Guidance

New still cider and perry bands for Alcohol Duty (Tariff stop press notice 1)

Find out about new still cider and perry bands for Alcohol Duty.

The new measure Excise Code 487 provides a new duty band on still cider and perry at least 6.9% but not exceeding 7.5% alcohol by volume (ABV) that are manufactured in, or imported into, the UK.

The rate of duty for the new ‘487’ Excise code is £50.71 per hectolitre.

This new measure has been introduced within the Customs Handling of Import and Export Freight (CHIEF) HMUT (test) environment.

The following Commodity Codes have been amended to allow testing of the new ‘487’ Excise code:

  • 22060031 00
  • 22060051 00
  • 22060081 00

The following Customs Procedure Codes have also been amended to allow testing of the new ‘487’ Excise code:

  • 4000000
  • 4071000

You can find more information in the new still cider and perry bands guidance and information sheet.

This will go live in CHIEF IES with effect from the 1st February 2019.

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 9 January 2019