than 8.5%
X413 UK tax type 413, still wine exceeding 5.5% not exceeding 15%
X415 UK tax type 415, still or sparkling exceeding 15% but not exceeding 22%
X419 UK tax type 419, wine of greater than 22% volume
X421 UK tax type 421, sparkling made-wine exceeding 8.5% and above but not exceeding 15%
X422 UK tax type 422, sparkling made-wine exceeding 5.5% but less than 8.5%
X423 UK tax type 423, still made-wine exceeding 5.5% not exceeding 15%
X425 Made-wine of between 15 to 22% volume
X429 UK tax type 429, made-wine of greater than 22% volume
X431 UK tax type 431, wine based beverage of less than 1.2% volume
X433 UK tax type 433, wine, spirit based beverage exceeding 1.2% volume not exceeding 4% volume
X435 UK tax type 435, wine, spirit based beverage exceeding 4% VOL volume exceeding 5.5% volume
X438 UK tax type 438, spirit-based coolers
X440 UK tax type 440, beer made in the UK
X441 UK tax type 441, imported beer
X442 UK tax type 442, beer made in the UK
X443 UK tax type 443, imported beer
X444 UK tax type 444, UK beer
X445 UK tax type 445, UK beer
X446 UK tax type 446, imported beer
X447 UK tax type 447, imported beer
X451 UK tax type 451, Spirits
X461 UK tax type 461, Whisky - Wholly Malt
X462 UK tax type 462, Whisky - Wholly Grain
X463 UK tax type 463, Whisky - Blended
X473 UK tax type 473, Beer based beverage exceeding 1.2% volume
X481 UK tax type 481, Cider and perry
X483 UK tax type 483, Cider and perry exceeding 7.5% but less than 8.5%
X485 UK tax type 485, Sparkling cider and perry, strength exceeding 5.5% but less than 8.5%
X511 UK tax type 511, Unrebated light oil, aviation gasoline
X515 UK tax type 515, Unrebated light oil, leaded motor spirit
X520 UK tax type 520, Unrebated light oil, other
X521 UK tax type 521, Rebated light oil, furnace fuel
X522 UK tax type 522, Rebated light oil, unleaded fuel
X525 UK tax type 525, Ultra low sulphur petrol
X540 Excise - full, 540, Other (unmarked) heavy oil (other than kerosene)
X541 UK tax type 541, Unrebated heavy oil
X542 UK tax type 542, Kerosene as off-road vehicle fuel
X545 UK tax type 545, Ultra low sulphur petrol
X551 UK tax type 551, Rebated heavy oil, kerosene
X556 UK tax type 556, Rebated heavy oil, gas oil
X560 UK tax type 560, ultra low sulphur gas oil
X561 UK tax type 561, Rebated heavy oil, fuel oil
X570 UK tax type 570, Rebated heavy oil, other
X571 UK tax type 571, Biodiesel for non-road use
X572 UK tax type 572, Biodiesel blended with kerosene
X589 UK tax type 589, Biodiesel - pure Biodiesel
X590 UK tax type 590, Biodiesel - blended
X591 UK tax type 591, Natural gas
X592 UK tax type 592, Other gas
X593 UK tax type 593, Other RCT EX DTY SULPH free diesel and RPT EX DTY SULPH free diesel
X594 UK tax type 594, Other RCT EX DTY SULPH free petrol and RPT EX DTY SULPH free petrol
X595 UK tax type 595, Bioethanol
X611 UK tax type 611, Cigarettes
X615 UK tax type 615, Cigars
X619 UK tax type 619, Hand rolling tobacco
X623 UK tax type 623, Other smoking tobacco
X627 UK tax type 627, Chewing tobacco
X99A Solid fuels such as coal and lignite, coke and semi-coke of coal or lignite and petroleum coke
X99B Any petroleum gas or other gaseous hydrocarbon supplied in a liquid state
X99C Gas supplied by a gas utility or any gas supplied in a gaseous state that is of a kind supplied by a gas utility in Great Britain
X99D Electricity
Published 1 August 2018